Customs Messages

IE599 / CC599C (Export Notification)

An electronic message generated by the customs office of exit after the goods have physically left the EU customs territory. It is the only proof of export recognised by tax authorities for applying the zero VAT rate. Replaced by CC599C on 31 October 2024 under the new AES system.

Legal Basis

Art. 334 Implementing Regulation (EU) 2015/2447

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