Export Declaration
DocumentsArt. 263-276 – Regulation (EU) No 952/2013 (UCC)
PL: Deklaracja Eksportowa | DE: Ausfuhranmeldung
Definition
An export declaration is a customs declaration filed with customs authorities in connection with the export of Union goods outside the EU customs territory. It is required for all Union goods leaving EU territory, with certain exceptions (e.g., goods in postal shipments valued up to EUR 1,000).
In Poland, export declarations are filed electronically via the AES (Automatic Export System). The declaration contains exporter and consignee data, goods description (CN code), value, country of destination, and customs procedure. After the declaration is accepted by the office of export and the goods' exit is confirmed by the office of exit, the exporter receives an IE599 message — export confirmation.
The export confirmation (IE599) is a crucial document for VAT purposes — it serves as proof of export entitling the application of 0% VAT rate on the export invoice.
In Poland, export declarations are filed electronically via the AES (Automatic Export System). The declaration contains exporter and consignee data, goods description (CN code), value, country of destination, and customs procedure. After the declaration is accepted by the office of export and the goods' exit is confirmed by the office of exit, the exporter receives an IE599 message — export confirmation.
The export confirmation (IE599) is a crucial document for VAT purposes — it serves as proof of export entitling the application of 0% VAT rate on the export invoice.