The Automated Export System (AES) is Revenue’s new electronic export system, deployed on 21 March 2023. All export declarations lodged in AES must be fully closed out within 150 days. Where the declaration is not closed out after 90 days, an enquiry procedure commences.
It is important that the declarant receives the IE599 (EXPORT NOTIFICATION) after the goods have exited the EU. This is your confirmation that the export is closed. The IE599 is triggered after the carrier lodges the IE590 message (EXIT NOTIFICATION). If you haven’t received the IE599 in a timely manner, Revenue would recommend you contact the carrier. Otherwise after 90 days, an enquiry procedure commences.
How the Enquiry procedure works
This involves Revenue sending an IE582 (REQUEST ON NON-EXITED EXPORT) message to the declarant. The message will be sent 90 days after the acceptance of the export declaration. This will be generated where the export is not closed out, i.e. where Revenue have not received Confirmation of Exit.
When the declarant receives an IE582 message, they must respond with either a Negative (if goods did not depart) or Positive IE583 (INFORMATION ON NON-EXITED EXPORT) message to Revenue . They must also upload the proof of exit via an EX583 (documentary proof could include proof of delivery). This information will be worked on by Revenue’s Control Officers. If deemed acceptable, Customs will close the declaration and issue an IE599 (Confirmation of Exit) to you.
On receipt of the IE582 message, the declarant has 30 days to respond with an IE583, as detailed above.
If Revenue do not receive the Confirmation of Exit at 150 days (this will be 30 days after the declarant receives the IE582 message), the Export is deemed not to have taken place. Therefore, the Declaration will be cancelled.
It is important that declarants who receive an IE582 message take action as outlined above. This will avoid export declarations being incorrectly cancelled.