International Air Freight Consultant
Exports from Germany is, as anywhere else in the world, controlled by the federal customs authority. The local customs office and the one at the airport of departure are the two offices that will, usually, be involved in pre-export formalities.An invoice amount of 1000 EUR or more will mean that an export declaration is mandatory.
The standard procedure for getting an export declaration will involve the following
The Harmonised Customs Tariff Code: The eight digit code as per the harmonised system of tariffs.
The net weight of each item classified.
The total statistical value of each classified item. This will depend on the terms of sale. In general statistical value equals the “FOB value” (within the European borders).
If the terms are DAP or DDP all the charges beyond the European borders need to be deducted from the invoice amount to get the statistical value of the goods.
If the terms are EXW, named place, then the charges up to the European border must be added to the invoice value
The above statement applies, if the terms are FCA, factory facility
The total number of packages and the total gross weight.
The type of packaging used (carton, pallet, crate etc.).
The total gross weight of the consignment.
If several cartons are mounted on a pallet, the number of cartons need to be mentioned in the declaration to customs.
The total invoice value. (No VAT is applied to exports)
It is the duty of the shipper to know, whether there is any form of restriction on the goods! While checking the Electronic Customs Tariff System, please look for any restrictions applied. Example: is the equipment or part of it mentioned in the Dual Use List of the Council Regulation EC 428/2009? If this is the case, the shipper must get in touch with the Federal Office of Economics and Export Control BAFA and follow the procedures.
If an export permit is required, apply for it and wait until the original is on hand. The reference number and date will need to be mentioned in the export declaration to customs. The customs can demand the original document be submitted for inspection. In such a case, the commercial invoice must go with the permit.
The Export Permit will NOT accompany the goods abroad. It is to be filed safely.
There are two ways to get the Export Declaration:
1. Send the electronic export declaration to the local customs office and await the electronic reply from there. The reply will be the MRN (Movement Reference Number). Despatch the goods along with all the papers (commercial invoice, packing list, Export Permit, if any) AND the MRN. The customs office will release the electronic export declaration to the applicant, after the goods and the papers are inspected. If the application is rejected, the reason will be provided in the electronic reply. Once the declaration is released, the applicant will receive the document as an electronic file (PDF) . The printed document must carry the bar code. If the bar code is not printed in the right format the fond code128 is to be installed and the document printed again. Th bar code is important only, if the export goods need to cross the European border by lorry, as the border customs office needs to scan the document electronically.
2. The second way is to send a declaration to the shipper’s local customs office 24 hours in advance (within the working hours time frame and two hours before the official closing time). The goods will stay at the shipper’s facility, who must give the customs officers a minimum of two hours for inspection, any time after 07:30 a.m. After the two hours time limit is through, the customs office will release the export declaration.