Goods taken out of the customs territory of the Union must be indicated in an exit summary declaration, which is lodged with the competent customs office within a specific time limit before the goods are taken out of the customs territory of the Union.
The data of the exit summary declaration may be indicated in an export declaration, a transit declaration, a re-export declaration, or an exit summary declaration.
Time limits for lodging the exit summary declaration (EXS)
The time limit for lodging the EXS depends on the mode of transport used.
| Mode of transport | Conditions of carriage / route | Minimum time limit for lodging |
| Maritime transport | Goods carried in containers | At least 24 hours before the goods are loaded |
| Maritime transport | Containers between the customs territory of the Union and Greenland, the Faroe Islands, Iceland, or ports on the Baltic Sea, the North Sea, the Black Sea or the Mediterranean Sea, and all ports of Morocco | At least 2 hours before departure |
| Maritime transport | Containers between the French overseas departments, the Azores, Madeira or the Canary Islands and a territory outside the customs territory of the Union, where the voyage is less than 24 hours | At least 2 hours before departure |
| Maritime transport | Goods carried other than in containers | At least 2 hours before departure |
| Air transport | All cases | At least 30 minutes before departure |
| Road and inland waterway transport | All cases | At least 1 hour before the goods are taken out |
| Rail transport | Where the train journey to the customs office of exit takes less than 2 hours | At least 1 hour before the goods are brought to the place supervised by the customs office of exit |
| Rail transport | All other cases | At least 2 hours before the goods are taken out |
When it is not necessary to lodge an exit summary declaration (EXS)
The cases in which an EXS is not required are set out in Article 245 of Commission Delegated Regulation (EU) No 2015/2446.
An EXS also does not need to be lodged where goods are taken out of the customs territory of the Union for which pre-departure information is not required to be provided under international agreements concluded between the European Union and third countries (e.g. Switzerland, Norway, Andorra).
Who is required to lodge the exit summary declaration (EXS)
Article 271(2) of the Union Customs Code states that the EXS is lodged by the carrier (the principal obligor) – the person who takes the goods out of the customs territory of the Union or who assumes responsibility for their carriage.
The EXS may also be lodged by:
- the exporter, consignor or another person on whose behalf, or in whose interests, the carrier acts
- any person able to present the goods to the customs office of exit, or to ensure that they are presented
How the data of the exit summary declaration (EXS) is submitted
The EXS is lodged electronically, in accordance with Order No 1BE-911 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania of 15 December 2023 on the approval of the Description of the procedure for the submission and acceptance of the electronic exit summary declaration and the re-export notification, and for the exchange of other electronic information relating to the processing of the exit summary declaration and the re-export notification.
EXS data lodged by economic operators is processed in the smart Customs Declaration Processing System (iMDAS).
What to do if the exit summary declaration (EXS) has not been lodged
Where customs establishes that the data of the exit summary declaration (EXS) has not been lodged, the principal obligor must lodge the EXS without delay.
Where the EXS is not lodged, or is lodged late, penalties apply to the principal obligor.
The person who lodged the EXS is responsible for the submission of incorrect EXS data.
Legal basis
- Union Customs Code (EU) No 952/2013 (Articles 263, 271) https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:02013R0952-20200101
- Commission Implementing Regulation (EU) No 2015/2447 https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX%3A32015R2447
- Commission Delegated Regulation (EU) No 2015/2446 (Articles 244, 245) https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX%3A32015R2446
- Order No 1BE-911 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania of 15 December 2023 on the approval of the Description of the procedure for the submission and acceptance of the electronic exit summary declaration and the re-export notification, and for the exchange of other electronic information relating to the processing of the exit summary declaration and the re-export notification https://www.e-tar.lt/portal/lt/legalAct/8deb44f09d7311eea5a28c81c82193a8
- Agreement between the European Community and the Swiss Confederation on the simplification of inspections and formalities in respect of the carriage of goods and on customs security measures https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:199:0024:0042:LT:PDF
- Decision of the EEA Joint Committee No 76/2009 of 30 June 2009 amending Protocol 10 on simplification of inspections and formalities in respect of carriage of goods and Protocol 37 containing the list provided for in Article 101 to the EEA Agreement https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:232:0040:0051:LT:PDF
- Protocol incorporating customs security measures into the Agreement between the European Economic Community and the Principality of Andorra in the form of an Exchange of Letters https://eur-lex.europa.eu/legal-content/LT/TXT/PDF/?uri=CELEX:22011A0210(01)&qid=1482322794368&from=LT