Export declaration

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An export declaration must at every export of goods to a country outside the EU will be delivered when the invoice value is 1000 euros or more or kg weight 1000 or more. This export document serves, on the one hand, to control export regulations and, on the other, to statistically record the flow of goods.

Customs law

For shipments up to 1000 euros and 1000 kg, it is sufficient to present the commercial invoice (s) at the customs office of exit (e.g. airport, seaport or border customs office) at the external border of the EU (verbal notification). According to § 2 (4) AWG , an export consignment is defined as the quantity of goods that an exporter simultaneously exports via the same customs office of exit to the same country of destination. This means that all shipments, provided they are sent to the same country of destination on the same day, must be grouped together.

From a shipment value of over 1000 euros (and / or 1000 kg), you are obliged to submit a formal export declaration to customs. If the value exceeds 3,000 euros, the export declaration must be processed in advance in the so-called two-stage export procedure by the locally responsible internal customs office (export customs office).

Every product must be declared upon export. In addition, in the formal export declaration, each article must be grouped according to the electronic customs tariff (EZT) according to goods numbers (so-called customs tariff numbers ). This mainly serves to ensure that only goods are exported that do not violate export regulations such as the Foreign Trade Act. Information about the exporter, the recipient of the goods and the circumstances of the transport must also be provided.

Statistical collection

Just as in EU traffic (see Intrastat ), the export declaration is also used for registration at the Federal Statistical Office in Wiesbaden.

Issuance of the export declaration

There are different ways to create this document. Since July 1, 2009, export declarations have had to be submitted electronically throughout the EU. The system is called "Automated Export System" (AES) in the EU. However, the individual member states have assigned their own names, such as B. ATLAS export in Germany. The submission of export declarations on the so-called single document no longer applies with the mandatory submission via AES.

In commercial traffic there are different options for submitting the export declaration, depending on the number of export shipments:

  1. via the internet export declaration (IAA-Plus) provided by the German customs administration (requires ELSTER certificate), or
  2. using certified software for direct connection to the customs system , or
  3. the commissioning of a commercial customs agent , who takes over the entire document processing.

The registration must be sent to the competent customs office of export and in the normal process the goods there in connection made be. After the inspection, the goods are handed over there and an export accompanying document (ABD) is issued. This must accompany the goods to the customs office of exit at the external EU border. The customs office of exit then confirms the exit of the goods from the customs territory of the Community, thus completing the procedure. As evidence for the purpose of the VAT refund , the exporter can have an exit note made out at the customs office of export. The export declaration can also be sent directly to the customs office of exit for shipments of goods under EUR 3000. However, this is only possible with the corresponding export software of the EU member state in which the customs office of exit is located.

Relief

In the case of regular exports, an application can also be made to obtain an exemption from the obligation to present as an "authorized exporter". This means that the responsible export customs office issues the export declaration electronically and the exporter can print out the ABD himself. In the electronic process, the signatures and official seals are not required.

The application for authorization from the authorized exporter must be submitted to the locally competent main customs office.

Individual evidence

  1. zoll.de: clearance ( Memento of 21 October 2010 at the Internet Archive ) , access 30 April 2011

Web links