An export declaration (formerly called a "Shippers Export Dclaration" and now called an "IEE") is required by law and administrative regulation for “all exports of physical goods” with certain exceptions. The IEE must be filed electronically and one must be approved in order to file. (Most freight forwarders are approved for filing but an individual can also register. The registration process is not complicated or lengthy. The IEE must be filed before exportation. Much more severe penalties are provided for for misuse of the automated filing system or false or fraudulent statements on the declaration.

Until recently, the failure to fine the export declaration did not generally lead to any penalty. In 2009, however, Customs issued specific guidelines for the assessment of penalties for the failure to file or for the late filing of an IEE. Monetary penalties for an unintentional first time failure to file or a late filing are relatively mild under these guidelines.

However, the failure to file or the late filing brings other penal statutes into play, and those provide for seizure, forfeiture, and/or substantial monetary penalties, as well as additional criminal penalties if there was intent. Several are violated where there is an “exportation or attempted exportation in violation of law” and the failure to file an IEE is just that.

For example, 19 USC Section 1595a(d) imposes sanctions for the attempted export of goods not in violation of its specific prohibitions but in violation of some other law pertaining to exports--such as the failure or late filing of an IEE. 22 USC Section 401 entitled “Illegal Exportation of War Materials,” also generally prohibits exportation “in violation of law.” 15 CFR Section 30.24 sets forth general requirements for exporting carriers with regard to their filing of manifests and IEEs. Customs has cited all these and others when issuing a seizure notice after intercepting a shipment intended for export without the required filing.

Note that the above is a very general summary of certain laws relating to the requirement to file an IEE. It is intended as a general introduction and is not intended of itself to be legal guidance applicable to any specific situation. Note that there may be export prohibitions for shipments to particular countries or outlawing the export of specific articles, special licensing requirements for particular goods, or additional requirements not discussed here.