{"id":3568,"date":"2022-01-11T12:18:01","date_gmt":"2022-01-11T12:18:01","guid":{"rendered":"https:\/\/paezaduanas.com\/?page_id=3568"},"modified":"2026-01-30T09:58:43","modified_gmt":"2026-01-30T08:58:43","slug":"dedouanement-des-exportations","status":"publish","type":"page","link":"https:\/\/paezaduanas.com\/fr\/dedouanement-des-exportations\/","title":{"rendered":"D\u00e9douanement des exportations"},"content":{"rendered":"

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\u00bfQu’est-ce qu’une exportation <\/span>?<\/h2>\n<\/div>\n<\/div>\n
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Une op\u00e9ration d’exportation consiste \u00e0 vendre des biens ou des marchandises \u00e0 un pays situ\u00e9 en dehors du territoire douanier de l’Union europ\u00e9enne, faute de quoi il s’agirait d’une livraison intracommunautaire.<\/p>\n

Toutes les entreprises peuvent exporter, quel que soit leur type (PME, start-up, multinationale, etc.). L’important est d’avoir une vue d’ensemble de l’op\u00e9ration, notamment en ce qui concerne le processus logistique et douanier, et de tenir compte des exigences techniques du march\u00e9 de destination.<\/p>\n

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Qui<\/span> peut exporter ?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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De nos jours, de plus en plus d’entreprises franchissent le pas de l’internationalisation \u00e0 la recherche de nouvelles opportunit\u00e9s pour augmenter leurs ventes. Il est donc essentiel de comprendre le processus d’exportation et tout ce qu’il implique, avec ses obligations et ses risques, afin de le mener \u00e0 bien de mani\u00e8re satisfaisante et avec un maximum de garanties.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n

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Comment s’enregistrer\u00a0<\/span> en tant qu’exportateur ?<\/h2>\n<\/div>\n<\/div>\n
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N\u00e9cessaire pour obtenir un num\u00e9ro EORI, un code requis par les autorit\u00e9s douani\u00e8res pour identifier les entreprises engag\u00e9es dans des activit\u00e9s d’exportation et d’importation.<\/div>\n<\/div>\n

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Demander le num\u00e9ro EORI<\/span><\/p>\n

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Vous pouvez en faire la demande aupr\u00e8s du bureau \u00e9lectronique de l’Agence fiscale. Les entreprises \u00e9trang\u00e8res situ\u00e9es dans l’UE doivent relier leur NIF \u00e0 une EORI espagnole pour pouvoir exercer leurs activit\u00e9s.<\/div>\n<\/div>\n

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Accord pr\u00e9f\u00e9rentiel Libre \u00e9change<\/span><\/p>\n

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Si vous exportez vers un pays avec lequel il existe un accord de libre-\u00e9change pr\u00e9f\u00e9rentiel, vous devez demander le statut d’exportateur agr\u00e9\u00e9 ou le statut d’exportateur enregistr\u00e9 (REX), selon le type d’accord en vigueur.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Quels sont les documents<\/span> \u00e0 pr\u00e9parer pour les autorit\u00e9s douani\u00e8res ?<\/h2>\n<\/div>\n<\/div>\n
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Les documents les plus importants g\u00e9n\u00e9ralement requis pour effectuer une op\u00e9ration d’exportation sont les suivants :<\/p>\n

L’autorisation de d\u00e9douanement.<\/strong> Il s’agit d’accorder \u00e0 l’agent en douane l’autorisation d’effectuer le d\u00e9douanement en votre nom aupr\u00e8s de l’agence fiscale.<\/p>\n

La facture commerciale.<\/strong> Elle doit r\u00e9pondre \u00e0 certaines exigences minimales en termes de contenu et de forme. Il s’agit des \u00e9l\u00e9ments suivants<\/p>\n

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  • Donn\u00e9es fiscales de l’exportateur (nom de la soci\u00e9t\u00e9, num\u00e9ro d’identification fiscale et adresse).<\/li>\n
  • Donn\u00e9es fiscales de l’importateur (nom de la soci\u00e9t\u00e9, num\u00e9ro d’identification fiscale et adresse).<\/li>\n
  • Num\u00e9ro et date d’\u00e9mission de la facture.<\/li>\n
  • Prix unitaire et total des marchandises.<\/li>\n
  • Nombre d’unit\u00e9s des marchandises.<\/li>\n
  • Poids brut et poids net.<\/li>\n
  • Description d\u00e9taill\u00e9e des marchandises.<\/li>\n
  • Origine des marchandises.<\/li>\n
  • Position tarifaire.<\/li>\n
  • Conditions de livraison : INCOTERM\u00ae de la transaction selon INCOTERMS\u00ae 2020.<\/li>\n
  • Conditions de vente : \u00ab\u00a0En consignation\u00a0\u00bb ou \u00ab\u00a0Ferme\u00a0\u00bb.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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    Liste d’emballage.<\/strong><\/p>\n

    Certificats d\u00e9livr\u00e9s par des organismes officiels<\/strong> attestant que le produit est conforme aux r\u00e9glementations obligatoires relatives aux normes de sant\u00e9 et de s\u00e9curit\u00e9, ainsi qu’\u00e0 l’\u00e9tiquetage et \u00e0 l’emballage.<\/p>\n

    Preuve de l’origine<\/strong> pr\u00e9f\u00e9rentielle exig\u00e9e par le pays importateur afin d’accr\u00e9diter l’origine des marchandises. Le type de document demand\u00e9 d\u00e9pend de l’accord pr\u00e9f\u00e9rentiel appliqu\u00e9 entre l’UE et le pays de destination.<\/p>\n

    Autres documents et d\u00e9clarations.<\/strong> En fonction de l’origine et de la nature du produit, l’exportateur doit \u00eatre en mesure de fournir tout type de document exig\u00e9 par les autorit\u00e9s douani\u00e8res.<\/p>\n

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    \u00bfQuelles sont les \u00e9tapes <\/span>d’un d\u00e9douanement \u00e0 l’exportation ?<\/h2>\n<\/div>\n<\/div>\n
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    <\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    <\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.21.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.21.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.5″ _module_preset=\u00a0\u00bba85eb668-b2e6-433f-bec7-1649018dae08″ text_font=\u00a0\u00bbDM Sans||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb17px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bbPrompt|700|||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb header_font_size=\u00a0\u00bb54px\u00a0\u00bb header_line_height=\u00a0\u00bb1.1em\u00a0\u00bb custom_margin=\u00a0\u00bb-21px||-26px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||25px|||\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ header_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]<\/p>\n

    Une fois que la partie int\u00e9ress\u00e9e a d\u00e9cid\u00e9 de r\u00e9aliser l’op\u00e9ration d’exportation, elle doit contacter son agent en douane, qui la conseillera et l’informera de tous les d\u00e9tails \u00e0 prendre en compte pour r\u00e9aliser la transaction.<\/p>\n

    Lorsque le commissionnaire en douane est en possession de toute la documentation et que la marchandise se trouve dans une zone douani\u00e8re, il entame toutes les proc\u00e9dures relatives aux \u00e9ventuelles inspections para-douani\u00e8res si l’op\u00e9ration elle-m\u00eame l’exige.<\/p>\n

    Les inspections para-douani\u00e8res sont effectu\u00e9es par les services de la sant\u00e9 ext\u00e9rieure, de la sant\u00e9 animale, de la sant\u00e9 v\u00e9g\u00e9tale (FITO) et du contr\u00f4le de la qualit\u00e9 (SOIVRE). Ces inspections sont effectu\u00e9es aux postes de contr\u00f4le frontaliers (PCF) par des organismes ind\u00e9pendants de l’Agence fiscale.<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_3,1_3,1_3″ make_equal=\u00a0\u00bbon\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_3″ _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb30px|30px|30px|30px|true|true\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px|30px|30px|30px|true|true\u00a0\u00bb custom_padding_phone=\u00a0\u00bb20px|20px|20px|20px|true|true\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_radii=\u00a0\u00bbon|20px|20px|20px|20px\u00a0\u00bb border_width_all=\u00a0\u00bb3px\u00a0\u00bb border_color_all=\u00a0\u00bb#00d87b\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_icon font_icon=\u00a0\u00bb||fa||900″ icon_width=\u00a0\u00bb53px\u00a0\u00bb _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_icon][et_pb_text _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bbdf95ae94-87ff-4943-b9aa-ebd35bb2ec98″ header_3_font=\u00a0\u00bbPrompt|700|||||||\u00a0\u00bb header_3_text_color=\u00a0\u00bb#00d87b\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

    Vert<\/h3>\n

    [\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bb2cfb74cb-dc91-4af3-a146-1fec7c0dfada\u00a0\u00bb text_font=\u00a0\u00bbDM Sans||||||||\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

    Les marchandises sont autoris\u00e9es \u00e0 quitter le territoire douanier de l’Union europ\u00e9enne.<\/p>\n

    [\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3″ _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb30px|30px|30px|30px|true|true\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px|30px|30px|30px|true|true\u00a0\u00bb custom_padding_phone=\u00a0\u00bb20px|20px|20px|20px|true|true\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_radii=\u00a0\u00bbon|20px|20px|20px|20px\u00a0\u00bb border_width_all=\u00a0\u00bb3px\u00a0\u00bb border_color_all=\u00a0\u00bb#dcb361″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_icon font_icon=\u00a0\u00bb||fa||900″ icon_color=\u00a0\u00bb#dcb361″ icon_width=\u00a0\u00bb53px\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_icon][et_pb_text _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bbdf95ae94-87ff-4943-b9aa-ebd35bb2ec98″ header_3_font=\u00a0\u00bbPrompt|700|||||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_3_text_color=\u00a0\u00bb#dcb361″ custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

    Orange<\/h3>\n

    [\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bb2cfb74cb-dc91-4af3-a146-1fec7c0dfada\u00a0\u00bb text_font=\u00a0\u00bbDM Sans||||||||\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

    Contr\u00f4le documentaire avant d’autoriser la sortie de marchandises du territoire de l’UE.<\/p>\n

    [\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3″ _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb30px|30px|30px|30px|true|true\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px|30px|30px|30px|true|true\u00a0\u00bb custom_padding_phone=\u00a0\u00bb20px|20px|20px|20px|true|true\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_radii=\u00a0\u00bbon|20px|20px|20px|20px\u00a0\u00bb border_width_all=\u00a0\u00bb3px\u00a0\u00bb border_color_all=\u00a0\u00bb#db6b86″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_icon font_icon=\u00a0\u00bb||fa||900″ icon_color=\u00a0\u00bb#db6b86″ icon_width=\u00a0\u00bb53px\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_icon][et_pb_text _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bbdf95ae94-87ff-4943-b9aa-ebd35bb2ec98″ text_text_color=\u00a0\u00bb#db6b86″ header_3_font=\u00a0\u00bbPrompt|700|||||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_3_text_color=\u00a0\u00bb#db6b86″ custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

    Rouge<\/h3>\n

    [\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bb2cfb74cb-dc91-4af3-a146-1fec7c0dfada\u00a0\u00bb text_font=\u00a0\u00bbDM Sans||||||||\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

    Contr\u00f4le documentaire et physique avant d’autoriser la sortie des marchandises de l’UE.<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbCall to Action\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_stops=\u00a0\u00bb#ffffff 0%|rgba(255,255,255,0) 25%|rgba(255,255,255,0) 75%|#ffffff 100%\u00a0\u00bb background_color_gradient_overlays_image=\u00a0\u00bbon\u00a0\u00bb background_image=\u00a0\u00bbhttps:\/\/paezaduanas.com\/wp-content\/uploads\/2022\/10\/prueba-3.png\u00a0\u00bb background_position=\u00a0\u00bbcenter_left\u00a0\u00bb background_horizontal_offset=\u00a0\u00bb-32vw\u00a0\u00bb custom_padding=\u00a0\u00bb51px||118px|||\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb collapsed=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.21.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.21.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bba85eb668-b2e6-433f-bec7-1649018dae08″ header_2_font=\u00a0\u00bbPrompt|700|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#1d3275″ header_2_font_size=\u00a0\u00bb50px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.3em\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb32px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb24px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

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    Qui doit d\u00e9poser la d\u00e9claration<\/span> en douane ?<\/h2>\n<\/div>\n<\/div>\n
    \n
    <\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    <\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    La personne concern\u00e9e peut d\u00e9poser elle-m\u00eame la d\u00e9claration en douane par le biais de l’auto-d\u00e9douanement. Toutefois, c’est g\u00e9n\u00e9ralement un repr\u00e9sentant en douane qui agit au nom de la personne concern\u00e9e.<\/p>\n

    Il est n\u00e9cessaire de souligner que toute erreur dans la pr\u00e9sentation de la documentation peut entra\u00eener des sanctions, tant administratives que financi\u00e8res, de la part de l’AEAT.<\/p>\n

    A cela s’ajoutent les complications qui peuvent survenir lors de la d\u00e9livrance de certains certificats (sanitaires, phytosanitaires ou de conformit\u00e9) en raison d’une m\u00e9connaissance de la r\u00e9glementation, ce qui peut entra\u00eener le blocage, voire le rejet des marchandises par le bureau de douane de destination.<\/p>\n

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    D\u00e9douanement de <\/span>exportations<\/span>