Extra-Trade Declaration System / Help with online declaration

2 Extra-trade general Notes

For the purposes of foreign trade statistics, imports and exports in the trade of goods with third countries are declared in the context of the clearing procedures carried out by the customs authorities upon importation and exportation.

Customs offices also collect declarations for the purposes of foreign trade statistics (Article 5 para. 1 of the Foreign Trade Statistics Law). The German customs authorities automatically transmit both the data collected in the context of the ATLAS IT procedure and those still declared in customs forms to the Federal Statistical Office. The conditions of electronic data exchange are laid down in administrative agreements concluded between the Federal Statistical Office and the Federal Fiscal Authority.

 

Imports

The data of nearly all statistical import declarations are recorded through ATLAS. Other forms of declaration (for instance direct IDEV-online declarations to Destatis) are only accepted in some exceptional cases and in the context of simplified import declaration procedures (Custom forms 0415, 0512 and 0514). Generally, co-ordination with the Federal Statistical Office is not required in the process of granting permission to apply a simplified customs procedure.

Exports

Since 1 July 2009, participation in the electronic export procedure (ATLAS - AES) has been compulsory. Only in some exceptional cases may export declarations still be transmitted directly to the Federal Statistical Office for the purposes of extra-trade statistics (e.g. failure concept ATLAS, orally/conclusively declared exports that are however subject to statistical declaration).

Single authorisation

Single authorisations are authorisations for customs procedures involving customs administrations in different EU Member States covering entry for/discharge of the arrangements, storage, successive processing operations or uses.

If customs declarations for goods physically imported/exported to/from Germany are to be submitted in another Member State, the Federal Statistical Office must be involved as early as an application for single authorisation is lodged. In those cases, declarations for statistical purposes must be submitted in Germany in addition to the customs declarations lodged in the authorising Member State as, currently, an electronic exchange of data between the Member States involved is not possible.

Ship and aircraft supplies

As a rule, the obligation to lodge electronic export declarations refers to both deliveries of ships and aircrafts stores and supplies to offshore installations, too. From a foreign trade statistics perspective, however, supplies of freely circulating goods to German ships and aircraft and also offshore installations are not subject to declaration. Selecting, at the Federal Statistical Office, such deliveries that are not subject to declaration will only be possible if the relevant export declaration indicates nationality (beneficial owner, flag, registration). Then again, statistical declarations may be required in the event of orally/conclusively declared transactions (for instance, bunkering relating to foreign ships/aircraft at/in German airports/ports. These declarations have to be submitted directly to the Federal Statistical Office. Please use for this purpose the Ships and aircraft stores form for statistical declaration or the below simplified export declaration form. For more detailed information, please see the relevant Explanatory Notes of the Federal Ministry of Finance.

 

Statistical value

Based on recent experience, we ask you to note that (positive) statistical values have always to be indicated in the import and export declarations. The statistical value is the total value of a commodity when crossing the border to Germany. As a matter of fact, it must also be determined in cases where for instance goods are imported or exported free of charge or as goods returned.

As regards re-imports or re-exports of goods upon outward processing, the statistical value after processing consists of the value of the unprocessed goods plus the calculated value of the processing activity (wages, makings, patterns, etc.).

 

Simplified export declaration for movements of goods that are only subject to statistical declaration

An form is now available to declare deliveries of ships' and aircraft's stores and exports of bulk goods whose weight exceeds 1,000 kg and value is below 1,000 euros. Do not use this form if you have lodged an ATLAS export declaration!

  1. 2.1 Aids and useful documents