Automated Export System (AES): Full Guide
Irish Revenue has confirmed the new go live date for the introduction of the new national export system, the Automated Export System (AES), which will be operational from 21 March 2023. This system will process export declarations and exit summary declarations for all goods moving directly and indirectly to countries outside the European Union (EU). AES will replace the Automated Entry Processing (AEP) and eManifest system. There will be a two-month migration window for trade to move from AEP and eManifest to AES, and from 22 May 2023, it will not be possible to lodge declarations in the AEP or eManifest systems.
Impact on Trade
The Automated Export System (AES) will bring significant changes to the process of exporting European Union (EU) goods to non-EU countries if you previously used the Automated Entry Processing (AEP) for your export declarations. The new system will require a new data set for the export declaration, which includes some new data elements as specified under the Union Customs Code. AES will also allow the lodging of export declarations up to 30 days before presenting the goods to Customs, and a presentation notification (C2) will be required when the goods are ready to export. Additionally, a re-export notification (A3) will be necessary for goods in temporary storage that are re-exported without being declared for another customs procedure. The process flow to confirm the exit of goods from the EU will also change, and new messages will need to be submitted.
New Process Flow to Confirm Exit from EU
The Automated Export System (AES) will introduce new messages for goods exported from the European Union (EU). These include the ‘Arrival at exit’ message lodged at the office of exit of the goods from the EU, and the ‘Exit notification’ message lodged after the goods have left the EU. The Master Reference Number (MRN) of the export declaration must be included in these messages. Revenue will provide the Export Release Verification Service (ERVS) to allow carriers to check the status of the declaration when goods arrive at the airport or port. Ferry operators will use the Pre-Boarding Notification (PBN) to fulfil the ‘Arrival at exit’ and ‘Exit notification’ message requirements. Revenue will re-use data in the PBN and National Intelligence Management System (NIMS) manifest to fulfil the ‘Exit notification’ message requirement.
Consignments of Low Value
An export declaration is not required for commercial goods valued at less than €1,000 and weighing less than 1,000kg. Also, no export declaration is required for goods in a postal consignment valued at €1,000 or less, and goods in an express consignment valued at €1,000 or less if the required data is available to Revenue. However, goods that are subject to prohibitions and restrictions or are being returned for a duty refund are not exempted from an export declaration.
Conclusion
The implementation of the Automated Export System (AES) in Ireland on 21 March 2023 will streamline the process of exporting goods from the European Union (EU) to non-EU countries. The new system will replace the Automated Entry Processing (AEP) and eManifest system and require a new data set for the export declaration, which includes some new data elements specified under the Union Customs Code (UCC). The AES will also introduce a new process flow to confirm the exit of goods from the EU, with new messages required for goods exported from the EU. However, there are exemptions for commercial goods valued at less than €1,000 and weighing less than 1,000kg, and for goods in a postal or express consignment valued at €1,000 or less. The AES is expected to bring greater efficiency and accuracy to the export process in Ireland, benefiting both traders and the Irish Revenue.
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