Export declaration
An export declaration tells customs what is leaving the country, its value, classification and destination, before it goes. The EU runs it in two stages, export and exit, through its Automated Export System; the US calls it Electronic Export Information, filed in AES generally for each Schedule B line over $2,500; India uses a shipping bill.
When to file
| Mode | UK | US (EEI in AES) |
|---|---|---|
| Sea, in containers | At least 24 hours before loading | 24 hours before loading |
| Sea, not in containers | At least 2 hours before leaving port | 24 hours before loading |
| Air | At least 30 minutes before departure | No later than 2 hours before scheduled departure |
| Road | At least 1 hour before departure | No later than 1 hour before the truck reaches the US border |
The EU: export, then exit
The EU export procedure has two stages, export and exit. The declaration is lodged electronically in the Automated Export System; the office of export issues an Export Accompanying Document, which is presented at the office of exit, and once the goods have left, the office of export sends the declarant a message certifying exit. Customs administrations and traders all had to be ready on the new AES by 2 December 2024. In the UK, export declarations go through the Customs Declaration Service.
Worked example: a US sea shipment
Two lines: Schedule B line A $3,000 · line B $1,800 · EEI needed for line A only (over $2,500); line B need not be reported · file in AES 24 hours before the container is loaded · licensable goods need EEI whatever their valueThresholds and timing from 15 CFR Part 30. The Census Bureau calls ACE AESDirect the primary, free filing tool.
Penalties in the US
Late filing has a line: information filed more than ten calendar days after it was due counts as a failure to file. Civil penalties, adjusted for inflation from 15 January 2025, reach $17,412 per violation, and knowingly giving false or misleading export information can bring a fine of up to $10,000 or up to five years in prison.
The mistake people make
Treating a lodged declaration as proof of export. HMRC says that without a departure message, a declaration cannot be used as official evidence that goods have been exported; in the EU it is the exit message that certifies it. Check that each movement was closed, not only filed.
FAQ
Export declaration: common questions
- When is EEI required in the US?
- For each Schedule B or HTS line valued over $2,500, and for goods needing an export licence whatever their value. Lines of $2,500 or less in the same shipment need not be reported.
- What is an Export Accompanying Document?
- The document the EU office of export issues once it accepts the export declaration. It travels with the goods to the office of exit, which confirms they have left.
- What is a shipping bill?
- India's export declaration under section 50 of the Customs Act, 1962. Goods exported by land go on a bill of export instead.
Sources
- Exportation — European Commission, Taxation and Customs Union
- Automated Export System (AES) — European Commission
- Export and exit out of the European Union, guidance — European Commission, 26 October 2023
- Making a full export declaration — HMRC, GOV.UK, 13 May 2025
- 15 CFR Part 30, Foreign Trade Regulations — eCFR
- 15 CFR 6.3, civil monetary penalty adjustments — eCFR
- Automated Export System — US Census Bureau
- Customs Act, 1962 — CBIC, as of 30 March 2022
Related terms
- Commercial invoiceTerm
- Certificate of originTerm
- HS codeTerm
- Customs brokerTerm
- EXW (Ex Works)Term
- Customs transitTerm
- Shipper's letter of instruction (SLI)Term
On Traqo: EXIM & Container keeps the BL, packing list and bill of entry attached to each container.
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