Definitive Export
Definitive export allows
Exporter will declare exit of national/supranational territory of goods/services to the authorities
Where needed, exporter will prove authorisation to export (license, …), and pay necessary taxes (usually none)
This allows authorities to
Documents to be shown to the authorities
Commercial invoice for full value (product, transport, insurance) of goods
A transport document (AWB, BL, CMR…)
SAD => Single Administrative Document (customs declaration)
Any other document proving origin (preferential treatment), import licenses, Inspection certificates (Health, Veterinary, ….)…
- Export restrictions and surveillance measures
- Payment of export refunds or taxes where due
- Goods will leave the country/area without foreseeable return
Exporter will declare exit of national/supranational territory of goods/services to the authorities
Where needed, exporter will prove authorisation to export (license, …), and pay necessary taxes (usually none)
This allows authorities to
- Set statistics of sales
- Restrict export of protected/dangerous goods
- Not require payment of national VAT
Documents to be shown to the authorities
Commercial invoice for full value (product, transport, insurance) of goods
A transport document (AWB, BL, CMR…)
SAD => Single Administrative Document (customs declaration)
Any other document proving origin (preferential treatment), import licenses, Inspection certificates (Health, Veterinary, ….)…
Exporting or Expediting within the EU
These operations are called “Expeditions” as they are intracommunity trade
- They are not declared with a SAD document but monthly before the 12th on an Intrastat or Declaration of Exchange of Goods (DEG / Fr. DEB) or Declaration of Exchange of Services
- This justifies the non-application of VAT on trade/invoice