Customs and exports: making sure your goods leave the EU

When you send goods for export, you may think that your work stops once the export declaration has been validated. But in reality, ensuring that the goods actually leave the EU customs territory is an essential responsibility to avoid administrative and financial complications. Without this proof, your export operation could be jeopardized, with considerable tax and customs risks.

In this article, we'll take a look at why this obligation is crucial, what the key steps are for ensuring it, and how to avoid common mistakes that can cost you dearly.
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Why is it essential to prove that goods have actually left the country?

1. Avoid tax adjustments

Exports are exempt from VAT, but you still need to prove that the goods have left the EU. Without proof of exit, the tax authorities may requalify the transaction and demand payment of VAT, as well as possible penalties.

2. Secure your status as an exporter

An exporter who fails to provide systematic proof that his goods have left the country could find his credibility called into question by customs authorities. In the long term, this could have an impact on the exporter's status as an Authorized Exporter (AE) or Authorized Economic Operator (AEO), complicating international trade.

3. Avoid administrative complications

Failure to provide proof of actual exit can lead to customs checks, export credit blockages or refusal of tax exemption. All of which can be avoided by adopting good practices.

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How can I be sure that the goods have left the EU?

1. Proper use of the Export Document (DAU)

The Single Administrative Document (SAD) is essential for all customs declarations. It enables goods to be tracked until they leave customs territory. But beware: a validated declaration does not mean that the goods have actually left customs! You need to obtain a document confirming the exit.

2. Check exit status with the relevant office

To prove that the goods have left EU customs territory, the exporter must obtain proof of exit from the relevant customs office. This may be a document issued by the carrier, or a customs certificate confirming that the goods have crossed the EU border.

Best practices :

• Check that you have proof of discharge before archiving your file.
• Keep this document for at least 3 years, in case of any request from tax or customs authorities.

3. Beware of indirect circuits

Some goods leave the EU after passing through another member state. In this case, the office of exit is not necessarily that of the original country of export. Make sure that the export is tracked all the way to the EU's external border.

Example: You ship goods from France to a customer in Switzerland, but they transit through Italy. The office of exit will be Italian, and will be responsible for providing proof of actual exit.

4. What to do in the event of an anomaly

If you do not receive proof of discharge, or if the discharge is not recorded correctly, it is imperative that you act quickly.

• Contact the carrier or customs broker to verify the situation.
• Provide other proof (bill of lading, proof of receipt at destination, etc.).
• Report any irregularities to the customs authorities to avoid possible penalties.

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Common mistakes to avoid

1. Consider the export declaration as proof of exit

A validated export declaration is not enough! It is essential to obtain a proof of exit issued by the relevant customs office, or an equivalent document.

2. Do not track merchandise

A routing error or a change of carrier may result in non-validation of the release. Make sure that your merchandise passes through the correct exit office.

3. Forget to keep receipts

Even if everything seems to be in order, keep proof of exit for at least 3 years. In the event of an inspection, you'll need to provide them immediately.
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Last step: secure your exports!

Ensuring that goods actually leave the EU customs territory is not just an administrative formality: it's an essential obligation to avoid tax and customs risks. With proper monitoring, systematic verification of supporting documents and rigorous document management, you'll have every chance of securing your exports.

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