If you have no experience with the subject of "Exporting goods to countries outside the EU", we recommend our article “Export - Basics for Newcomers " to start with. There you will find practical information and explanations that will give you initial knowledge of the process of export business.

When goods are exported from the European Union (EU), various declarations and documents may be required from the customs administration, the country of destination of the goods, or the buyer. These papers can essentially be differentiated according to the following criteria:

• Registrations and permits that you must issue at the request of the exporting country or the EU (e.g. export notification, export permit, if applicable)
• Papers that you have to issue at the request of the importing country (e.g. certificate of origin)
• Papers that you issue voluntarily at the request of the importer so that he can take advantage of the customs benefits when importing (e.g. movement certificates EUR.1, A.TR.). Caution: Be sure to observe the prerequisites for this.
• Papers that you only have to issue at the direct request of the customs administration (e.g. INF 4)
• Papers that you should issue at the request of your customer so that he can export or process your goods (e.g. supplier's declaration, certificate of origin).

When delivering goods within the EU, no customs papers are required. You can find a detailed article "Basic information on trade in the EU" on our website.

Commercial Invoice

As a rule, there is no prescribed form or special formal requirements for commercial invoices. Exceptions exist only in a few importing countries that require a customs invoice.

The commercial invoice is an important document that must be created by the exporter (seller) and must accompany the shipment of goods. The so-called customs value is calculated based on the goods descriptions, prices, and delivery conditions specified in the commercial invoice, which in turn is the basis for calculating the duties (customs duties, import sales tax, etc.) in the importing country. The commercial invoice is usually created on the company sheet.

In addition to the information customary under Section 37a of the German Commercial Code (HGB) (1) and Section 14 (4) of the UStG, such as

• Company name and its designation, address of the seller, register court, and commercial register number (if entered in the commercial register)
• Sales tax identification number of the seller
• Name and address of the buyer
• An exact description of the goods, possibly with an indication of the goods number (customs tariff number)

• Quantity of goods (number)
• Weight, net, and gross
• Unit and total price of the goods
• Country of origin of the goods
• Type and marking of the packaging
• Terms of payment

The applicable tax rate as well as the tax amount due on the consideration or, in the case of a tax exemption, an indication that a tax exemption applies to the delivery or other service

• Terms of delivery and always use Incoterms 
• Type and route of dispatch, possibly with details of the waybill number
• Date of Shipment (issuance of BL or AWB from Logistics Co.)
• Invoice number and date of issue

There may also be special requirements of the importing country. These are listed in the consulate and model regulations, which you can obtain from bookshops. The CHAMBER OF COMMERCE AND industries also provide information on individual countries.

Pro forma invoice (proforma invoice)

If goods have no commercial value (e.g. free sample shipments, temporary use of goods abroad, free spare parts deliveries), a "pro forma invoice" must be submitted for customs purposes, with which the actual value of the goods can be determined. In addition to the actual value of the goods, the note "No commercial value - for customs purposes only" is applied.

Consulate invoice (consular invoice)

Some countries, especially in Central and South America, require a consular invoice for imports. In terms of content, this is comparable to the commercial invoice, but must be created on a form specified by the importing country and certified by a consulate in the importing country. The consulate invoice must be submitted to the customs authorities of the importing country with all other import documents and is intended to ensure that the commercial value on which the customs value calculation is based corresponds to the actual value of the goods. The form is usually available from the consulates of the receiving countries.

Customs invoice (Combined Certificate of Value and Origin and Invoice)

The content of the customs invoice is comparable to the commercial invoice, but contains additional information on the value and origin of the goods and must be created on a form prescribed by the importing country (available from specialist form shops). While no certification by a consulate is necessary, as is the case with the consulate invoice, the exporter must sign the customs invoice, often with certification by a witness. Often the wholesale price (open market value, in euros) versus the selling price in the case of export (selling price, in the agreed currency) must be stated, the customs value is then determined based on the higher price. Especially countries that belong to the Commonwealth of Nations require the customs invoice.

Transport documents

B / L (Bill of Lading), bill of lading: A bill of lading is a loading note issued by the carrier of a sea and inland waterway transport, which confirms the acceptance of the goods for transport by the carrier or the loading of the goods onto the ship.

CMR waybill, truck waybill: The truck waybill is a transport document in road freight transport, which is used as an accompanying document, document of evidence, and receipt and accompanies the goods. The consignment note is usually completed by the sender of the goods (ie the manufacturer) or a carrier.

• Air waybill, Air Waybill (AWB): Accompanying paper for air transport
• CIM consignment note, rail waybill: transport document for rail transport
• Multimodal Transport Document (MTD): transport document for combined transport
• You can obtain further information on transport documents as a member of the CHAMBER OF COMMERCE AND INDUSTRIES in the Infrastructure and Digital Economy department .

Export declaration

Background information on export declarations is provided in our article "Export Basics for Newcomers ". The export declaration must be submitted to the customs office by the declarant. The declarant for a customs procedure can (in accordance with the Union Customs Code) be any natural or legal person who is domiciled or domiciled in the customs territory of the EU. When submitting an export declaration, the exporting company can also be represented by an authorized person (e.g. forwarding agent). The export declaration can only be submitted by the exporter in cases in which restrictions under foreign trade law (e.g. export license requirements) have to be observed. Registration takes place electronically via the ATLAS system.

Export license

For some exports, an export license is also required. This can be due to the type of goods, the target country (embargo country), or the intended use of the goods. The export control law is very complex; the competent licensing authority is the Federal Office of Economics and Export Control (BAFA).

If an export license is required, this must be applied for from BAFA and - in the case of a license from BAFA - must be presented at the time of export at the same time as the export declaration. In particular, in addition to export bans or restrictions motivated by economic policy, an export license may also be required for reasons of foreign and security policy. These are goods that, due to the EU regulation within the scope of export control according to the EC Dual-Use Regulation and according to national law - Foreign Trade Act (AWG) and Foreign Trade Regulation (AWV) - are subject to the reservation of approval. Goods that can be used for both military and civil purposes are affected. Further information on the topic " Export control in the EU.

ATA carnet

An ATA Carnet is a customs passbook that facilitates the temporary export of goods such as exhibition goods, sample consignments, and professional equipment to the affiliated contracting states. You can apply for an ATA Carnet from your local Chamber of Commerce and Industry. In general, you do not have to use an ATA Carnet. Neither German / EU regulations nor the importing country requires this. An ATA carnet only simplifies the customs clearance of goods that are temporarily brought to a third country. You can find more information about the ATA Carnet here.

Carnet CPD

A Carnet CPD is a customs passbook that facilitates the temporary export of goods such as exhibition goods, sample consignments, and professional equipment exclusively to Taiwan. It is only valid for a one-time import into the country. You can obtain the form from specialists form shops or CHAMBER OF COMMERCE AND INDUSTRIES. The procedure is analogous to that of the ATA Carnet. If you want to visit other countries in addition to Taiwan on the same trip, an ATA Carnet must also be used.

Information sheet INF 3

As an alternative to the Carnet procedure (or if an ATA or CPD Carnet cannot be used), you can also use the temporary export customs procedure. For this, you should present the information sheet INF 3 to the customs office when exporting so that the customs officer can carry out the identity verification. This ensures that you do not have to pay customs when returning the goods to the customs area of ??the EU.

TIR carnet

The TIR carnet is an international transport document that facilitates the international transport of goods by road vehicles and simplifies customs formalities. In addition to reducing the length of stay at the border to a minimum, the TIR Carnet also has the advantage of relieving the transport company from the obligation to provide an often very high guarantee. The procedure is used when goods are transported over one or more borders in customs-safe road vehicles, trucks, or containers without reloading and the transport takes place on part of the route between the start and end of the TIR transport by road. For particularly heavy or bulky goods that cannot be transported in a closed vehicle, an "open TIR carnet"

Certificate of Origin

The certificate of origin (UZ) is a kind of "passport for goods". The CHAMBER OF COMMERCE AND INDUSTRIESs issue UZs at the request of their member companies, provided that they can prove the origin of the goods. You can choose between paper-based and electronic certificates of origin. Some third countries (countries outside the EU) require IPs when importing certain goods. The submission of a certificate of origin to the foreign customs office indicates the origin of the imported goods in a legally binding manner. Often the importer also requests an IP, although his authorities do not require it. These cases can arise, for example, if the importer wants to resell the goods, a letter of credit is used or a state tender provides for this.

You can also find more information on this topic in our article “Right of Origin”. Tips on how to proceed in practice and how to fill out certificates of origin in paper and electronic form can be found under "Certificates of origin and certificates".

Movement certificate - proof of preference

Movement certificates are one of the preference certificates and ensure that the buyer does not have to pay any or reduced customs duties in the importing country. This is bound by several rules and conditions. In principle, applying for movement certificates is voluntary and only possible for some countries.

Supplier declaration

You only need supplier declarations (LE) if you do not manufacture the export goods yourself and have to prove their origin. This may be necessary, among other things, to apply for movement certificates and certificates of origin or if you are asked by your customer to submit a supplier declaration. In all of these cases, you must ask your own supplier to submit a supplier declaration.

What must be taken into account when issuing a supplier declaration?

If a manufacturer issues a LE, the requirements for obtaining the originating status of the goods must be taken into account (e.g. sufficient treatment or processing in the manufacturer's company).

If a retailer issues a LE, valid evidence from the upstream supplier must be available (e.g. LE, a declaration on invoices). Certificates of origin issued by the CHAMBER OF COMMERCE AND INDUSTRIES are not valid evidence that entitles them to issue an LE.

The LE can be issued without official cooperation; however, this obliges the companies involved to exercise the greatest care. The customs authorities can subsequently check the LE.

The LE is only valid if the issuing company is based in the European Union or Turkey.

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