As a customs broker, what date should I use as the 'date of export' when a proof of export covers multiple invoices grouped together, and how far back can those invoices go?

Plain-English summary

A customs broker wrote to the Texas Comptroller's Tax Policy Division asking how to handle "invoice grouping" on a proof of export — specifically, what date should be listed as the date of export when a single proof of export covers several separate invoices/purchases.

The Comptroller (Wade Anderson, Assistant Director, Tax Administration) explained the rules as follows:

• A proof of export may cover multiple purchases from multiple vendors, as long as those purchases were made within a 30-day period before the goods are certified as exported.
• A proof of export may not cover purchases made more than 30 days before that 30-day window, and it may not include an item that was already exported and covered by a separate, earlier proof of export.
• The correct date of export to list is the date the goods are actually certified as exported — not any of the underlying invoice dates.

The letter walks through a worked example: a customer brings four invoices to the broker on May 8 — a sofa (4-1-95), a chair (4-12-95), a lamp (4-28-95, but already previously exported under its own proof of export), and a table (5-5-95). The broker may issue one combined proof of export for the chair and the table, because both were purchased within the 30 days before May 8. The sofa cannot be included because it was purchased more than 30 days before May 8. The lamp cannot be included because it was already exported and covered separately. The proof of export would be dated May 8, 1995 — the date of actual export — even though the invoices span two months; what matters is that each included item was purchased within the last 30 days.

The letter also separately addressed a second scenario the broker raised: a department store sold an item at 2:00 p.m. and issued a refund at 2:20 p.m. based on a proof of export dated 2:10 p.m. The Comptroller agreed this was unacceptable — a proof of export can only be issued once the customs broker can actually certify that the item has left the state, and there was no way the item could have left Texas before the broker certified that fact at 2:10 for an item sold at 2:00. Certifying export before it could possibly have occurred violates the Comptroller's rules and the statute, and puts the broker's permit at risk of suspension. The Comptroller noted enforcement staff in McAllen had been advised regarding the in-house representatives involved.

What this means for you

Customs brokers

You can combine multiple invoices from multiple vendors onto a single proof of export, but only items purchased within the 30 days immediately before the certified export date qualify. Anything purchased earlier than that 30-day window must be excluded, and you cannot re-certify an item that was already covered by a prior, separate proof of export. Date the proof of export with the actual date of export — the date you certify the goods left Texas — regardless of how far back the underlying invoices go.

Retailers relying on proof of export for refunds

Don't process a tax refund based on a proof of export unless the certified export date logically could have already occurred — for example, a proof of export timestamped only minutes after the sale, for an item that could not physically have left the state by then, will not support a refund and exposes the certifying broker to permit-suspension risk.

Accountants and tax professionals

When reviewing a client's export documentation for a sales tax refund or exemption claim, check both (1) that every underlying purchase invoice on a combined proof of export falls within the 30 days before the listed export date, and (2) that no item appears on more than one proof of export.

Common questions

Q: Can one proof of export cover purchases from more than one vendor?
A: Yes. Under the Comptroller's rules, a proof of export may cover multiple purchases from multiple vendors, as long as all of those purchases were made within the 30-day period before the goods are certified as exported.

Q: What date should be listed as the "date of export" on a proof of export covering several invoices?
A: The date the goods are actually certified as being exported — not any of the individual invoice dates, even if the invoices span a longer period.

Q: Can an item that was purchased more than 30 days before the export date be included?
A: No. Any sale made before the applicable 30-day period may not be certified as exported under that proof of export.

Q: Can the same item be covered by two different proofs of export?
A: No. A proof of export may not cover an item that was previously exported and already certified under a separate proof of export.

Q: Can a proof of export be certified before the item has actually left the state?
A: No. A proof of export may only be issued once the customs broker can certify that the item has actually left Texas. Certifying export before that could possibly have happened violates the Comptroller's rules and the statute and puts the broker's permit at risk of suspension.

Citations and references

No specific statutes or regulations are cited by section number in this letter; it discusses the Comptroller's rules governing proof of export generally.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9505099L

Original ruling text

May 8, 1995

Dear ** :

First, let me apologize for not responding to your letter
of April 3,
1995. Upon receiving your letter, I referred it to our
enforcement
section, expecting them to prepare a response to your
question.
Unfortunately, I did not make it clear that I expected
them to answer
your letter, and so they did not answer it thinking that
I would do so.
I appreciate your bringing this to our office's
attention.

Your question was as follows:

What should be the correct date of export in the case of
invoice
grouping? Should it be the last invoice or the first, or
each one of
them, or should it be "various", which may be clear but
uncertainly
appears more applicable since it would cover all of the
invoices?

Under our rules, proof of export may cover multiple
purchases from
multiple vendors made during a thirty day period. It may
not cover
multiple exports. Any sales made before the thirty day
period may not
be certified as being exported under a proof of export.
The correct date
of export is the date the goods are certified as being
exported.

As an example, a customer comes to you on May 8 with the
following
invoices:

4-1-95 sofa
4-12-95 chair
4-28-95 lamp (previously exported)
5-5-95 table

You may provide the customer a proof of export for the
chair and the
table because they were purchased in the last 30 days.
You may not
include the sofa because it was purchased over 30 days
before the
customer came to you. And, you may not include the lamp
because it was
previously exported and required a separate proof of
export at that
time. You would date the proof of export May 8, 1995,
being the date the
items were exported from Texas. The fact that two months
are
involved is immaterial. The important thing is that the
items were
purchased within the last 30 days.

Regarding your example on page 2 of the department store
that sold the
item at 2:00 P.M. and made a refund at 2:20 P.M. based on
a proof of
export issued at 2:10, I agree with your assessment that
this is
unacceptable. A proof of export may only be issued when
the customs
broker can certify that the item has left the state. In
the example you
have given, I do not see how the item could have left the
state before
the broker certified the fact. Therefore, the customs
broker would be
violating our rules and the statute in certifying items
had left the
state before they could possibly have done so, and the
broker's permit
would be at risk of suspension.

I have advised our enforcement office in McAllen
concerning the in-house
representatives in the *.

Thank you for your letter. Once again, my apologies for
not responding
promptly.

Sincerely,
Wade Anderson
Assistant Director, Tax Administration