If an export declaration is not discharged and therefore the "Confirmation of Exit" is not received, this may result in a number of problems. Because the shipment has not been discharged, it cannot be demonstrated that the goods actually left the European Union. As a result, no zero rate or refund for the sales tax can be applied. The export declaration can also be declared invalid by the office of export if the declaration has not received a discharge after 150 days.
What can you do to ensure that the export declaration is still discharged?
When an export declaration is not discharged in the usual way, there are a number of things you can do.
- Check with the customer whether the goods have left the European Union.
If the goods have not left the European Union, nor are they planned to leave the European Union, the export declaration can be declared invalid. In this case, VAT can be charged to the customer.
- Find out which office of exit was used and on what date this happened.
It is possible that a declaration is not deregistered because use has been made of a different office of exit than indicated on the declaration. A confirmation can be requested from the office of exit used, so that the declaration can still be discharged.
- Request alternative burden of proof and transfer this burden of proof to customs.
A number of examples of alternative burden of proof are: An import document from a country outside the EU, another document certified by the customs of a country outside the EU, a packing slip that is authenticated and signed by the addressee outside the EU, a signed transport document outside the EU EU, a declaration from the carrier, proof of payment or an invoice. In many cases, a combination of different supporting documents will be required.
If the customer cannot provide this information, you can always ask if you can contact the company that transported the shipment or whether the company has carried out customs formalities outside the European Union.
How can you prevent this in the future?
To receive information which enables you to clear an export declaration can be a big task. Unfortunately, the responsibility for this does not lie with the recipient of the goods. By making use of other delivery conditions, Incoterms, it is possible to prevent situations like this occurring. For example, if an Incoterm is chosen where the transport is arranged by you, the chance is greater that the shipment will be discharged immediately. If things still go wrong, and the export declaration is not discharged, the above information can be retrieved more easily.
Do you have any questions or would you like to know more about discharging an export declaration? Then contact us via firstname.lastname@example.org or +31 (0) 88-4321800 and we will be happy to help you further!