Export procedure

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The export is the delivery of goods or transfer of software and technology from the domestic market into a third country . The export procedure is one of three customs procedures regulated in the Union Customs Code . Union goods that leave the economic cycle permanently are to be exported. The re-export of non-Union goods from the customs territory of the Union must be distinguished from the export of goods . The export procedure is a customs procedure with the aim of monitoring the movement of goods in third countries.

The procedure shows the interdependence of foreign trade law with other areas of law, such as European customs law . Export restrictions are not shown in the export procedure. It is used to monitor restrictions, e.g. B. of trade policy measures or compliance with and enforcement of foreign trade law.

According to Community customs law, the obligation to submit export declarations electronically has been in effect since July 1, 2009 . In Germany, this is done using the ATLAS (automated tariff and local customs processing system) IT process .

In principle, the exporter must create an export declaration for a consignment value of 1,000 euros or more or a weight of 1,000 kilograms. The so-called two-stage export procedure must be taken into account for consignments worth more than 3,000 euros.

The export procedure is divided into two stages.

Two-step process

The two-stage customs declaration is divided into two procedural stages. The first stage is the opening of the export procedure. This happens at the customs office of export . The customs office for the area in which the exporter is resident and responsible or the place where the goods are loaded / packed is referred to as the customs office of export . The holder of the export procedure is referred to as the exporter. Nowadays registration is done electronically. In Germany, the " ATLAS " IT process is used for this . Any Union resident who has all the necessary documents can register an export procedure. In the first stage the product is registered and placed . First, an electronic export declaration is submitted to the customs office of export. The customs office receives the declaration and carries out a formal check. Then the goods to be exported are presented. It shows the location of the goods to be exported. The customs office checks the export for completeness and admissibility. The goods to be exported can be inspected at any time . If the goods are released from the customs office of export, the declarant receives the export accompanying document (ABD for short) and the goods are transferred to the export procedure. The ABD contains an 18-digit Master Reference Number (short: MRN) and a barcode (bar code ). The customs office of export transmits the electronic data to the customs office of exit.

In the second stage of the export procedure, the goods are presented at the customs office of exit. The goods are presented to the customs office with the accompanying export document. This carries out a risk analysis with the help of the transmitted data record from the customs office of export and the present ABD and the goods. The goods presented are compared with the registered data. If the inspection did not reveal any complaints, the goods are exported from the European Union under the supervision of the customs office of exit. The customs office of exit reports the electronic confirmation of exit to the customs office of export. As soon as this notification has been received by the customs office, the exporter receives an electronic exit note as proof. This concludes the procedure.

One-step process

For goods with a value from 1001 euros to 3000 euros and up to 1000 kg, direct registration can be made at the customs office of exit. The prerequisite is that there are no restrictions or prohibitions.

The export and exit customs offices are identical. The first stage of the two-stage process can therefore be dispensed with.

The process consists of the following steps:

  1. The exporter or declarant is responsible for the electronic advance customs declaration. An MRN is then issued and the goods must be presented at the customs office of exit.
  2. The customs office of exit compares the MRN and may request a customs inspection . It also monitors the physical exit of the goods from the customs territory of the Union .
  3. In this step, the customs office of exit creates an electronic confirmation of exit. 
  4. In the final step, the customs office of exit sends the PDF file with the exit note electronically to the exporter. This concludes the procedure.

The simplified procedure (for small items)

For the commercial export of small consignments up to 1000 euros and up to 1000 kg, verbal or implied notification can be made directly at the customs office of exit. The procedure assumes that the goods are not subject to any bans or restrictions on export.

It is still possible to make a customs declaration in a two-stage process.

literature

  • Thomas Bartel, Manfred Eberhardt, Franz-Josef Hoffer, Richard Kirschner, Christine J. Kuchta, Patrick Wagner, Michael Weckbach (2017): Handbuch Betriebswirtschaft forwarding and logistics services , Manfred Eberhardt (ed.), 2nd edition, Braunschweig: Westermann Group .

Individual evidence

  1. ↑ Customs online - export procedures - export procedures and foreign trade. Retrieved May 21, 2019 .
  2. ↑ Export procedure - IHK Würzburg-Schweinfurt. Retrieved May 21, 2019 .
  3. ↑ Customs online - normal procedure. Retrieved May 21, 2019 .
  4. ↑ Customs online - goods export in a one-step process. Retrieved May 21, 2019 .