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WARNING AND AUDIT TRAIL PROOF
This message will confirm the exit of an export declaration in the ECS system.
By means of this message from the customs office of exit to the customs office of export, the latter customs office will be able to confirm the exit of the goods to the economic operator (exporter). This confirmation is the proof for the economic operator that the goods have left the customs territory of the EU.
It is the legal obligation of the economic operator to present the EAD (Export Accompanying Document) together with the goods to the customs office of exit.
The customs office of exit is, amongst others, defined as the customs office which is competent for the place where the goods are taken over under a single transport contract for transport in accordance with the rules of Article 793 (2) of the Community Implementation Code (ie. transport with exit out of the EU, e.g. MAWB). This customs office at the place of exit controls the physical exit of the goods in the framework of a single transport.
Any discrepancy to this rule can expose the economical operators to sanctions and penalties as describe in the law.
The customs administration can request at any time from the economic operators all documents and alternative proof of the exit of the goods from the EU.
Therefore, the MRN of the export document is only submitted when the complete quantity is received and is registered on a transport document.
The audit capability (tracing of all documents) must be ensured by the economic operators at any time and under request by the customs administration. This audit capability must be ensured for the time history that is prescribed in the law for paper documents archiving.
|Dernière mise à jour de cette page : 10.07.2018|