Exit summary declarations (EXS)
General Details
Denomination
Exit summary declarations (EXS)
Procedure type
Taxation
Subject
Customs
Purpose
The Exit Summary Declaration (EXS) is one of the types of declaration that covers the exit of goods from the Community customs territory.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
The EXS declaration must be submitted to the customs office of departure to support the departure of goods in the cases required by regulations.
Phases of the procedure/service
Start. Presentation of exit summary declarations or consultation on declarations previously presented via xml message.
Termination. Acceptance of the declaration.
Forms
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
Resources
Replacement. One month, voluntarily, to the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it. Appealing a Tax Agency decision. One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
- 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,
Processing regulations
Article 6 of Order EHA/1217/2011, of May 9,which regulates the procedure for the entry and presentation of goods introduced into the Community customs territory and the summary declaration of temporary storage, as well as the summary declaration of exit and the notification of re-export within the framework of the procedures for the departure of goods of said territory (BOE May 16, 2011)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)