Export Declaration, Step by Step
From order to Export Accompanying Document: what you need and when, what data ATLAS expects, and where things tend to go wrong.
An export declaration is not rocket science — but it has more moving parts than most exporters expect the first time around. Anyone who has ever arrived at the customs office of exit without an MRN knows: the problem almost always lies not in the last step, but in the first. This guide explains what needs to be done and when, what data the ATLAS system (Automatisiertes Tarif- und Lokales Zoll-Abwicklungs-System — Germany’s automated customs processing platform) expects, and where experience shows that most problems arise.
Step 1: Gather the data
Before anything is entered into any system, all relevant information must be complete and to hand. That sounds obvious, but in practice it is frequently the bottleneck.
What you need:
- EORI number of the exporter: Without a valid EORI, the system will not accept any declaration. If your company does not yet have an EORI, read our guide: Applying for an EORI Number.
- Full consignee details: Name and address of the buyer in the third country.
- Goods information: Goods description, statistical commodity code (HS code), value, and quantity.
- Commercial invoice: Value of goods in the invoiced currency, quantities, net weight per line item.
- Incoterm and place of delivery: The delivery terms determine, among other things, who bears costs up to which point — relevant for the customs value.
- Packages and gross weight: Number of packages, type of packaging (pallet, carton, container), gross weight in kg.
- Mode of transport and office of departure: Sea freight from Hamburg, air freight from Frankfurt, road freight via Aachen — this determines the competent office of departure.
Anyone who does not have this data to hand before starting the declaration will lose time at critical moments.
Step 2: Determine the HS code
The HS code — known in Germany as the Warennummer (commodity number) — is the centrepiece of the export declaration. It consists of at least eight digits (the EU’s Combined Nomenclature) and determines which duty rates, trade measures, and licensing requirements apply to your goods.
An incorrect HS code can have serious consequences: queries from the customs authority, delays in clearance, and — in the worst case — a fine for incorrect declarations. Anyone who exports the same goods on a regular basis should establish the correct commodity number once and for all — and document it.
The EZT-Online portal of the German customs authorities at auskunft.ezt-online.de is a useful resource for identifying the right number. A more detailed explanation of how the system is structured can be found in our article: Understanding Customs Tariff Codes.
If you are uncertain about a commodity number, it is advisable to apply in advance for a Binding Tariff Information (BTI) from the Generalzolldirektion.
Step 3: Enter the export declaration in ATLAS
With all data and the correct HS code to hand, the actual declaration is entered. This is done either via a company’s own ATLAS participant number (for companies with a direct customs connection) or through a customs agent acting as indirect or direct representative.
The following fields are mandatory in every export declaration:
- Exporter (with EORI)
- Consignee
- Declarant / representative
- Procedure code (e.g. 10 00 for definitive export)
- Goods item(s) with HS code, description, quantity, unit, value
- Statistical procedure
- Office of departure and customs office of exit
- Type and identification of means of transport
Particular care is required with the procedure code: it specifies the customs status from which the goods are being exported (e.g. from free circulation, from a customs warehouse, after outward processing). An incorrect code will result in the declaration being rejected.
Step 4: Receive the MRN
When ATLAS accepts the declaration, a unique MRN (Movement Reference Number) is assigned. This 18-character alphanumeric identifier identifies the consignment throughout the entire subsequent procedure.
The MRN triggers the generation of the Export Accompanying Document (ABD) — either as a PDF or as a barcode printout that travels with the goods. In some cases, after acceptance a physical or documentary examination is required (presentation of the goods or documents to the customs office) before release is granted.
Important: the MRN is not evidence of the goods having left the country — it only evidences the declaration. Actual departure is confirmed in the next step.
Step 5: Present the ABD at the customs office of exit
The ABD accompanies the goods to the customs office of exit — the customs post at the point where the goods physically leave the EU customs territory (e.g. the port customs office in Hamburg, Frankfurt Airport, or an EU external border crossing, e.g. Switzerland = Weil am Rhein / FR/UK = Calais).
There, the ABD — usually alongside the transport documents — is presented. The customs office of exit verifies that the goods match the details in the declaration and confirms the exit electronically in the system. This confirmation, known as the Ausgangsvermerk (exit notification), is crucial: only once it is issued is the export procedure considered complete.
The exit notification — as a PDF or as an electronic confirmation from ATLAS — should be retained as a bookkeeping voucher to evidence VAT zero-rating. The tax authority will generally only accept this as proof.
How we simplify the process
For companies that do not participate directly in the ATLAS procedure or do not wish to handle this workload internally, we take care of the entire process. You provide us with the shipment data and trade documents — we verify the commodity number, enter the declaration, manage the process through to the exit notification, and supply you with both the ABD and the exit notification.
Full details are on the Export Declaration page.
Further reading: Applying for an EORI Number and Understanding Customs Tariff Codes.