Export procedure

Standard export procedure: customs declaration at the inland office, exit confirmation at the EU external border.

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).

Every export of Union goods to third countries; VAT exemption upon proof of exit.

Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?

Requirements: ATLAS/AES declaration, MRN, exit confirmation, export licence if applicable (dual-use, sanctions).

Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.