Division Introduction

The outright exportation of goods generally involves relatively simple customs formalities. While normally a goods declaration is required, in some cases the exporter need only produce to the customs a commercial document containing the information required about the goods to be exported. Under certain conditions, the exporter may be authorized to lodge a single goods declaration or a consolidated return covering all his exportations in a given period.

Apart from the collection of any export duties and taxes applicable, the purposes of customs control are, in particular, to ensure the enforcement of national legislation concerning export prohibitions and restrictions and to check the particulars used to determine the amount of any internal duties and taxes from which repayment can be allowed or from which exemption can be granted. In addition, the customs are normally responsible for collecting the information needed for the preparation of external trade statistics.

Goods to be exported may also be subject to certain controls by competent authorities other than the customs, for example veterinary, phytopathological and other health controls.

This Annex deals with the various formalities and measures (customs formalities) involved in outright exportation, irrespective of the mode of transport.

In accordance with the definition of ‘outright exportation’, this Annex does not deal with goods exported under the drawback procedure or under a processing procedure or with repayment of import duties and taxes. Nor does it cover goods which are carried by post or in travellers' baggage.