"General definitionThe customs declaration must be lodged at the customs office of export. This is also the place where the security related risk analysis takes place.Place where goods are packed or loaded for export shipmentAccording to Article 161(5) CC the export declaration must be lodged either at the customs office responsible for supervising the place where the exporter is established or "where the goods are packed or loaded for export shipment". The question regarding the local responsibility of the customs office of export when "packing" or "loading" the goods for export has been posed frequently by freight forwarding companies, as they increasingly focus on matters concerning storage and transport logistics, seeking in this way to justify the local responsibility of the customs offices. The customs office responsible for the place where the goods are packed or loaded is generally the customs office in the region from where the goods, with a destination outside the customs territory of the Community, are transported."Packing goods for export" is based on the point in time at which a decision has already been taken to export the goods, so that at least the quantity, type and third country recipient of the goods are known and concrete steps have been taken to initiate the export transaction.At this early point, the customs administration is able to carry out checks in the most efficient manner possible – also in respect of safety and security risks - without any great effort, since there are no ensuing problems with packing, delays to onward transport and costs. It is in the interests of all parties involved to enable the customs administration to carry out its checks as early as possible to keep the parties' costs as low as possible and to limit possible checks at the Community's external borders to an absolute minimum.Goods are packed for export when, for example;– they are prepared for shipment (e.g. packed in cardboard boxes) particularly in order to avoid damage during transportation,– they are completely repacked by a professional packing company or undergo final packing in boxes specially made for the consignment,– they are packed in a storage facility, provided that they were delivered there in an unpacked state and/or the exporters in question did not yet know the exact arrangements for the export transaction operation (e.g. the goods recipient, the quantity of goods - but not, however, the scheduled date of the export) when the goods were delivered to the storage facility.The above comments regarding "packing" also apply for "loading"; the definition for "packing" is more specific, since all packed goods are also loaded. Regading "loading", the only cases not covered are those where the goods are not packed for export (e.g. into a container). This concerns in particular goods loaded on the means of transport that will bring them out of the customs territory of the Community in an unpacked state (e.g. bulk goods, such as gravel or sand, or vehicles).Goods have been loaded for export, for example, when they are loaded at the factory (e.g. the loading of unpacked bulk goods).Goods have not yet been loaded for export, for example, when the exporter in question does not yet know the exact arrangements for the export transaction (e.g. knows the goods recipient and the quantity of goods but not the scheduled date of the export) at the time when the goods are delivered to the storage facility.These guidelines leave enough leeway within the legal framework for carrying out exports using the provisions on the local responsibility of the customs office of export to receive the export declaration, especially as Article 791 CCIP and the Administrative Arrangement create even more leeway.The failure to take advantage of the good level of knowledge at the customs office of export regarding the exporter and his products - the admissibility check at "any" customs office of export would take longer and would generally not be able to guarantee that all the expertise existing at the local customs office is used." (in Europa)
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"General definitionThe customs declaration must be lodged at the customs office of export. This is also the place where the security related risk analysis takes place.Place where goods are packed or loaded for export shipmentAccording to Article 161(5) CC the export declaration must be lodged either at the customs office responsible for supervising the place where the exporter is established or "where the goods are packed or loaded for export shipment". The question regarding the local responsibility of the customs office of export when "packing" or "loading" the goods for export has been posed frequently by freight forwarding companies, as they increasingly focus on matters concerning storage and transport logistics, seeking in this way to justify the local responsibility of the customs offices. The customs office responsible for the place where the goods are packed or loaded is generally the customs office in the region from where the goods, with a destination outside the customs territory of the Community, are transported."Packing goods for export" is based on the point in time at which a decision has already been taken to export the goods, so that at least the quantity, type and third country recipient of the goods are known and concrete steps have been taken to initiate the export transaction.At this early point, the customs administration is able to carry out checks in the most efficient manner possible – also in respect of safety and security risks - without any great effort, since there are no ensuing problems with packing, delays to onward transport and costs. It is in the interests of all parties involved to enable the customs administration to carry out its checks as early as possible to keep the parties' costs as low as possible and to limit possible checks at the Community's external borders to an absolute minimum.Goods are packed for export when, for example;– they are prepared for shipment (e.g. packed in cardboard boxes) particularly in order to avoid damage during transportation,– they are completely repacked by a professional packing company or undergo final packing in boxes specially made for the consignment,– they are packed in a storage facility, provided that they were delivered there in an unpacked state and/or the exporters in question did not yet know the exact arrangements for the export transaction operation (e.g. the goods recipient, the quantity of goods - but not, however, the scheduled date of the export) when the goods were delivered to the storage facility.The above comments regarding "packing" also apply for "loading"; the definition for "packing" is more specific, since all packed goods are also loaded. Regading "loading", the only cases not covered are those where the goods are not packed for export (e.g. into a container). This concerns in particular goods loaded on the means of transport that will bring them out of the customs territory of the Community in an unpacked state (e.g. bulk goods, such as gravel or sand, or vehicles).Goods have been loaded for export, for example, when they are loaded at the factory (e.g. the loading of unpacked bulk goods).Goods have not yet been loaded for export, for example, when the exporter in question does not yet know the exact arrangements for the export transaction (e.g. knows the goods recipient and the quantity of goods but not the scheduled date of the export) at the time when the goods are delivered to the storage facility.These guidelines leave enough leeway within the legal framework for carrying out exports using the provisions on the local responsibility of the customs office of export to receive the export declaration, especially as Article 791 CCIP and the Administrative Arrangement create even more leeway.The failure to take advantage of the good level of knowledge at the customs office of export regarding the exporter and his products - the admissibility check at "any" customs office of export would take longer and would generally not be able to guarantee that all the expertise existing at the local customs office is used." (in Europa)