Prepared by Lorenzo Ontano and Marta Marrapodi
With the note no. 289964/RU dated August 6, 2021, the Italian Customs Authorities provided clarifications regarding the conclusion of the export transactions at the Calais Customs Office.
In particular, as of January 1, 2021 the French Customs Authorities allowed the economic operators to use a specific national tool to put the electronic exit visa on all the export transactions leaving the EU territory from the Calais Customs Office.
However, the French Customs Authorities, the DG TAXUD and the Member States encountered malfunctions in cases wherein the French Customs IT system was not in possession of the message sent by the export Office that anticipates, to the declared office of exit, the content of the export declaration just issued (such as in cases where the actual office of exit is different from the declared one); this entail that many operations are still not closed.
For such operations the above-mentioned Customs Authorities will send the electronic exit visa within the third ten days of September.
The Italian Customs Authorities indicated in the note that they will grant to economic operators, instead of requiring the alternative proofs provided by the current legislation, a simplification which allows to put the electronic exit visa to those operations that have the same identity and nationality of the means of transport at the border (box 21 of the SAD) and/or the same identifier of the international consignment note “CMR” (box 44 of the SAD) in at least one single declaration of the operation that has already been closed by the French system.
To access to the simplified procedure, the exporter/declarant has to communicate to the office of export the list of transactions that needs to be concluded, using the form attached to the note no. 289964/RU of 6 August 2021 (see link) that can be sent via PEC (i.e. certified email).
After verifying that unclosed MRNs belong to the same shipment as the one that has been correctly executed, the export Office will proceed with the emission of the electronic exit visa, quoting the same date as the operation that has been correctly closed.
For the export operations that do not meet the constraints imposed by the simplification (above described), the export Office will proceed to their closing taking into consideration the alternative evidence presented by the exporter/declarant.
Alternative proofs include the following:
- Receipt of payment by the importer;
- Receipt of goods by the consignee, with stamp/signature and indication of “Goods received”.
This procedure is only available to exports carried out from January 1 to August 15, 2021 and may be requested by the interested parties by September 30, 2021.
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