What should I do if I do not receive a Confirmation of Exit (CoE) after my export declaration?
When you file an export declaration, you eventually want to receive a Confirmation of Exit (CoE) from customs. If this CoE is not forthcoming, you have to provide proof of export by other means. This is a time-consuming and tedious process, and your time could be better spent. It is therefore important to make sure that your export declarations are confirmed. This also prevents the imposition of an additional sales tax (BTW) assessment.
In the Netherlands, the CoE is sent from the DMS to the party submitting the export declaration, provided that this party has filed an export declaration in the DMS in the Netherlands. If the export declaration has been filed in the system of another Member State, a CoE message will be sent from AES to that Member State’s system. This occurs when the shipment is processed through the intended office of exit, as stated in the export declaration.
However, in some cases, the shipment may exit through a different customs office (and in a different member state) from the one intended for exit. For example, a shipment may exit via Schiphol instead of the intended office of exit in Germany. In such cases, the AES procedure is as follows:
- When it has been determined on the basis of the MFX (AES manifest at exit) that the shipment has been processed through another office of exit, the system generates a fallback message.
- This message is sent from the actual office of exit (Schiphol) to the intended office of exit (in this example, Germany).
- The intended office then sends a message back to the exit office approving or rejecting the fallback option.
- If the fallback option is rejected by the intended office of exit, no CoE will be issued and the enquiry procedure will apply.
- If the fallback option is approved, the office of exit sends an IE518 exit results message to the intended office of exit.
- Finally, the intended office of exit (Germany in this example) sends a CoE to the declarant of the export declaration via its national system.
Read more here about how to obtain the CoE on declarations of air cargo shipments.
Read more here if you did not receive the CoE.