Welcome! How can we help you?
Office Hours
Monday to Thursday 7 a.m. – 4 p.m. and Friday 7 a.m. – 2 p.m.
Export
What is Export?
According to the definition, export, also referred to as export, is the term for the sale of goods to other countries.
What should be considered?
All goods that you export to a non-EU country must be cleared through customs.
This means if a product is exported from the customs territory of the European Community, the goods must be transferred to the so-called export procedure. The export procedure is a customs procedure with the aim of monitoring the movement of goods between EU and Third National Countries.
Following Values have to be observed?
Goods export in a one-stage process (so-called small consignments up to 1000€ or 1000 KG)
Provided that the value of the consignment does not exceed EUR 1,000 and the goods are not subject to any prohibitions or restrictions or other special formalities on export, or that there is no provision for the granting of export refunds or other amounts or the reimbursement of duties, the consignment may be declared orally directly at the customs office of departure.
If the value of the goods exceeds €1000 or the total weight of 1,000 kg, the export of goods takes effect in the two-stage export procedure
The first stage is the opening of the export procedure at the export customs office. The export customs office is the office in whose jurisdiction the exporter is registered.
In the second stage, the export procedure is terminated at the customs office of exit, the goods are exported from the customs territory of the Community and the exporter can print out the exit declaration for VAT purposes via the ATLAS system.
What if the export procedure is not properly completed in the second stage?
The “exit note” is considered proof of export for VAT purposes. In the case of unfinished export procedures, customs initiates an automated investigation procedure.
In this case, the declarant/exporter is asked to clarify the whereabouts of the goods. If the export operation cannot be clarified either within the administration or by the declarant/exporter, the original export declaration will be declared invalid.
If the declarant/exporter can provide alternative proof, for example import customs clearance documents from the third country or the like, the export customs office will issue a so-called “alternative exit note”. In this case, the “alternative exit note” is considered proof of export for VAT purposes.
If the declarant/exporter cannot provide any alternative proof, the VAT on the goods may also be due retroactively.
Important:
This is tax law. This means that the outbound notes must be properly documented and archived for 10 years in order to present and assign them at the request of the tax auditor!
Do you want to export goods and need an export declaration?
In this case we provide you with the necessary export form with all the information required by customs.
Fill out the form online now. At the end of the form, upload the corresponding commercial invoice(s), press “Request export declaration bindingly” and we will take care of the rest.
If you submit your declaration by 11:00 a.m., you will receive your export declaration by 11:00 a.m. the following day.