From December 2, 2024, the submission of customs declarations for export and transit has become mandatory in electronic form for all operators, as per the new EU-wide regulations. This transition aligns with the EU's final adaptation deadlines, set for January 21, 2025, for transit declarations and February 11, 2025, for the transnational component of export declarations. However, this staggered timeline may result in difficulties in automatically acquiring the Ivisto, the electronic visa necessary for VAT non-imposition. Specifically, customs in countries that have not yet implemented the transnational component will need to close movements using current methods, even with the new datasets already enabled in Italy since 2023. This situation could affect export operations where goods exit the EU customs territory from a country where the new system is not fully operational. These developments stem from a notice issued by the Customs and Monopolies Agency on October 8, 2024 (note no. 622909). The Agency emphasized that the new declaration methods, linked to the functional phases of the EU's AES-P1 (Automated Export System – Phase 1) and NCTS-P5 (New Computerised Transit System – Phase 5), will become the only acceptable formats. Considering the differences between the EU's Eudcm tracks and the previous format, two national document codes in Taric have been identified to facilitate the telematic management of tax liquidation in declarations. The new functionalities for tax liquidation are already available in the validation environment and will be extended to the real environment from October 23. This marks the conclusion of a prolonged period of extensions; the notice follows note no. 665220 from November 3, 2023, which informed operators of another delay in the final dematerialization of export customs declarations. The administration did not specify the next deadline but urged operators not yet using the new tracks to adopt them swiftly. In summary, the introduction of datasets for export and transit completes the dematerialization process of customs declarations, which began in 2022 with the introduction of datasets H1-H7 for importation. The services provided allow for the submission of a customs declaration message, as well as its correction or cancellation, exclusively in a system-to-system mode. For both export and transit services, the re-engineered applications introduce new communication methods with declarants, based on XML information exchanges via web services, digitally signed message submissions with a digital signature certificate, and the ability to query the processing status of transmitted messages and retrieve results through two tools, the system-to-system (S2S) mode and the Monet service.

Insights: The shift to electronic customs declarations represents a significant step towards modernizing and streamlining customs operations across the EU. By adopting a unified digital system, the EU aims to enhance efficiency, reduce paperwork, and improve the accuracy of customs processes. This transition is part of a broader trend towards digitalization in global trade, reflecting the increasing importance of technology in facilitating international commerce.

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Issues: The primary challenge lies in the asynchronous implementation of the new system across different countries, which may lead to operational disruptions. The potential inability to automatically obtain the Ivisto for VAT exemption could complicate export processes. Additionally, operators not yet familiar with the new electronic formats may face a steep learning curve, necessitating training and adaptation to the new system.

Practical Applications: In practice, businesses involved in export and transit will need to update their systems to comply with the new electronic declaration requirements. This may involve investing in new software or upgrading existing systems to handle XML-based information exchanges. Companies should also train their staff to navigate the new digital processes effectively, ensuring smooth operations and compliance with EU regulations.