Who can prepare an export accompanying document?

Our service – The company HIKITEC GmbH cooperates with a customs agency for the preparation of the export accompanying document. The appointed customs agency then acts as the exporter’s representative vis-à-vis customs. This has special software for electronic declarations with a direct link to the responsible customs offices.

When is an export accompanying document required?

In order to export goods from the EU to an EFTA/third country, you must always prepare an export accompanying document if the goods or customs value exceeds EUR 1,000 and/or the weight exceeds 1,000 kg.

So you need an export accompanying document if

  • The goods leave the EU* and
  • the value of goods or customs value is over 1000 EUR or
  • the weight of the shipment is over 1000 kg

*= if the goods should leave the customs union for a short time, for example, as in the case of a shipment from Spain to the Canary Islands, you will also need an export accompanying document (subject to a fee).

For commercial shippers who wish to export goods with an export customs value of EUR 1,000 or more to a third country / non-EU country that is not part of the European Union, an export declaration / export accompanying document (ABD) must be prepared.

(EU countries here in blue on the map)

What is the export accompanying document?

The Export Accompanying Document (ABD) is the written proof that the export of certain goods is allowed. Thus, you may export the goods listed in the document from the European Union. You can then transport the goods to an EFTA country (e.g. Switzerland) or a third country. Sometimes the export accompanying document is also referred to as export declaration or export declaration.

Since 01.07.2009 this declaration is only possible electronically via ATLAS(Automated Tariff and Local Customs Clearance System). The registration in paper form was thus replaced. Depending on the constellation of parties in the legal transaction, the weight and value of the goods, an electronic export declaration is mandatory in some cases and unnecessary in others.

The export accompanying document consists of the information on the parties involved, the procedure and the goods. Using a unique 18-digit tracking number (MRN = Movement Reference Number) in the form of a barcode, it is possible to trace at any time at which EU customs office the goods were cleared. As soon as the customs office at the EU external border scans the export accompanying document, it generates a so-called exit note (AgV). This is proof that the goods were properly exported from the EU.

The data in the ABD are used to record the flow of goods and are included in the foreign trade statistics published by the Federal Statistical Office. With the help of the ABD, it is possible to check whether the exporter complies with export regulations and foreign trade law.

  • the territory of the Kingdom of Belgium
  • the territory of the Republic of Bulgaria
  • the territory of the Czech Republic
  • the territory of the Kingdom of Denmark with the exception of the Faroe Islands and Greenland
  • the territory of the Federal Republic of Germany with the exception of the island of Helgoland and the territory of Büsingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation)
  • the territory of the Republic of Estonia
  • the territory of Ireland
  • the territory of the Hellenic Republic
  • the territory of the Kingdom of Spain with the exception of Ceuta and Melilla
  • the territory of the French Republic, with the exception of Saint-Barthélemy, Saint-Pierre and Miquelon, New Caledonia, Wallis and Futuna, French Polynesia and the French Southern and Antarctic Territories
  • the territory of the Republic of Croatia
  • das Gebiet der Italienischen Republik mit Ausnahme der Gemeinde Livigno
  • the territory of the Republic of Cyprus as defined in the 2003 Act of Accession
  • the territory of the Republic of Latvia
  • the territory of the Republic of Lithuania
  • the territory of the Grand Duchy of Luxembourg
  • the territory of Hungary
  • the territory of Malta
  • the territory of the Kingdom of the Netherlands in Europe
  • the territory of the Republic of Austria
  • the territory of the Republic of Poland
  • the territory of the Portuguese Republic
  • the territory of Romania
  • the territory of the Republic of Slovenia
  • the territory of the Slovak Republic
  • the territory of the Republic of Finland
  • the territory of the Kingdom of Sweden
  • the territory of the United Kingdom of Great Britain and Northern Ireland and the Channel Islands and the Isle of Man
Note

Even though Art. 4 UCC has not yet been adapted, the territory of the United Kingdom of Great Britain and Northern Ireland as well as the Channel Islands and the Isle of Man are no longer part of the customs territory of the Union due to the Withdrawal Agreement. However, under the Northern Ireland Protocol, Northern Ireland continues to be treated for customs purposes as if it were part of the customs territory of the Union.

“All rights reserved” and “without warranty”.