1st July 2009 – Customs requirements for Export SADS and changes to Import SADS
From 1 July 2009 additional and advance information will be required in respect of all goods being exported. This information will be provided on an expanded version of the current export SAD declaration. This additional information is required to allow for the identification and checking of consignments for safety and security reasons.
The changes being brought about by the introduction of this system (referred to at EU level as the Export Control System Phase 2), primarily impact on export SAD declarations, but in order to keep the import and export systems aligned, certain changes will also arise for the lodgement of import SAD declarations from 1 July 2009.
- Main changes common to both Import and Export SADs
- Main Changes at Export
- Export Control System
- Office of Exit
Main changes common to both Import and Export SADs
- Traders will be required to use EORI numbers assigned to them on all import and export declarations from 1 July 2009. Further information on EORI in the eCustoms area of the Revenue Website
- Container Number and Invoice details will be required at item level rather than header level as has been the case up to now.
- A message containing the full SAD details will be sent back to the declarant.
- The Appendices containing the relevant code lists can be found at AEP Redevelopment
Main Changes at Export
- The export SAD will be expanded to cater for additional data elements that declarants
will be required to submit, except in the following cases:
- Goods being exported to Norway, Switzerland or Liechtenstein;
- Customs warehousing of goods for export; or
- Goods being exported to the non-fiscal territories of the Community.
- All export declarations will be required to be submitted electronically and in sufficient time in advance of the export of the goods.
- All indirect exports, i.e. where goods exit the Community via another Member State and where they are not moving under a Single Transport Contract, will be processed under the Export Control System.
- Customs Input of export declarations (i.e. manual export declarations) will no longer be possible.
- All export declarations (with the limited exceptions indicated in the first bullet point above) will be risk analysed for safety and security purposes and will be liable to be selected for control. In this regard, while every effort will be made to minimise the impact on trade flows, exporters will nevertheless need to factor into their processes the possibility that goods being exported could be selected for control and possible examination by Customs.
The new message format for export declarations, the rules associated with the messages, the box by box business rules, the box by box definitions and a box by box matrix of the different types of SAD declarations can be found at Export Control System.
The relevant rejection codes are available at AEP Redevelopment.
Export Control System
ECS essentially provides, in relation to indirect exports, for the replacement of the SAD Copy 3 by an Export Accompanying Document (EAD). An indirect export is one where the goods are exported from one Member State and exit from the EU via another Member State. This system will be mandatory throughout the EU for the indirect export of goods from 1 July 2009. It should be noted however that it will only apply to indirect exports - goods being exported directly from the Community, or moving under a Single Transport Contract, will not be affected.
The system will work in the following manner:
Where export SAD declarations are submitted to AEP in which Box 29 shows the Office of Exit to be in another Member State (the office of exit codes can be found on the Europa website EUROPA
COL list
) the movement will be automatically processed though ECS. On receipt of
clearance from AEP(IE529), the declarant should print the EAD and the EAD should accompany the goods on their movement to the other Member State. The Customs Office of Export will also send a message to the Office of Exit that the goods are on their way.
On arrival of the goods at the Office of Exit, the EAD should be presented to Customs by the declarant or agent working on his behalf. This will allow Customs in the Office of Exit to confirm exit of the goods from the Community and also to inform the Office of Export in Ireland that exit has been confirmed. Subsequently, the declarant in Ireland will receive a further message from AEP confirming exit of the goods from the EU.
The printing requirements for the EAD can be found at the Export Control System section of the Revenue Website.
An indirect export movement may be electronically cancelled by sending an electronic cancellation request message (IE514). Revenue will authorise the cancellation only in circumstances where goods have not exited the Community (i.e. an Exit Confirmation Message has not been received from Office of Exit)
Office of Exit
In a small number of cases, goods that have been exported from another MS will exit the Community through Ireland. There is no mandatory requirement to use this electronic message as the printed EAD can be presented at Irish customs who will confirm exit of the goods. If you wish to use the electronic Exit Message you should contact Revenue to obtain an authorisation to do so. The electronic Arrival at Exit (IE507) message in this regard at the Export Control System section of the Revenue Website.