YOUR LINK TO THE STUTTGART CHAMBER OF COMMERCE
Associations, solutions providers and economic partners are invited to take an active role in designing the ATLAS procedure. One key factor: information. AEB has enjoyed a long association with the chambers of commerce.

Brief overview of ATLAS Export by the Stuttgart Chamber of Commerce.

ATLAS Export already covers all relevant procedures in its first release

ATLAS does not impact customs laws, but the authorizations are being redefined under ATLAS. One effect the introduction of ATLAS will have is that the “simplified procedures – local clearance procedure” may be attractive and lucrative for more businesses than before.

Standard procedure, incomplete export declaration and local clearance procedure

The ATLAS Export workflow is modeled after the New Computerized Transit System (NCTS). In a two-part declaration procedure, participants first send an export declaration in the form of an EDIFACT message to the German customs office of export. The electronic shipping document returned by the customs office must be printed out, included with the goods and presented at the customs office of exit. This border customs office, or office of exit, also uses an EDIFACT message to the export customs office to confirm the exit of the goods from the customs zone. The confirmation, which is forwarded to the declarant, serves as a proof of export for sales tax calculation.

The graphic shows a schematic workflow of the messages and process steps in the overland/road local clearance procedure.
The graphic shows a schematic workflow of the messages and process steps in the overland/road local clearance procedure.

A word on section 13 of the Foreign Trade Ordinance (AWV) and articles 288/289 of the customs code implementing regulation (ZK-DVO)

In recent years, many businesses have been able to take advantage of the greatest possible simplification of export formalities. The legal context for this is defined in the German legislation cited in the caption above. In short, the customs authorities have up to now accepted a commercial document (such as an invoice) as an export declaration in lieu of a formal export declaration on the SAD.   This simplification will be eliminated at a date yet to be determined in the course of the customs code revision. What’s clear at this point is that this option will no longer be available in ATLAS Export. The simplified procedure has been used frequently by businesses who place great importance on a highly integrated supply chain, and it is these businesses that can expect significant in-house procedural changes with the introduction of ATLAS Export. One more reason to take the bull by the horns before ATLAS becomes mandatory.