Export Control System Exit Summary Declaration Implementation 01012011

Export Control System (Exit Summary Declaration) Implementation 01/01/2011

Regulation 648/2005 – Amending Council Regulation (EEC) 2913/92 establishing the Community Customs Code n Goods leaving the customs territory of the Community shall be covered either by a customs declaration or, where a customs declaration is not required, an exit summary declaration (EXS). n EXS shall be lodged at the customs office of exit before the goods are to be brought out of the customs territory of the Community. n Persons responsible for lodging the EXS – Article 182 d (3) 1. 2. 3. the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community; or any person who is able to present the goods in question or to have them presented to the competent customs authority; or a representative of one of the persons referred to in points (1) or (2).

Regulation 430/2010 – Amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code n An exit summary declaration shall not be required as per exemptions listed under Article 592 a and 842 a(4) of Regulation 2454/1993_consolidated version. n The EXS , where required, shall be lodged by the carrier. However, such declaration shall be lodged by the holder of the temporary storage facility or the holder of a storage facility in a control type I free zone, or any other person able to present the goods, where the carrier has been informed, and given its consent under a contractual arrangement, that the person referred to in the second sentence of this paragraph lodges the declaration. The customs office of exit may assume, except where there is evidence to the contrary, that the carrier has given its consent under a contractual arrangement and that the declaration has been lodged with its knowledge (Article 842 a(5) of Regulation 2454/1993_consolidated version).

Regulation 1875/2006 – Amending Regulation (EEC) 2454/93 laying down provisions for the implementation of Council Regulation (EEC) 2913/92 n The EXS shall be made using a data processing technique. It shall contain the particulars for such declaration set out in Annex 30 A of Regulation (EEC) No 2454/93 and shall be completed in accordance with the explanatory note in that Annex. n Whenever goods leaving the customs territory of the Community are covered by an EXS, it shall be lodged at the competent customs office by the following deadlines: in the case of maritime traffic: 1. n n For containerised cargo, other than where point (iii) or (iv) applies, at least 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Community; for bulk/break bulk cargo, other than where point (iii) or (iv) applies, at least four hours before leaving the port in the customs territory of the Community; 2. in the case of air traffic, at least 30 minutes prior to departure from an airport in the customs territory of the Community. 3. more scenarios are listed under Article 592 b and Article 592 c of Regulation (EEC) No 2454/93_consolidated version.

Regulation 648/2005 – Amending Council Regulation (EEC) 2913/92 establishing the Community Customs Code n Article 182 d (4) : The person lodging the summary declaration shall, at his request, be authorised to amend one or more particulars of the summary declaration after is has been lodged. However , no amendment shall be possible after the customs authorities : 1. have informed the person who lodged the summary declaration that they intend to examine the goods ; or 2. have established that the particulars in question are incorrect; or 3. have allowed the removal of the goods.

Regulation 1875/2006 – Amending Regulation (EEC) 2454/93 laying down provisions for the implementation of Council Regulation (EEC) 2913/92 n The competent customs office shall, upon lodgement of the exit summary declaration, carry out appropriate risk based controls, primarily for safety and security purposes, prior to release of the goods for exit from the Community, within a period corresponding to that between the deadline for lodgement of the declaration laid down in Article 592 b for the particular type of traffic and the loading or departure of the goods_Article 842 d para (2).

Scope of Summary Declaration System n Exit Summary Declaration 1. The trader lodges a new Exit Summary Declaration (IE 615). 2. In case of invalid summary declaration, SDS rejects it and notifies (IE 616) the trader about the reasons of rejection. 3. If the declaration is valid, SDS registers the declaration and the allocated MRN is communicated (IE 628) to the trader. 4. Soon after registration, the exit summary declaration undergoes an automatic risk analysis related to safety and security aspects. In case the risk result is positive (RED), the trader is notified (IE 561) about the control decision only after confirmation of presentation by the customs authority. 5. If the person lodging the summary declaration, using the system to system interaction, needs to amend an already registered exit summary declaration he/she is required to send an IE 613 message for which an IE 604 (Acknowledgement) or an IE 605 (Rejection) is sent by the customs authority. An amendment is rejected as per reasons mentioned in Article 182 d(4) of Commission Regulation 648_2005. On the other hand when the person lodging the exit summary declaration uses the External Application available on the Customs Portal to lodge an exit summary declaration he/she is required to make a request to amend an already registered exit summary declaration with the customs authority by email, listing the changes required. Customs authority will manually cancel the previous exit summary declaration and the person lodging the summary declaration will be authorised to lodge a new exit summary declaration. The customs authority may refuse the request as per reasons mentioned in Article 182 d(4) of Commission Regulation 648_2005.

Contact Details Helpdesk n n n Telephone No: Fax No: E-mail address: +356 21652541 +356 21652878 +356 21650250 pacs. customs@gov. mt