Export Declaration
DocumentsArt. 263–268 – Regulation (EU) No 952/2013 (UCC)
PL: Zgłoszenie wywozowe | DE: Ausfuhranmeldung
Definition
An export declaration is a formal customs document filed by the exporter or their customs representative in the AES (Automatic Export System) to place goods under the export procedure. The declaration contains exporter data, consignee, goods description with CN code, statistical value, country of destination, and information on any export restrictions.
Upon acceptance, the system generates an MRN (Movement Reference Number), and goods are subject to risk analysis. The customs office of exit confirms the physical departure of goods from the EU customs territory, which is a condition for applying zero-rated VAT on exports. Message IE599 serves as the confirmation of exit.
Upon acceptance, the system generates an MRN (Movement Reference Number), and goods are subject to risk analysis. The customs office of exit confirms the physical departure of goods from the EU customs territory, which is a condition for applying zero-rated VAT on exports. Message IE599 serves as the confirmation of exit.