Presentation and customs inspection: what happens to my goods?

By Rafael Paulo Krüger · Customs Expert & CEO

Presentation means your goods are available for customs checks: what applies at the customs office and your site, when the ABD arrives, what a check costs.

A manufacturer of measuring equipment in eastern Westphalia submits an export declaration in the morning for a pallet going to Norway. In the afternoon the forwarder’s driver is standing in the yard — but the export accompanying document (ABD) has not arrived. There is nothing wrong with the declaration: the goods are still under presentation, and during that time customs may inspect them. We explain what presentation (German: Gestellung) means, when you can expect the ABD and what happens if customs actually wants to see the goods.

Last updated: 9 October 2026

What does presentation mean?

German customs defines presentation as notifying that the goods intended for export are on the premises of the customs office, or at another approved place, and are available for customs controls. Every export consignment has to be presented to the customs office of export before it leaves (section 12(1) of the German Foreign Trade and Payments Ordinance, AWV).

So presentation is not an inspection; it is the opportunity for one. The export declaration itself is transmitted electronically through ATLAS, the German customs clearance system, and it is sent before the goods are presented. Which office is responsible for your shipment is covered in customs office of export vs. office of exit. You can find the responsible office of export and its opening hours with our customs office search.

Do I have to take the goods to the customs office?

Usually not. There are two routes:

• Presentation at the customs office: the goods are brought to the office and shown there.
• Presentation outside the customs office: the goods stay where they are packed or loaded — usually your warehouse. The customs office can allow this on request if the place lies within its district and the declaration is lodged early enough for customs to deal with it (section 12(4) AWV).

The request for presentation outside the customs office is sent together with the export declaration. It states where the goods are and the period during which they will be packed or loaded. According to the ATLAS procedural instruction, that period may end no later than seven days after the declaration has been received. If the office refuses the request, it says so electronically; the goods then have to be presented at the office.

When do I get the ABD?

The ABD is created when the goods are released for export. With presentation outside the customs office, the procedural instruction provides that release is notified, together with the ABD, once the requested packing and loading period has expired. If the office decides on a control before then, it interrupts this automatic release and only releases the goods after the control.

For your planning this means:

• The goods stay at the stated place until they are released.
• Transport starts only once the ABD is there.
• As a rule, the declared period lies between declaration and ABD — even if nobody from customs turns up.

Smart Zoll tip: Schedule the forwarder’s pick-up for after the presentation period. If you create your export declaration with us online by 11 a.m., you will usually receive the ABD by email on the next working day.

What happens during a customs inspection?

Whether and how to check is up to the customs office. It can review the documents or look at the goods themselves (physical inspection). With presentation outside the customs office, the officers come to the declared place. The goods must be accessible, and someone on site should have the invoice and packing list to hand.

If the control raises no objections, the goods are released and you receive the ABD.

What does a control at my own site cost?

An official act carried out on request outside the customs office is subject to charges under the German Customs Costs Ordinance (section 2(1) no. 1 ZollKostV). The fee depends on the time spent (section 3 ZollKostV). In practice it is usually between €70 and €200, depending on the time and effort customs puts in. These costs come on top of the cost of the export declaration.

The fee attaches to the official act on site, in other words to a control actually taking place. Whether that happens cannot be planned.

What should my company do now?

• State the right place: name the place where the goods are really packed or loaded — not simply the registered office.
• Keep to the period: have the goods ready and accessible during the declared period.
• Plan pick-up after the ABD: only hand over the goods once the ABD is there.
• Keep documents ready: the invoice and packing list should be within reach in the warehouse.
• Report changes straight away: if the goods are somewhere else or needed earlier, sort that out before they are moved.

A practical example

The measuring-equipment manufacturer from the introduction changes its routine: the export declaration is created the day before pick-up, with the dispatch hall given as the location of the goods. The ABD is in the inbox the next morning and the forwarder arrives at noon. The driver no longer waits, and during the presentation period the pallet is where customs would expect it.

Summary

• Presentation means the goods are available for a possible customs control — usually at your own site.
• The ABD comes with release; with presentation outside the customs office, that is after the declared period has expired.
• An inspection is possible but cannot be planned. If customs checks at your site, fees based on time spent apply.
• Aligning pick-up with the presentation period avoids waiting time.

How declaration, presentation and ABD fit together in our process is described on the export declaration page.

Sources

• Normal procedure (two-stage export procedure, German) – German Customs, retrieved 04.10.2026
• Section 12 AWV – presentation and declaration (German) – Gesetze im Internet, retrieved 04.10.2026
• Procedural instruction for the ATLAS IT procedure, chapter 4.9.1 (German) – Generalzolldirektion, as of February 2026
• Section 2 ZollKostV – acts subject to charges and section 3 ZollKostV – fee rates (German) – Gesetze im Internet, retrieved 04.10.2026