The Proof Of Exportation

Author:Batini Colombo Saottinis' Tax Team
Profession:Batini Colombo Saottini

INTRODUCTION The proof of the exportation is given by the message "exit result" that the Custom Office sends to the exporter to be registered in the data base of the Customs Informative System. However, with a recent decision, the Supreme Court has deemed that missing the typical proof, the exit of goods from the territory of the European Union can be easily proved by the commercial and custom documentation recalled by the tax laws.

THE PROOF OF GOODS EXIT FROM THE EU TERRITORY The benefit of VAT exemption foreseen for exportation, is subordinated to the proof of the actual exit of the goods from the territory of the EU; missing this, the Tax Administration claims the tax not charged and related administrative fines.

With the enforcement, starting from July 1st 2007 (phase 1) and subsequently, from July 1st 2009 (phase 2) of the new Custom Export Control System (ECS), the paper copy nr. 3 of the Administrative Custom Declaration (in Italian "Documento Amministrativo Unico" or "DAU") has been substituted by the Exportation Complement Document (in Italian "Documento Accompagnatorio all'Esportazione" or "DAE"), that includes the MRN (movement reference number) code.

Before this change, the exportation was verified by the Customs exclusively with the submission of the DAU. The Custom Office to which the Declaration was submitted, stamped the same to release goods; the first copy of the DAU was stored by the Customs, the second copy was sent to the Statistic Authority of the Member State of exportation, the third one was returned to the exporter.

Now the DAE is released by the Custom of exportation to the delegated courier, or directly to the exporter and convoys the goods until the Customs Office of exit from the EU.

It is therefore no more needed that the Custom Office of exit to place the so called "exit visa" because the same has been replaced by the electronic message "exit results". The regular exit of the goods can also be ascertained by the same exporter on the institutional website of the Custom Authority typing the MRN code related to the exchange.

If under exceptional or unpredictable events the exit Custom is not able to close the exportation started with the ECS System, on the backside of the DAE it stamps the exit visa (that, under these circumstances, is an accepted proof of the exportation both for Custom and Tax Laws).

THE 3RD COPY OF THE CUSTOM DECLARATION With the Circular Message nr. 75/D/2002, the Customs Agency has established the procedure applicable to prove the exit of goods out of the EU territory in case of loss or missed delivery to the exporter of the 3rd copy of the Custom...

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