Objective and structure of the AES
1. The Automated Export System (‘AES’) shall enable communication between the customs authorities of the Member States, and between the customs authorities of the Member States and economic operators and other persons to submit and process export and re-export declarations where goods are taken out of the customs territory of the Union. The AES may also enable communication between the customs authorities of the Member States to transmit the exit summary declarations particulars in the situations referred to in Article 271(1), second subparagraph, of the Code.
2. The AES shall consist of the following common components:
(a)
a common communication network;
(b)
central services.
3. Member States shall create the following national components:
(a)
a national trader portal;
(b)
a national export system (‘national AES’);
(c)
a common interface between the AES and the NCTS at national level;
(d)
a common interface between the AES and the Excise Movement Control System (EMCS) at national level.
Use of the AES
The AES shall be used for the following purposes, where goods are taken out of the customs territory of the Union or moved to or out of special fiscal territories:
(a)
to ensure the implementation of formalities at export and exit determined by the Code;
(b)
to submit and process export and re-export declarations;
(c)
to handle message exchanges between the customs office of export and customs office of exit and, in respect of Centralised Clearance at Export, between the supervising customs office and the customs office of presentation;
(d)
to handle message exchanges between the customs office of lodgement and the customs office of exit in the situations referred to in Article 271(1), second subparagraph, of the Code.
Authentication and access to the AES
1. Economic operators and other persons shall have access only to the national AES via the national trader portal. The authentication and access verification shall be determined by the Member States.
2. The authentication and access verification of the customs authorities of the Member States for the purposes of access to the common components of the AES system shall be effected using the network services provided by the Commission.
3. The authentication and access verification of the Commission’s staff for the purposes of access to the common components of the AES system shall be effected using the UUM&DS or the network services provided by the Commission.
Common communication network of AES
1. The common communication network shall ensure the electronic communication between Member States’ national AES.
2. The customs authorities of the Member States shall use the common communication network for the exchange of information referred to in Article 51(1), points (c) and (d) of this Regulation.
National trader portal
1. The national trader portal shall allow for the exchange of information between economic operators or other persons, and the national AES of the customs authorities of the Member States.
2. The national trader portal shall interoperate with the national AES.
National Export System
1. The national AES shall interoperate with the national trader portal and shall be used by the customs authority of the Member State to process export and re-export declarations.
2. The national AESs of the Member States shall communicate with each other electronically via the common communication network and shall process export and exit information received from other Member States.
3. The Member States shall provide and maintain at national level an interface between their national AES and EMCS for the purposes of Article 280 of the Code and Articles 21 and 25 of Council Directive (EU) 2020/262 ( 14 ) .
4. The Member States shall provide and maintain at national level an interface between their national AES and NCTS for the purposes of Article 280 of the Code, and Article 329(5) and (6), and Article 333(2), points (b) and (c), of Implementing Regulation (EU) 2015/2447.
IT transition
1. Until 14 December 2025, the Commission shall provide the Member States with additional common components, transitional rules, and supporting mechanisms to establish an operational environment in which the Member States that have not yet deployed the AES system may continue, on a temporary basis, to interoperate with the systems in the Member States that have already deployed that system.
2. The Commission shall offer a common component in the form of a central convertor for the exchange of messages over the common communication network. A Member State may decide to implement the convertor at national level. The Commission shall maintain and operate the central convertor until 14 December 2025.
3. In the case of a gradual connectivity of economic operators and other persons, a Member State may offer a national convertor for the exchange of messages between the economic operator and other persons and the customs authority of that Member State.
4. The Commission, in collaboration with the Member States, shall draw up the rules which are of a business and technical nature to be applied until 14 December 2025, to enable mapping and interoperability between the information exchange requirements set out in Commission Delegated Regulations (EU) 2016/341 ( 15 ) and (EU) 2015/2446, and in Implementing Regulation (EU) 2015/2447.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.