New ECS: followed by export, deposit and exit certification

Declaratory exit status is an essential tool to justify duty-free sales. It enables the tax authorities to prove that your goods have left the customs territory of the Union, thus avoiding any unjustified VAT on exports.

As soon as you file your export declaration in DELTA IE via DTI or EDI (Informatized Data Exchange), a Movement Reference Number is generated. The export office checks your goods and, if all is compliant, issues a Remover Bond (BAE). The status then goes to « Accepted » and an electronic copy is transmitted to the exit office.

The next step is to notify the arrival of the goods at the exit office via SDS with the MRN DELTA IE. This notification activates SDS tracking, indispensable for any exit, without it, your goods cannot in theory leave the territory.

Two situations depending on the exit office:

1 – Office of exit different from the export office
It is then necessary to notify the arrival of the goods via message IE507:

• Either the goods exit immediately, triggering the exit announcement (IE590).
• Either the goods are placed in temporary storage. Before the actual output, a storage output notification (IE547) must be sent, followed by the final output announcement (IE590).

2 – Office of exit identical to the export office
The procedure depends on the special mention on the declaration:

• S1000: the exit is immediate; The output announcement (IE590) is filed directly.
• S2000: first notify arrival (IE507) and then temporarily store the goods. The exit of this storage is then notified via IE547 before the final announcement (IE590).

Once the exit announcement is filed in SDS, the goods leave the customs territory of the Union and the exit office certifies the physical exit.

If the output information is not effective in DELTA IE, 90 days after obtaining the BAE, the system automatically queries SDS to verify the output of the goods. If confirmed, the MRN shall be changed to the state « Exported », tax proof of exit, and a supporting PDF is downloadable directly from DTI.

In the absence of confirmation after this verification, DELTA IE sends an IE502 message (EDI flow) or a DTI notification. Therefore, you have two months to provide alternative evidence (evidence listed in Article 335 of Implementing Regulation 2015/2447), allowing the customs administration to close the file and the NRM is updated in status « Exported ».