This is how exit works
If goods are leaving the European Union's customs territory, we refer to it as 'exit'.
You must do the following for the exit of goods:
- Bring the goods to the customs exit office
- Declare the goods.
- Make sure the goods exit the European Union.
Bring the goods to the customs exit office
Are the goods exiting the European Union via the Netherlands? If so, bring the goods to the customs office responsible for the seaport or airport from which the goods are exiting the European Union. This is the customs exit office.
No Export Accompanying Document is required to transport goods from the customs export office to the customs exit office in the Netherlands.
Presenting goods
You must inform the customs exit office that the goods have arrived, and are available for inspection. Anyone in possession of the goods and is able present them for inspection can give notice of their arrival. Such as the driver or someone that receives the goods at the terminal.
What if you submit the export or re-export declaration to a customs office that also serves as a customs exit office and there is no domestic transport? In this case the customs declaration system DMS or AGS automatically reports their arrival.
The goods are leaving the European Union
Use the clearance declaration to notify Customs that you want to leave with the goods. This is possible by ship or plane. You submit the clearance declaration for the outward vehicle and the goods.
Once you have complied with all the formalities, you are granted authorisation to depart. Afterwards you report that the goods have left the European Union. This is the second part of the clearance declaration.
The customs exit office and the customs export office confirm to the exporter that the goods have exited.
We must receive the outgoing customs manifest which you use to declare the goods for clearance no later than 1 working day following the date of the departure of the exit transport used for the goods. Goods which exit on Friday or during the weekend are subject to a time limit of 2 working days. Public holidays are not considered to be working days.
Fictive exit
What if you submit an export or re-export declaration, and this is followed by a declaration for customs transport or a Single Transport Document? This means the goods have fictively exited. Supervision of the exit occurs by inspection of the customs transport.
More information?
You can read more about exit in the Customs Manual:
- 23.00.00 Uitgaan (Exit) (only available in Dutch)
