What is export duty

Basic knowledge of customs: export of goods from the EU

Definition of the term goods and information on customs declarations

Union goods can be brought out of the customs territory of the EU in the export procedure. Union goods are goods obtained or manufactured entirely in the customs territory of the EU or non-Union goods released into free circulation from third countries through customs clearance or "exemption" (returned goods or goods that fall under the customs exemption regulation).

Union goods are all goods located in the customs territory of the EU, unless proof to the contrary is provided, as well as the goods transported by air with a continuous transport document if they were loaded at an airport in the Union or by sea in scheduled traffic between 2 ports in Union territory.

The term Union goods defined in customs law is often confused with the term originating goods. If the products are Union goods, this does not determine the origin of the goods.

Union goods can circulate in the EU without any customs formalities. Excluded from this principle are goods subject to excise duty and goods that have been released for free circulation with a use-dependent permit

With the export customs procedure, the legislator pursues the goal of monitoring the movement of goods when leaving the EU and ensuring compliance with trade policy measures.

In this customs procedure, too, the exporter must take into account three principles when placing the goods in the procedure:

  • Application of trade policy measures
  • Completion of the other export formalities applicable to the goods
  • Collection of the taxes owed by law

Application of trade policy measures

Trade policy measures are also used in the context of the export customs procedure. Economic Objectives are pursued through any export licenses that may be required for some agricultural products. These goods-dependent prohibitions and restrictions to be observed by the exporter also serve e.g. consumer protection, environmental protection, protection of intellectual property (product piracy) or the implementation of obligations under international law (Washington Convention on the Protection of Species).

The pure political Objectives are dealt with in detail in the "Export Control" section. This concerns the extremely sensitive area of ‚Äč‚Äčexport controls of the European Union for goods that can be used for civil as well as military use (dual use) and for country and person-specific embargo measures.

Completion of the other export formalities applicable to the goods

This means submitting the customs declaration. All goods that are to be placed under a customs procedure must be declared for the procedure concerned. You can find detailed information on customs declarations in the service documents:

"The customs declaration" and "The electronic customs declaration e-customs".

Competent customs office

The customs declaration for the export must generally be submitted to the customs office responsible for the place where the exporter is based. However, the responsibility can shift to the place where the goods are packed or loaded for export.

For administrative reasons (e.g. geographical proximity) any other Austrian customs office could be chosen. However, as has been shown in practice, this is not always unproblematic.

For goods whose value per consignment and declarant does not exceed EUR 3,000 and which are not subject to any bans or restrictions, the export declaration can also be submitted directly to the border customs office.

Collection of legally owed export taxes

There are currently no export taxes in the EU.

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