On the border between two States, one of which belongs to the
European Union and one from outside the EU, is located the Customs
Office which has the duty of carrying out controls on incoming and
outgoing goods between the two States.
The cases are not rare in which, during the control operations,
customs seizure is made by the customs office.
More specifically:
- The outgoing controls are for exports. What
must be ascertained is the absence of specific constraints, or
rather the free export of goods. Having verified the foregoing,
customs officers are required to issue the export authorization,
better known as the customs declaration.
The export of goods, unlike the importation, is not subject to
the payment of customs duties: no tax can be charged at the
exit of the European Union.
