In brief
The export declaration is the customs declaration with which goods are placed under the export procedure to leave the customs territory of the European Union.
Contents
What is Export declaration?
Anyone supplying goods from the EU to a non-EU country must in principle declare them for export to the customs authorities. In Germany this is done electronically via the ATLAS export system. The customs office checks the data, may order a physical examination and then releases the goods for export. On release, an export accompanying document with a unique movement reference number is generated, through which the declaration can be tracked until exit.
The essential data include the exporter and consignee, the exporter's EORI number, description of the goods, customs tariff number, quantity, weight, value of the goods, country of destination and, where applicable, export control licences. Once the goods have left the customs territory of the EU, the customs authorities issue the exit confirmation electronically.
The exit confirmation serves the exporter as proof that the goods have been exported, for example to the tax authorities for VAT purposes. Which procedures and simplifications apply in an individual case should be clarified with the competent customs office; this entry does not constitute legal or tax advice.
In practice: maintenance and procurement
For spare parts that are to be exported, the customs tariff number, origin information and, where applicable, the export control classification should already be requested from the supplier at the time of purchase. If this information is missing, the export declaration will be delayed.
Synonyms and abbreviations: export customs declaration · ATLAS export · export accompanying document (EAD) · EAD · export entry
Frequently asked questions
What is the exit confirmation?
The exit confirmation is the customs authorities' electronic confirmation that the declared goods have left the customs territory of the EU. It is transmitted to the declarant via the customs system and serves as proof of export. Companies therefore retain it as evidence for tax and customs purposes.
What information is needed for an export declaration?
Required information includes details of the exporter and consignee, the EORI number, a commercial description of the goods, the customs tariff number, quantity and weight, the value of the goods, the country of destination and information on origin. If the goods are subject to licensing, the licence details must also be provided.
What is ATLAS export?
ATLAS is the German customs administration's IT system for processing customs declarations electronically. In its export module, export declarations are transmitted and processed and the exit of the goods is confirmed. Companies use approved software or the customs administration's internet portal for this.
What is the export accompanying document?
The export accompanying document is generated once the goods have been released for export and bears the movement reference number of the export declaration. Using this number, the customs office of exit can retrieve the declaration and confirm exit. For the procedure in an individual case, the information provided by the competent customs office is binding.