Exporting to the USA: Customs, Documents and Process

By Rafael Paulo Krüger · Customs Expert & CEO

Exporting to the USA: export declaration and ABD, courier shipments with FedEx, UPS or DHL, US import and the process explained step by step.

A manufacturer of measuring equipment in the Münsterland region ships a test instrument worth EUR 4,800 to a customer in Chicago. The commercial invoice is attached and the parcel carrier collects in the afternoon. The next morning the parcel is back at goods-in: without an export accompanying document, the carrier will not take the shipment. The customer is waiting and the invoice has already been issued. Returns like this are common on US exports, because many shipments travel by parcel service or air freight and the customs formalities have to be complete before collection. This article explains what you need to do for customs when exporting to the USA, which documents you need and how the process works step by step.

Last updated: 8 October 2026

The USA as a third country

Under EU customs law, the USA is a third country. Every commercial delivery is therefore an export with the full formalities: an export declaration on the German side and import clearance on the American side. The two steps belong together but are handled separately.

One point sets the USA apart from Switzerland or the United Kingdom: there is no free trade agreement between the EU and the USA. Negotiations on the Transatlantic Trade and Investment Partnership (TTIP) ended in 2016 without a conclusion. The framework agreement on reciprocal trade reached in August 2025 is not a preferential agreement. A proof of origin such as an EUR.1 movement certificate or an origin declaration on the invoice therefore does not reduce US import duty. You still have to state the country of origin: in the export declaration, the non-preferential origin is mandatory for every item.

When do you need an export declaration?

Where the goods value exceeds EUR 1,000 or the weight exceeds 1,000 kg, an electronic export declaration via ATLAS with an export accompanying document (ABD) is required. Transport costs count towards the value: an instrument worth EUR 900 plus EUR 150 air freight is above the threshold.

Below that threshold, an oral declaration is currently possible, and for goods worth up to EUR 3,000 the one-stage export procedure is available in principle. For US exports this rarely helps in practice, because parcel carriers apply their own rules (more on that below). Which threshold applies to your shipment is explained in When do I need an ABD?. For a specific shipment you can check online whether you need an ABD.

Which documents you need

For a delivery to the USA, the following paperwork should be complete:

• Commercial invoice: The basis for both the export and the import declaration. It needs a clear description of the goods, commodity code, value, quantity, weight, country of origin, delivery term (Incoterm) and full details of shipper and consignee.
• Packing list: Contents per package with weights and dimensions. It makes inspections easier on both sides.
• Export accompanying document (ABD) with MRN: Generated from the accepted export declaration, it accompanies the shipment to the customs office of exit. Since 2016 it is enough to present the MRN; you do not have to include a printout. More in What is an ABD?.
• Exit confirmation: The confirmation from the office of exit that the goods have left the EU. You receive it electronically after exit and need it as proof of export for the VAT exemption. Details in Export exit confirmation.

Depending on the goods, product-specific documents may be needed, such as safety data sheets or certificates. The best way to find out is to ask your consignee or their customs broker in the USA.

Step-by-step process

1. Gather the data: Determine the commodity code, record values and weights, include transport costs, and clarify the consignee and Incoterm. For help with the commodity code, see Understanding customs tariff codes.
2. Submit the export declaration: The declaration goes electronically via ATLAS to the customs office of export. Once accepted, you receive the ABD with its MRN. For shipments to the USA this almost always runs under the two-stage procedure.
3. Keep the goods available: Until customs releases the goods for export, they must remain accessible for inspection at the stated location. Only book collection once the ABD is in hand. See Presentation and customs inspection.
4. Pass the MRN to the carrier: The parcel service or freight forwarder presents the MRN at the office of exit, usually the airport for air freight or the port for sea freight. Exit is supervised there.
5. File the exit confirmation: After exit, customs confirms that the goods have left the EU customs territory. Keep the exit confirmation with the invoice.
6. Import into the USA: The import entry with U.S. Customs and Border Protection (CBP) is filed by the importer, usually through a customs broker or the carrier. Under CBP rules, the importer of record remains responsible for the correctness of the entry and for the duties, even when a broker is used.

Courier shipments: what FedEx, UPS and DHL require

Many shipments to the USA travel with courier and parcel services. Keep in mind:

• Their own thresholds. Parcel carriers such as FedEx, UPS or DHL apply their own thresholds for shipments without an ABD, often around EUR 750. If the shipment value is above that, the parcel is returned. Check before dispatch whether your carrier requires an ABD.
• An ABD cannot always be added later. Since AES 3.0, a declaration first receives only a local reference number (LRN) on submission; the MRN follows once customs accepts it. The carriers’ systems do not always process an ABD created after the fact. Create the ABD before collection.
• The one-stage procedure rarely fits. It is available in principle for goods worth up to EUR 3,000, but it often does not work with courier services. The reasons are explained in One-stage export procedure.

Smart Zoll tip: Create the export declaration before you book the collection. The MRN is then ready when the driver arrives and the carrier can accept the shipment without queries.

Who pays the US import charges?

Which charges apply in the USA depends on the goods, their classification in the US tariff and their origin. Duties on EU goods have changed several times since 2025, so blanket assumptions are risky. Clarify the charges with your consignee or their customs broker before quoting.

Who bears the charges is set by the delivery term. Under DAP (delivered at place) the consignee handles the import entry and the charges; under DDP (delivered duty paid) you bear both and need a partner in the USA who files the import entry for you. The principles are described in Incoterms DDP and DAP using Switzerland as the example; they apply to the USA in the same way.

Trade fairs, repairs, tests: goods that come back

Exhibits for a trade fair in Las Vegas, an instrument sent to the manufacturer in Texas for repair, or test equipment for a project at a customer site: if the goods come back, this is a temporary export. Regardless of the goods value, you need proof of export so that the goods can be re-imported free of charges as returned goods. Customs accepts the export declaration as that proof; it does not have to be sent with the re-import declaration but must be available on request. What matters is evidence that the goods are the same as those exported, for example via serial numbers.

For a repair abroad, outward processing may be the right procedure. More on our pages Temporary export and Outward processing.

Example from practice

The measuring-equipment manufacturer from the introduction ships the EUR 4,800 instrument with EUR 150 air freight to Chicago on DAP terms. The value is well above EUR 1,000, so they create the export declaration under the two-stage procedure before collection. Once accepted, they receive the ABD with its MRN and enter the MRN in the carrier’s shipping order. The driver collects the shipment. Once the carrier has scanned the goods at the last EU customs office, the manufacturer receives the exit confirmation and files it with the invoice. In Chicago, the customer’s customs broker files the import entry and the customer pays the US charges. This time the parcel does not come back.

Summary

• The USA is a third country without a preferential agreement: export declaration on the German side, import in the USA, no duty advantage from a proof of origin.
• Above EUR 1,000 goods value (including transport costs) or above 1,000 kg, the ABD is mandatory; parcel carriers often require it from EUR 750.
• Create the ABD before collection and pass the MRN to the carrier.
• The exit confirmation is your proof of export for VAT purposes.
• Who pays the US charges is set by the delivery term; clarify the amount with the consignee in advance.

For the full overview of obligations, the process and our support with US exports, see our page Export Declaration & Customs Clearance USA. There you create the export declaration yourself online and our customs experts review it, including export-control aspects.

Sources

• Warenausfuhr im einstufigen Verfahren (sogenannte Kleinsendungen) – German Customs, accessed 7 October 2026
• Normales Verfahren (zweistufiges Ausfuhrverfahren) – German Customs, accessed 7 October 2026
• Merkblatt zu Zollanmeldungen, summarischen Anmeldungen und Wiederausfuhrmitteilungen, Ausgabe 2026 – Generalzolldirektion, dated 8 December 2025 (data element “statistical value”)
• Abfertigungsverfahren bei der Wiedereinfuhr (Rückwaren) – German Customs, accessed 7 October 2026
• EU trade relations with the United States – European Commission, accessed 7 October 2026
• Tips for New Importers and Exporters – U.S. Customs and Border Protection, accessed 7 October 2026