One-stage export procedure: when it works and when not

By Rafael Paulo Krüger · Customs Expert & CEO

Up to €3,000 in value, an export may be declared directly at the customs office of exit. Why this often fails with couriers and when two-stage is safer.

A laboratory-supplies dealer in Freiburg is shipping goods worth €2,400 to a customer in Switzerland. They have read that a simpler route applies up to €3,000: the one-stage export procedure, directly at the border. So they book the courier — who will not take the parcel without an MRN. The one-stage procedure does exist, but it only suits certain transport routes. We explain what it requires and why it often does not work in practice.

Last updated: 6 October 2026

What is the difference between one-stage and two-stage?

In the two-stage procedure, two customs offices are involved: the customs office of export opens the procedure inland and releases the goods for export, and the customs office of exit ends it at the border. This is the normal case. The roles are described in customs office of export vs. office of exit.

In the one-stage procedure, the first station is dropped. The goods are presented directly at the customs office of exit and the export declaration is transmitted there electronically. Once released, the goods are immediately cleared to leave.

One-stage does not mean “without a declaration”: an electronic export declaration through ATLAS, the German customs clearance system, is still required.

When is the one-stage procedure permitted?

According to German customs, the two-stage procedure can be dispensed with (Article 221(2) of the Implementing Regulation to the Union Customs Code) if

• the value of the consignment does not exceed €3,000,
• no trade policy measures apply, for example an export licence requirement,
• no prohibitions or restrictions stand in the way, and
• the country of destination is not subject to embargo measures.

What counts is the statistical value, calculated on the basis of the invoice price. A consignment comprises all goods that one exporter exports at the same time through the same customs office of exit to one consignee in the same country of destination. Splitting a delivery into part-consignments to stay below the threshold is not permitted.

Up to €1,000 and 1,000 kilograms, an oral declaration may also be an option. For an overview of the thresholds, see when do I need an ABD?. For a specific consignment you can check online whether you need an ABD.

Why does it often not work in practice?

The one-stage procedure is tied to the customs office of exit. The ATLAS procedural instruction rules out several things that are taken for granted in the two-stage procedure:

• No presentation at your own site: a request for presentation outside the customs office is generally not permitted. The goods have to be shown at the customs office of exit.
• No forwarding: once the goods have been presented at one office of exit, the procedure cannot be forwarded to another office of exit.
• Within Germany only: declarations under the one-stage procedure are not supported across Member States. The goods therefore have to leave the EU through a German customs office of exit.
• Not in postal traffic and not with simplified declarations.

The procedure thus assumes that someone presents the goods at a specific German customs office of exit and that they leave the EU at exactly that point.

What applies when shipping with FedEx, DHL, UPS and other couriers?

Courier and parcel services such as FedEx, DHL or UPS often cannot use the one-stage procedure. The reason lies in the process since AES 3.0: when the export declaration is transmitted, only an LRN (Local Reference Number) is assigned at first. The MRN is only created once customs accepts the declaration — under the one-stage procedure, that is only when the goods are presented at the customs office of exit. The couriers’ systems cannot always handle this sequence for the one-stage procedure or for ABDs created after the fact. That is where the problems arise.

For you this means: for courier shipments, expect the carrier to ask for an MRN or an ABD from the two-stage procedure before pick-up — even if the value is below €3,000. Parcel carriers apply their own value thresholds for this, often at €750.

Smart Zoll tip: Before you ship, check whether your courier expects an MRN. With a declaration under the two-stage procedure you have the MRN before pick-up and simply pass it on to the courier. You create the export declaration yourself online with us, and our customs experts review it.

When is the one-stage procedure still worthwhile?

When the goods are taken straight to a German customs office of exit and presented there — for example when you or your carrier drive a single consignment to the Swiss border. In that case the procedure saves the wait for release inland.

The downside: if the declaration is not accepted at the border, or customs wants to inspect the goods there, the vehicle is stuck. In the two-stage procedure this step is completed before transport begins.

German customs states explicitly that, even for consignments below €3,000, you may first present the goods at the customs office of export and use the two-stage procedure. That decision lies with the exporter or declarant.

What should my company do now?

• Clarify the route before the procedure: who is transporting, and through which customs office do the goods leave the EU? You can find German offices of exit with address and opening hours using our customs office search.
• Ask the courier: if they require an MRN before pick-up, only the two-stage procedure remains.
• Use the right value: what matters is the statistical value of the whole consignment including transport costs, not the individual invoice line.
• Check special cases: goods requiring a licence, prohibitions and restrictions, and embargoed countries rule out the one-stage procedure.
• If in doubt, two-stage: the ABD is then available before transport, and the exit confirmation can be planned as proof.

A practical example

The Freiburg dealer declares the €2,400 consignment under the two-stage procedure. The ABD is there on the next working day, the courier gets the MRN and collects the parcel. A few weeks later an employee is driving to a customer in Basel anyway and takes a consignment worth €1,800 along. Here the one-stage procedure would be possible: declaration to the border customs office, presentation there, exit straight afterwards.

Summary

• The one-stage procedure is permitted up to a value of €3,000 if no restrictions, licence requirements or embargoes apply.
• It requires presentation at a German customs office of exit and does not allow forwarding.
• Couriers such as FedEx, DHL or UPS therefore often cannot use it.
• The two-stage procedure is also allowed below €3,000 and is the more reliable route in most cases.

The export declaration you create with us online runs, as a rule, under the two-stage procedure: you receive the ABD with the MRN before the goods leave your warehouse.

Sources

• Export of goods under the one-stage procedure (small consignments, German) – German Customs, retrieved 04.10.2026
• Normal procedure (two-stage export procedure, German) – German Customs, retrieved 04.10.2026
• Procedural instruction for the ATLAS IT procedure, chapter 4.9.4 (German) – Generalzolldirektion, as of February 2026