ATLAS Export AES 3.0: What Changes for Exporters

By Rafael Paulo Krüger · Customs Expert & CEO

AES 3.0 brings new mandatory fields, and since March 2026 the free IAA-Plus runs only through the Zoll-Portal. What exporters must do now.

A machinery manufacturer near Cologne had filed its own export declarations for years — through the customs authority’s free Internet Export Declaration Plus (IAA-Plus). In spring 2026 it suddenly hit a closed door: the previous access to IAA-Plus had been switched off, the application now ran solely through the new Zoll-Portal, and without the right ELSTER certificate there was no way in. The truck was waiting, the declaration was stuck. Situations like this have become common since the move to ATLAS export release AES 3.0. We explain what changed and what you need to watch out for now.

What is AES 3.0?

ATLAS is the German customs administration’s electronic clearance system (Automated Tariff and Local Customs Processing System). For exports it implements the European AES standard (Automated Export System). With release AES 3.0, the German export procedure was aligned with the requirements of the Union Customs Code (UCC).

This is no longer a future concern. The mandatory migration to AES 3.0 was completed back in late 2023 — the new data requirements have applied to every export declaration since. A second wave followed in 2025 and 2026: the move of all access into the central Zoll-Portal (customs portal). Both changes mainly affect companies that have so far filed their own export declarations.

New mandatory data in the export declaration

AES 3.0 expanded the data model of the export declaration. Several items that used to be optional, or not captured at all, are now mandatory fields:

• Carrier: Since AES 3.0 the carrier (haulier) is mandatory — identified by EORI or TCUI number. If it is not yet known at the time of filing, enter the presumed carrier or default to yourself as the declarant.
• Means of transport and registration: For both domestic and cross-border transport, state the mode of transport, and for road transport the registration plate as well. If the data is not yet fixed, a presumed entry is allowed here too.
• Country of origin of the goods: The country of origin (non-preferential origin) is now mandatory for every line item. This is not the preferential origin for duty advantages, but a separate entry.
• Distinction between exporters: AES 3.0 separates the customs-law exporter from the foreign-trade-law exporter into two distinct fields.

On top of this, the structure of the MRN (Master Reference Number), which uniquely identifies each declaration, was also adjusted as part of AES 3.0. For what the MRN is and why you need it, see our article Applying for an MRN number.

In practice this means an export declaration now requires more — and more precise — data than it did a few years ago. Anyone filing it themselves has to populate these fields correctly; missing or incorrect mandatory data leads to the declaration being rejected.

Smart Zoll tip: These are exactly the mandatory fields we check every day — with certified ATLAS software. You enter the shipment details yourself online; our customs experts watch the carrier data, the origin details and the right codings, so your declaration doesn’t fail over a single detail.

The move to the Zoll-Portal — IAA-Plus only with a portal login

The second major change is organisational. Smaller exporters long filed their declarations for free through the browser-based Internet Export Declaration Plus (IAA-Plus) — without their own software. Since 17 March 2026 it can only be used after logging in to the central Zoll-Portal; the former standalone access has been switched off. The application itself is unchanged, and master data and messages were carried over. The final technical AES migration step had already taken place on 14 December 2025.

The login has become considerably more demanding:

• You need an ELSTER certificate or a qualified eIDAS signature card.
• The certificate must be issued precisely to the legal entity behind the company’s EORI number.
• Only one business account is permitted per EORI number. Companies with multiple locations must consolidate their declarations through a single central account.

Anyone without a portal account and a matching certificate can no longer file themselves as of the cut-off date. Setting it up takes time and should be done well before the next shipment. If you do not yet have an EORI number, it is best to sort out that prerequisite at the same time.

Smart Zoll tip: No ELSTER certificate, no portal account, no certificate management — we hold the ATLAS access and transmit your declaration. You create it yourself online; the transmission runs through us — and anyone on your team can file with us using the relevant EORI number.

What this means for you as an exporter

Together, both waves noticeably raise the effort of self-filing: more mandatory fields, an adjusted data structure and a new, certificate-bound portal login. For companies that export only occasionally, the effort of setting all this up and maintaining it is often out of proportion to the number of declarations.

This is exactly where a customs agency comes in. We hold the ATLAS access and the certified software. You create the export declaration yourself in our online form — including the new mandatory data — and we check it and file it in the ATLAS system. You need no ELSTER certificate of your own, no portal account, and you never have to deal with AES 3.0 data fields. For how the process works in detail and what data we need, see our page on the export declaration & ABD.

Correct mandatory data depends on the commodity codes being right — a wrong classification runs through the entire declaration. For how to find the correct commodity code, see our article Understanding customs tariff codes.

Quick checklist for self-filers

If you want to keep filing yourself, you need:

• a portal account in the Zoll-Portal (one account per EORI number)
• an ELSTER certificate, issued to the legal entity behind your EORI number
• a valid EORI number
• a firm grip on the new mandatory fields: carrier, means of transport + registration, country of origin, separate exporter entries

Smart Zoll tip: Or make it easy on yourself — you create the customs declaration with us online, we know the mandatory fields, check your entries and deliver your ABD digitally. Fast, checked, without delay.

Conclusion

AES 3.0 changed the export declaration in two steps: in substance, through new mandatory fields (carrier, means of transport, country of origin, separate exporter entries), and organisationally, through the move of IAA-Plus into the Zoll-Portal on 17 March 2026. Anyone filing themselves has to master both — the data model and the portal access. Anyone who would rather not carry that effort outsources the declaration and still ships without delay.

That is exactly what our customs software is for: you enter the export declaration in the browser, without your own ATLAS access and without certificate management.

Would you like to handle your exports without portal hurdles and certificate management? On our export declaration page you can see how you create the declaration with us online yourself — reviewed by customs experts and delivered digitally.

Sources

• ATLAS-Info 0923/2026: New service “Internet-Ausfuhranmeldung-Plus (IAA-Plus)” in the Zoll-Portal (German) – ITZBund, dated 5 March 2026