Procedure

Exit summary declaration (EXS)

General Data

Name

Exit summary declaration (EXS)

Type of procedure

Taxpayer

Subject

Customs

Object

Exit Summary Declaration (EXS) is one of the types of declarations that safeguards the exit of goods from the EU customs territory.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Company - Citizen

Place of presentation

  • Online

Procedure/service stages

  • Start. Presentation of exit summary declarations or consultation on declarations previously presented via xml message.

  • End. Acceptance of the declaration.

Resolution deadline

According to the applicable regulations

Resolution body

Tax Agency

Appeals

Reversal. Within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it. Economic-administrative claim. One month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Orden EHA/1217/2011 de 9 de mayo por la que se regula el procedimiento de entrada y presentación de mercancías introducidas en el territorio aduanero y la declaración sumaria de depósito temporal, así como la declaración sumaria de salida y la notificación de reexportación en el marco de los procedimientos de salida de las mercancías de dicho territorio (BOE 16-05-2011).

Código Aduanero y disposiciones de aplicación del Código Aduanero