Customs clearance

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The customs clearance is the customs or tax treatment of goods.

The so-called customs clearance describes, for example, the release of the goods for free circulation under customs and tax law. A prior customs declaration is a prerequisite for customs clearance . This does not necessarily have to be in writing. Verbal registrations or a registration through an implied act (green exit at the airport) also count as clearance or registration.


In Germany, different types of documents are created in the ATLAS IT system for every type of cancellation and registration. These IDs range from AT / A - AT / Z.

Each number has the following structure: Using the example of the ATB no. AT / B / 15/123456/02/2007/3302 (The registration number ATLAS consists of 21 characters in 7 fields, each separated by a slash).

  • ATL @ S identifier: AT / B
  • Number combination for identification: 15
  • Serial number: 123456
  • Month: 02 (February)
  • Year: 2007
  • Processing customs office: 3302 (Frankfurt / Main Airport Freight)

Document types

The following document types are used:

Document types
ATLAS identifier Identification number Document type
AT / A 00 Document type for individual customs clearance that has not yet been finally registered (customs declaration before presentation)
AT / B 15th Document type for the previous papers; it is used in the summary declaration
AT / C 40 Document type for customs clearance of an EZA (individual customs declaration); is required for customs clearance in order to outsource the goods.
AT / D 40 Document type for customs clearance of a VZA (simplified customs declaration)
AT / E 40 Notice of customs clearance
AT / F 40 Supplementary customs declaration
AT / G 40 Supplementary customs declaration for "from the customs warehouse "
AT / H 71 Inventory records - bonded warehouse
AT / I 40 Document type for EZA created via the Internet
AT / J 40 Termination portion - bonded warehouse
AT / K 40 Oral customs declaration
AT / M 40 Document type for a manual summary declaration
AT / N 40 Local letter procedure with exemption from presentation
AT / O 31 Document type for the re-export of a previously summarized goods
AT / P 51 Document type for the inward processing of goods
AT / Q 40 Termination share - AV / UV
AT / R 91 Document type for the conversion of a commodity
AT / S 00 NEE process
AT / T 71 Document type for the transfer of goods to the customs warehouse
AT / V 40 Manually completed VZA / AZ positions
AT / Z 71 Bulk completion message; it is used in the "ZL" application

See also