Customs messages
- IE599 / CC599C (Export Notification)
- In Poland’s AES/ECS2 PLUS the office of export sends CC599C to the declarant after receiving exit results from the office of exit. The result must be checked: B1 may mean refusal to allow exit. Poland’s message name and deployment date do not apply to every country.
- CC599C (Confirmation of Exit)
- A message in Poland’s AES/ECS2 PLUS sent to the declarant by the office of export after receiving exit results. Check its result code: B1 may indicate refusal to allow exit. Loading alone is not exit or an automatic basis for a zero VAT rate.
Systems and platforms
- ECS (Export Control System)
- The European export control system enabling electronic data exchange between customs offices during the export procedure. Being replaced by AES (Automated Export System) as part of the EU customs systems modernization.
- AES (Automated Export System)
- The Automated Export System, the successor to ECS. Handles electronic export control from the export declaration through to confirmation of exit. In Poland it is operated via the PUESC platform.
- PUESC (Polish Customs Electronic Services Platform)
- The Polish National Revenue Administration platform for handling electronic customs declarations. Enables filing of export, import and transit declarations and monitoring their status.
- ZAPP (Zoll-Ausfuhrüberwachung im Paperless Port)
- The export module of the DAKOSY system for the Port of Hamburg, responsible for export registration and MRN closure. Developed and operated by the Hamburg port IT operator. Enables MRN registration in the port system via Z-Nummer, B-Nummer and S-Nummer references. Being gradually integrated with EMP (Export Management Platform).
- Portbase (Port Community System)
- The Dutch port community system serving the ports of Rotterdam and Amsterdam. A central platform connecting logistics chain participants in Dutch ports for export and import operations.
- APCS (Antwerp Port Community System)
- The Belgian port community system for Antwerp, operated by the Antwerp port IT operator. Uses the e-Desk portal for MRN registration and monitoring the status of export containers.
- ATLAS (Automatisiertes Tarif- und Lokales Zollabwicklungssystem)
- The German IT system for electronic customs declarations, operated by the General Customs Directorate (Generalzolldirektion). Handles import, export and transit procedures. Export declarations are registered in ATLAS, which also tracks the Ausgangsvermerk status.
Customs procedures
- MRN (Movement Reference Number)
- A reference assigned to a customs declaration or operation, including export and transit. An MRN identifies the case; it does not prove release or physical exit of the goods.
- Customs Office of Exit
- The customs office at the port or border crossing through which goods physically leave the EU customs territory. Responsible for confirming physical export and generating the IE599/CC599C message. Its role differs from that of the customs office of export, where the declaration was filed.
- Customs Office of Export
- The customs office responsible for the exporter, where the export declaration is filed and the MRN is assigned. May be in a different country than the customs office of exit.
- Diversion
- Rerouting of an export shipment to a different customs office of exit than the one originally declared in the export declaration. Arrival and diversion messages depend on the actual operation and national system; the change may delay exit confirmation.
- Procedure 10 00 (Standard Export)
- The standard customs procedure for definitive export of goods outside the EU customs territory. The goods leave the EU without any intention of return. The most commonly used export procedure.
- Code 10 21 — outward processing context
- Code 21 refers to outward processing, while 51 refers to inward processing. Re-export after inward processing is generally coded 31 51. The combination 10 21 must be checked for the particular declaration; it does not mean re-export after inward processing.
- T1 (Common Transit)
- A transit procedure allowing non-Union goods to be transported through EU territory without payment of duties and taxes. Goods move under customs control from the office of departure to the office of destination. Closure of T1 at the border may affect the export procedure, particularly when goods are simultaneously under export procedure.
Documents
- UCR (Unique Consignment Reference)
- A unique consignment number assigned by the exporter or customs agency. It allows unambiguous identification of a shipment throughout the logistics chain and links different customs documents.
- B/L (Bill of Lading)
- A maritime transport document confirming receipt or loading of goods and the carriage terms. Whether it functions as a document of title depends on the type of B/L; a sea waybill does not serve that role.
- Ship Manifest
- A summary of all cargo aboard a vessel, submitted by the maritime carrier to the customs office at the port of call. Contains data on all shipments, containers and their customs status.
- LOI (Letter of Indemnity)
- A Letter of Indemnity is an undertaking to cover specified risks or losses, used for example in shipping. It is not a generic customs request to certify exit; an open MRN needs case-specific review and evidence.
- Ausgangsvermerk (German Exit Confirmation)
- The official confirmation that goods have left the EU customs territory, generated by the German customs system ATLAS. It is the primary proof of export for VAT exemption (Umsatzsteuerbefreiung) under Section 4 No. 1a of the German Turnover Tax Act (UStG). It has a comparable function to Polish exit confirmation but is issued through Germany’s ATLAS system.
- Ausfuhrnachweis (German Proof of Export)
- Documentary evidence required to apply the VAT exemption for goods exported outside the EU in Germany. The primary proof is the German Ausgangsvermerk. In its absence, alternative documentary evidence (Alternativbelege) is permitted under Sections 8-17 of the German VAT Implementation Regulation (UStDV).
- SAD (Single Administrative Document)
- The form used in EU customs procedures for declaring goods for customs clearance. In maritime export, the paper SAD has been largely replaced by electronic declarations in the AES/ATLAS system, but the term SAD remains widely used in the industry.
General terms
- Gate-in (Terminal Entry)
- The moment when a container physically enters a port terminal, recorded in the port system. Some systems allow preregistration of an MRN before terminal entry. Gate-in is neither loading on a vessel nor confirmed exit from the EU.
- Incoterms (International Commercial Terms)
- International trade rules published by the ICC (International Chamber of Commerce) defining the allocation of obligations, costs and risks between buyer and seller in international trade. In exports, FOB, CIF, EXW and FCA determine who is responsible for organising transport and customs formalities, including MRN closure.
