Export customs clearance: key stages and mistakes to avoid

Exporting goods outside the European Union involves much more than loading a truck and signing an invoice. Before you even think about shipping, there’s an essential step you need to anticipate: export customs clearance. This is a regulatory procedure that formalizes the exit of goods from European customs territory. It not only ensures compliance with tax and legal obligations, but also guarantees the smooth flow of shipments to the destination country.

However, this process is all too often underestimated, particularly by small and medium-sized companies. Many find out about its requirements too late, usually when the goods are already in transit or when transport is scheduled. This lack of anticipation regularly leads to shipping delays, additional logistics costs, and in some cases, even the outright cancellation of a delivery. And the consequences can be far-reaching: contractual penalties, customer dissatisfaction, customs blockages, even tax inspections.

Key stages in export customs clearance

1. Prepare the right documents

Export customs clearance depends above all on the reliability of the documents transmitted to the customs authorities. Each document must be complete, accurate and in line with the requirements of both the country of departure and destination. In the event of even the slightest error, the risk is immediate: blocking of the shipment, stricter controls or outright rejection of the declaration.

Firstly, the commercial invoice forms the basis of the export file. Written in English or in a bilingual version, it must clearly and precisely state the identity of the parties (shipper and consignee), the detailed description of the goods, their quantity, unit value, conditions of sale (incoterm), currency used and terms of payment. An incomplete invoice inevitably delays customs processing.

Secondly, the packing list facilitates customs and logistics controls. It must indicate the dimensions, gross and net weight of each package, as well as the total number of packages. It is particularly useful in the case of partial or groupage shipments.

Thirdly, the certificate of origin may be required under current trade agreements. In certain cases, it enables you to benefit from a reduction or elimination of customs duties in the importing country.

In addition, certain products require an export license, notably those classified as sensitive (military, medical, technological). This regulatory requirement must be identified as soon as possible.

2. Identify your goods correctly (TARIC code).

For export customs clearance, customs identification of goods is an essential step. Each exported product must be rigorously classified according to the international tariff nomenclature. This classification is based on the TARIC code, a 10-digit identifier derived from the Harmonized System (HS) and the Common Customs Tariff of the European Union.

This unique tariff code is used to determine several essential parameters. In particular, it specifies the level of customs duties applicable in the destination country, any regulatory restrictions (such as the requirement for a license, health certificates or conformity certificates), and the documents to be attached to the declaration. Incorrect coding can have immediate and costly consequences for the company.

In practice, an erroneous code can distort the entire customs declaration. This can result in the goods being blocked at the border, refused entry into the importing country, or subjected to stricter customs controls. What’s more, the use of an inappropriate code can lead to the application of an inaccurate rate of customs duty, generating a risk of customs or tax reassessment a posteriori.

Thus, the reliability of export customs clearance depends largely on the quality of this classification. A precise analysis of the product’s characteristics is essential: nature, composition, use, embedded technology, sector of activity, country of origin. To secure this stage, consultation of the TARIC database is highly recommended, as is the use of a Binding Tariff Information (BTI) issued by the customs authorities.

3. Filing the export declaration

As part of export customs clearance, the customs declaration is an essential formality. It formalizes the exit of goods from the customs territory of the European Union, and conditions both the legality of the export and the benefit of associated tax exemptions. This procedure is carried out exclusively electronically, via the DELTA G platform, administered by the French Customs and Excise Department (DGDDI). In the short term, this interface will be gradually replaced by DELTA X, designed to simplify and centralize customs procedures.

This electronic declaration, also known as the document administratif unique (DAU) (single administrative document), contains a number of essential items of information. In particular, it must contain full identification of the exporter, consignee and carrier, the TARIC code for each product, the customs value, the country of destination and the incoterm applicable. A single erroneous entry can be enough to jeopardize the registration of the declaration, resulting in refusal or postponement of export.

In addition, some goods require additional authorizations. In these cases, specific document codes must be included in the declaration. This applies in particular to strategic products, goods subject to sanitary standards and dual-use goods.

A well-structured declaration increases the reliability of export customs clearance and secures the entire international logistics process.

4. Obtain proof of exit

In the context of export customs clearance, obtaining the proof of exit is both a fiscal and regulatory obligation. This proof takes the form of the IE599 document, issued automatically by the customs system once the goods have physically left the territory of the European Union.

In concrete terms, the IE599 document is generated as soon as the exit of the goods has been validated by the office of export and confirmed by the office of exit. It is an electronic file, transmitted via the DELTA platform, which attests to the reality of the export. It enables the tax authorities to confirm that the goods have left the European customs territory, an essential condition for benefiting from the VAT exemption applicable to sales outside the EU.

From a tax point of view, this document is essential. In the event of an audit, the tax authorities require its presentation. The absence of this supporting document may result in an adjustment, accompanied by financial penalties. It is therefore essential not to be satisfied with an invoice or transport document, which have no probative value in the eyes of the tax authorities.

Rigorous archive management is also essential. The IE599 document must be kept for at least six years, in accordance with current accounting requirements. It should be systematically attached to the DAU export, transport receipts and proofs of payment, in order to build up a complete tax file.

Common mistakes to avoid

When it comes to export customs clearance, there are a number of common errors that directly compromise the smoothness and conformity of operations. Their impact is not only logistical, but also fiscal and regulatory. It is therefore essential to anticipate these errors in order to limit the risks involved.

Firstly, the absence of a validated customs code (TARIC code) is one of the most penalizing errors. A wrong tariff classification, or worse, a total absence of coding, brings the export process to an immediate halt. This can result in customs blockage, declaration refusal or reinforced inspection. What’s more, incorrect coding exposes the company to adjustment or fines.

Secondly, an incomplete or imprecise commercial invoice is another major point of vigilance. Without clear mandatory information – such as incoterm, market value, origin or detailed product description – the customs declaration is deemed invalid. This non-conformity systematically generates delays, and even additional costs associated with reconstituting the file.

Thirdly, the omission of specific authorizations for certain regulated products (dual-use goods, medical devices, dangerous goods) is a common error with serious consequences. It can lead to export refusal, or even seizure of the goods by customs authorities.

Finally, forgetting to provide the exit proof (IE599) is a mistake with direct tax implications. In the absence of this proof, VAT exemption becomes unjustifiable during an inspection, exposing the company to financial penalties.

FAQs

1. Is export customs clearance mandatory for all goods? Yes.

Yes, any shipment of goods outside the European Union requires a customs declaration, regardless of the mode of transport used. This formality enables us to record the exit of goods and to comply with tax and regulatory obligations.

2. How long does it take to clear goods through customs for export?

In general, electronic declaration processing can be completed in a few hours, provided that all documents are complete and compliant. Physical or documentary checks may extend this time.

3. Who can make the export customs declaration?

The declaration can be made by the exporter himself or by a registered customs representative (RDE) such as TBI. Entrusting this task to an authorized operator ensures a secure procedure and avoids errors.

4. How long is the IE599 document valid?

Document IE599 has no expiry date, but must be kept for at least 6 years for tax audit purposes. It constitutes official proof of the export.

5. In the event of an error in the TARIC code, can the declaration be corrected?

Yes, a correction can be requested from the customs authorities via an amendment procedure. However, repeated errors can lead to stricter controls and financial penalties. That’s why it’s so important to make coding reliable from the outset.