What is an Alternative Proof?
An alternative proof is a document that can be presented if there is no official proof of termination. The alternative proof may be submitted to the customs office of export at the earliest 70 days after release for export, for the subsequent completion of the export operation. These can thus create a so-called “alternative output note”. Since this is considered as an alternative proof for VAT purposes, the customs office of export may, in particular, recognise as alternative proof freight forwarding certificates, bills of lading and import clearance certificates from the third country.
The legislation provides for the following four types of documents, which the competent authorities of the country of departure can accept as alternative proof.
- a certificate endorsed by the customs authorities of the Member State of destination or of the latter indicating the identification of the goods and showing that the goods have been presented at the office of destination or have been delivered to an Authorised Consignee.
- a document or document certified by the customs authority of a Member State certifying that the goods have physically left the customs territory of the Union.
- a customs document issued in a third country on the entry into a customs procedure or the use of the goods.
- a document issued in a third country and endorsed by the customs authorities of that country, certifying that the products are in free circulation in the third country concerned.