Step-by-Step Guide to Filing an Export Declaration
Filing an export declaration correctly is essential to ensure smooth customs clearance and compliance with EU regulations. Here’s a step-by-step guide to help businesses navigate the process efficiently.
Step 1: Gather the Required Information
Before submitting an export declaration, ensure you have the following details ready:
✔️ Exporter Information – Name, address, and EORI number (Economic Operators Registration and Identification).
✔️ Consignee Details – Name and address of the recipient in the destination country.
✔️ Description of Goods – Product type, HS code, weight, and quantity.
✔️ Value of Goods – Accurate invoice value and currency.
✔️ Customs Procedure Code (CPC) – The code indicating the purpose of export.
✔️ Means of Transport – Details of how the goods will be shipped (air, sea, road, or rail).
Step 2: Choose the Right Customs System
Export declarations must be submitted electronically using the relevant national customs system.
- Germany: ATLAS (Automated Tariff and Local Customs Clearance System)
- EU-wide: AES (Automated Export System)
- Other Countries: Use the respective customs IT system of your country.
📌 Tip: In case of technical issues, paper-based submissions may be accepted under exceptional circumstances.
Step 3: Submit the Export Declaration
Log into the customs system and enter the required details. Double-check the accuracy of the information to avoid delays.
🕒 Submission Deadlines:
- Air Transport: At least 30 minutes before departure.
- Maritime Transport (Container Freight): At least 24 hours before loading.
Step 4: Customs Verification & Risk Analysis
Once submitted, the export declaration undergoes verification through AES and the Export Control System (ECS).
🔍 What Happens Next?
- The system checks for data accuracy and completeness.
- Customs authorities conduct a risk assessment to detect potential security threats.
- If needed, customs may request additional documents or inspect the goods.
📌 Note: If no issues arise, the customs office issues a Release for Export message, allowing the goods to leave the EU.
Step 5: Present Goods at the Border (Exit Customs Office)
Before leaving the EU, goods must be presented at the exit customs office, where customs officials verify the declaration.
✔️ If all documents are in order, customs confirms the final release of goods for export.
❌ If there are discrepancies, customs may hold the shipment for further inspection.
Step 6: Receive Export Accompanying Document (EAD)
Once approved, exporters receive an Export Accompanying Document (EAD) with a unique Movement Reference Number (MRN). This document must be presented at the border to complete the export process.
🚛 For Transporters:
The EAD must travel with the goods to ensure smooth clearance at the border customs office.
Step 7: Goods Exit the EU & Export is Completed
Once goods officially leave the EU customs territory, the process is complete. The exporter receives an Exit Confirmation (IE599 message), serving as proof that the goods were successfully exported.
📌 Why is this important?
- Essential for VAT exemption on exports.
- Acts as official proof for customs and tax compliance.
Common Mistakes to Avoid
❌ Submitting incomplete or incorrect information.
❌ Missing export declaration deadlines.
❌ Not presenting goods at the exit customs office.
❌ Forgetting to collect the Export Accompanying Document (EAD).
Final Thoughts
Filing an export declaration correctly ensures smooth shipping, compliance with EU regulations, and faster customs clearance. By following these steps and using customs IT systems like AES and ATLAS, businesses can avoid delays and streamline the export process.
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