The export declaration
Definition and function

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      What is an export declaration?

      When exporting goods from the EU, a formal export declaration must be submitted. The export declaration is therefore, in short, an application for an export refund. The export declaration serves not only to control the export regulations, but also to statistically record the flow of goods.


      When do I have to submit an export declaration?

      The export document must be submitted from an invoice value of € 1,000 or a weight of 1,000 kg. In addition, the customs office of export must be informed of the export at least 24 hours before the start of loading and have all the necessary documents.

      For shipments with a value of less than €1000 or 1000 kg, it is sufficient to present the commercial invoice. This must be presented at the customs office of exit (port, airport, etc.).

      How can I submit an export declaration?

      It is important to know that since July 1, 2009 the exporter is obliged to submit the export document in electronic form. Only the so-called ATLAS procedure is accepted for conversion to electronic data. The export declaration is accepted if the examination of the export regulations does not lead to any objections and all required documents are available.

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      What is needed for an export declaration?

      • Invoice with customs tariff number/goods value
      • Packing list with net/gross weight and package count
      • EORI number (formerly customs number) from the shipper/exporter. If the shipper does not yet have an EORI no. he/she can apply for it using application form no. 0870 on the website under “Forms”.
      • Commercial invoice and packing list, which includes the following items
      • Address of the exporter, buyer and consignee (if not identical)
      • Product description with customs tariff number
      • Number of packages (cardboard boxes, pallets, etc.)
      • Weight
      • Franking (EXW/DAP/DDP etc.)
      • Country of origin of the goods

      Furthermore, the following documents and information are required:

      • Signed customs power of attorney
      • Storage location of the goods for possible customs inspection

      The ATLAS procedure

      The term atlas is found, for example, in cartography. However, in logistics and customs procedures or export declarations, the term stands for “Automatisiertes Tarif- und Lokales Zoll-Abwicklungs-System” (automated tariff and local customs clearance system). In short, ATLAS is a customs software for the automation of customs clearance. For example, the software replaces a document such as the export declaration with electronic messages. This allows the data to be transferred to other EU member states. Communication within the EU is thus largely electronic.

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