Customs office of exit
Also called: çıkış gümrük idaresi
The customs office where goods leave the customs territory, normally the last office before the border, port or airport of departure. It supervises the physical exit and confirms it electronically to the office of export.
In practice
An export is only proven when the office of exit has confirmed departure, which is what VAT exemption usually relies on.
Related terms
- 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…
- 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…
- 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…
- Exit summary declaration
- A safety and security declaration for goods leaving the customs territory when no export or re-export declaration carrying the same data has been…