The export declaration in the ATLAS system
The export declaration contains details of the declarant, the consignee in the non-EU country, the goods and the value. For a vehicle that means make, model, vehicle identification number, first registration, mileage and classification under the customs tariff.
Mistakes in the commodity code or the customs value rarely show up straight away. They show up when the vehicle is standing at the border. That is why we prepare the declaration from the original documents rather than from an advert description. It sounds like a detail and it is the most common cause of delays at the office of exit.
- Electronic filing through ATLAS export
- Commodity code and value from the original documents
- MRN as the reference for everyone involved
Export accompanying document and exit confirmation
After release you receive the export accompanying document. It has to travel with the vehicle until it leaves the customs territory, whether the vehicle drives itself or sits on a transporter. Without it the office of exit cannot match the movement.
Once the exit is confirmed, ATLAS generates the exit confirmation. We monitor that step and get in touch if it fails to appear, rather than waiting until a tax audit asks about it. One copy goes to you and one into our file, because the retention obligations apply to both sides.
- The accompanying document travels to the border
- The exit confirmation is actively monitored
- Copies for your accounts and our file
EUR.1 movement certificate: when it pays off
The EU has preferential agreements with many states. If goods have EU origin, the buyer in the destination country can get a reduced or zero import duty. Origin is evidenced with the EUR.1 movement certificate.
For vehicles this matters but is not automatic. What counts is customs origin, not the brand name. A vehicle built in Germany often qualifies, while a model of the same brand built in North America or Asia does not. We check case by case and issue the EUR.1 where the conditions are met. Where no agreement exists, we save you the effort.
- Reduced import duty where a preferential agreement exists
- Customs origin decides, not the brand
- Checked case by case, not issued as a formality
Customs value: what belongs in the declaration
The customs value is the basis for charges in the destination country. It is based on the price actually paid, plus certain costs where applicable. Understating it is not a trick but an incorrect declaration with consequences for both declarant and consignee.
We declare the value stated in the sales contract. If you expect a lower basis of assessment at the destination, we discuss beforehand which items actually count there. That is more honest than adjusting a figure any inspector can later compare with the payment record.
- Customs value equals the price actually paid
- Incorrect declarations affect declarant and consignee
- Open discussion instead of later corrections
Liaison with the customs office and the terminals
The customs office of export is generally the one responsible for where the exporter is based. From our location in the district of Konstanz the routes to the responsible offices and to the Swiss border are short, which helps with short-notice appointments.
With sea freight the clearance moves to the port of shipment. There the terminal's time slots apply: file the papers too late and you miss the sailing and wait for the next vessel. We therefore align the declaration with the loading plan and not the other way round.
- Short routes to customs offices and the Swiss border
- With sea freight, clearance at the port of shipment
- The declaration follows the loading plan
Retention and record keeping
Customs and tax records are subject to retention obligations. For you that means the exit confirmation, sales contract, payment record and transport document belong together in one file and have to be findable if an audit comes.
We therefore deliver the documents bundled and clearly named, rather than sending them piecemeal over weeks. You receive a complete set for the transaction as soon as the exit confirmation is in. If your accountant asks later, everything is in one place.
- Complete document set once the case is closed
- Named and bundled instead of sent piecemeal
- Ready for questions from your accountant
