01How the procedure works
Allows the customs declaration to be made by entering it into the declarant's electronic records. No per-consignment online declaration required.
The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).
02Typical use cases
High-frequency exporters/importers with large shipment volumes.
Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?
03Requirements and documentation
Requirements: AEO-C, electronic records, regular reporting to customs.
Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.