Contents
Article 51Use 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.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.