Customs clearance
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.
Germany
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:
| 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 |