Automated Export System (EU)
Also called: AES · ECS · Export Control System
The EU electronic system that handles export and exit declarations and exchanges messages between the offices of export and exit. It replaced the earlier Export Control System and connects with national export systems and NCTS for movements that continue in transit.
In practice
The electronic exit result recorded in AES is the evidence most member states use to accept a zero-rated export for VAT.
Applies to: 
EU
Related terms
- Export declaration
- The declaration placing goods under the export procedure so they can leave the customs territory. In the EU it is lodged at the customs office where…
- Customs office of export
- The customs office where an export declaration is lodged and accepted, usually the office responsible for the place where the exporter is established…
- Customs office of exit
- The customs office where goods leave the customs territory, normally the last office before the border, port or airport of departure. It supervises…
- Proof of exit
- Evidence that goods declared for export have physically left the customs territory, typically the electronic exit message issued by the office of…