Exit summary declaration

When removing goods from the EU without declaring them for export or re-export, you are required to submit an electronic exit summary declaration.

If you have declared the goods for exportation in an export declaration or a declaration for re-export, you are not required to submit a separate exit summary declaration. Any information that is required in the exit summary declaration is also included in the export declaration or the re-export declaration.

Thus, you are not required to submit an exit summary declaration when trading with countries in the EU security zone. All EU countries, as well as Norway and Switzerland are part of the EU security zone.

The transport undertaking is responsible for submitting the exit summary declaration. You may hire an agent to help you; however, you must draw a power of attorney between your company and the agent.

Drawing an exit summary declaration.

Submit your pre-departure declaration to the customs office of exit

When your goods exit the EU, you are required to submit a pre-departure declaration in the EU Member state from which the goods exit the EU, which is also the customs office of exit of the goods.

Examples of when to submit an exit summary declaration

Examples of when exit summary declarations should be submitted include:

• When discharging goods from temporary storage;
  - goods to be removed from the customs territory of the Union when the goods have been stored for more than 14 days;
  - when re-loading goods in conjunction with a change of their destination or consignee, regardless of the duration in storage;
• When goods are transported by road between two EU Member states via one or several third countries (for example, goods transported from Slovenia to Greece via Serbia and Albania), in the absence of a safety and security agreement with those countries;
• When goods transported by sea or air to a port or airport outside the customs territory of the Union are unloaded from the vehicle in order to be re-loaded;
• When empty vehicles (for example containers or trailers) are transported by an undertaking to an area outside the customs territory of the Union in accordance with a transport agreement, if these vehicles are owned by a different undertaking.

Deadlines for pre-departure declarations

The deadline for your pre-departure declaration depends on the mode of transportation.

Maritime traffic

• Containers - 24 hours prior to loading the goods on the ship by which the goods are removed from the EU;
• Bulk or batch – 2 hours before the ship leaves its final port in the EU.

Exemptions for maritime traffic

If the goods are transported between the EU (with the exception of the French overseas departments, the Azores, Madeira or the Canary Islands) and Greenland, the Faroe Islands, Ceuta, Melilla, Iceland, ports in the Baltic Sea, North Sea, Black Sea, Mediterranean or any port in Morocco, you must submit a pre-departure declaration within 2 hours from when the ship leaves the final port in the EU.

Air traffic

For transportation by air, you are required to submit a pre-departure declaration within 30 minutes of departure from the airport from which the aeroplane exits the EU.

By road

For transportation by road you must submit a pre-departure declaration at the latest 1 hour before departure from the exit customs office.

By rail

A pre-departure declaration for consignments transported by rail should be submitted at the latest 2 hours before the goods depart from the exit customs office.