Export made easy - Everything you need to know about customs exports

Export made easy - Everything you need to know about customs exports

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An export outside the EU can quickly seem complex – export declarations with numerous documents, abbreviations and regulations can make the process difficult to navigate. With the right information, however, exporting becomes much easier. Whether you ship goods abroad regularly or only occasionally: what matters is knowing when a customs declaration is required, which documents you need and how digital processes can simplify the procedure. Mail Boxes Etc. can help you with this, advise you or, on request, handle the complete export including customs formalities for you.

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Basics of customs clearance for exports

  • Within the EU: The movement of goods within the EU is generally free of customs duties and no customs declaration is required. However, there are certain special territories for which a delivery does not automatically count as intra-EU shipping. These include, for example, the Canary Islands or French overseas territories.
  • Outside the EU: All goods exports to non-EU countries and other continents must be declared to customs. For loading and transport to a third country, companies need complete documentation, without which the goods may not be exported.

  • Customs export / export declaration: Required notification to the customs authorities for deliveries to non-EU countries.
  • Export customs duty: Customs duties or fees that may be incurred when goods are exported from a country.
  • Export control: The actual processing procedure in which the authorities inspect and release exported goods.
  • Export Accompanying Document (EAD): Provides evidence to all parties involved that goods are being exported lawfully; it may be available digitally or in paper form.

Additional note: Every export shipment must include the prescribed documents for export customs clearance as well as information about the carrier used.

Documents required for export

  • Every export shipment must be accompanied by certain documents for export customs clearance as well as information about the carrier.
    • Export declaration This is submitted to the customs office and confirms the lawful export of the goods.
    • Commercial invoice Contains detailed information about the goods, their value and the exporter. Consignment note/transport documents Depending on the mode of transport, for example air waybill, CMR consignment note (for trucks), sea waybill or rail transport document.
    • Packing list Provides information about quantity, packaging details and the exact contents of the shipment.
    • Certificate of origin Confirms the country of origin of the goods and is often required for import into certain countries.
    • Export authorisation Only required for goods that are subject to authorisation or control (e.g. dual-use goods).
  • Electronic export procedure: Exports with a goods value of more than €1,000 must be declared via the electronic customs system ATLAS.
  • Conclusive export declaration: For lower goods values below €1,000, electronic processing is not required, but documentation remains mandatory.
    • The documentation includes standard commercial documents such as invoice, delivery note or freight documents containing all relevant export data (goods value, HS code, origin).
    • These documents serve as proof of export to the customs authorities and as tax evidence for VAT exemption.
  • Special goods: For sensitive products such as dual-use goods, chemicals or cultural goods, additional export authorisations may be required.
  • Customs preferences & certificates of origin: For many export markets, evidence of the origin of goods can be used to claim customs benefits or import facilitation.

Digital transmission

  • Almost all customs declarations are processed via digital systems. This reduces waiting times and transmits information directly to the customs administration. Companies benefit from a transparent, faster procedure.

Special EU territories

  • Some regions within the EU are subject to their own customs or tax regulations. To enable duty-free import into these regions, proof of Union status is required.
Territory
Country
EU customs territory
EU VAT territory
Note
Faroe Islands
Denmark
No
No
Autonomous islands, own customs and tax rules
Greenland
Denmark
No
No
Autonomous status, not EU territory
Heligoland
Germany
No
No
German island, treated as a third country for customs and tax purposes
Büsingen am Hochrhein
Germany
No
No
Exclave, Swiss customs territory
Åland Islands
Finland
Yes
No
Customs territory, not VAT territory
Canary Islands
Spain
Yes
No
Customs territory, special tax regime
Ceuta/Melilla
Spain
No
No
Spanish exclaves, treated as third countries for customs and tax purposes
Livigno
Italy
No
No
Italian municipality, Swiss exclave
Campione d’Italia
Italy
Yes
No
Customs territory since 2020, not VAT territory
Mount Athos
Greece
Yes
No
Customs territory, not VAT territory
French overseas territories (COM, TAAF)
France
No
No
New Caledonia, Polynesia, Saint Barthélemy, etc.
French overseas departments
France
Yes
No
Guadeloupe, Réunion, Martinique, Guiana, Mayotte, Saint Martin
Aruba / Dutch Antilles
Netherlands
No
No
Caribbean islands outside the EU customs/tax territory
Northern Cyprus
Cyprus
No
No
Not under the control of the Government of Cyprus

Special topics relating to export customs

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Export restrictions

Certain export restrictions apply both to goods and products as well as countries and states. Before you decide to export something, you should therefore familiarize yourself with the current export restrictions.

  • Not all goods may be exported without restriction. Examples include:
    • Controlled products such as weapons, protected plants or narcotics
  • Countries subject to existing sanctions or comprehensive embargoes

For further details on existing export restrictions, please contact our MBE experts. They can advise and inform you comprehensively.

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Special EU territories

Despite EU membership, special provisions apply in certain territories:

  • Proof of Union status* – must be attached to the shipment if required.
  • Special customs rules – some territories have their own processing procedures.
    • Denmark: Faroe Islands and Greenland
    • Germany: Büsingen and Heligoland
    • Finland: Åland Islands
    • France: Saint Barthélemy, Saint Pierre and Miquelon, French Polynesia, New Caledonia, Wallis & Futuna, French Southern and Antarctic Lands
    • Italy: Campione d’Italia, Livigno, part of Lake Lugano
    • Netherlands: Aruba, Bonaire, Curaçao, Saba, Sint Eustatius, Sint Maarten
    • Spain: Ceuta, Melilla
    • Cyprus: Turkish-controlled part
  • Special VAT rules – different VAT obligations may apply.
    • France: Guadeloupe, Martinique, La Réunion, French Guiana, Saint Martin, Mayotte
    • Greece: Mount Athos
    • Spain: Canary Islands
That the goods are “Union goods”, meaning products that were either produced entirely within the customs territory of the EU or goods from third countries that have already been cleared through customs in the EU and released for free circulation. Goods with Union status can circulate freely within the customs territory of the EU without further customs formalities. When exported from the EU, they generally lose their Union status and become non-Union goods, which is why export formalities (export declaration) are required in order to control the movement of goods and ensure compliance with trade restrictions and other measures. Proof of Union status (formerly by means of documents such as T2L or T2LF, since March 2024 electronically via the Proof of Union Status system, PoUS) is required in particular for exports to special territories or for specific shipping procedures. The status proof confirms that the goods are Union goods and enables duty-free or preferential clearance.
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EU provisions

Despite EU membership, special provisions apply in certain territories:

  • Shipping within the EU: No customs formalities, but tax rules such as VAT must be observed.
  • VAT & documentation obligations: Companies must comply with VAT rules and, where applicable, provide supporting documentation. For deliveries to companies in other EU countries, the VAT rules of the recipient country are decisive. For deliveries to private individuals, they remain a matter of the exporting country up to a turnover threshold of €10,000.
  • Excise duties: Alcohol, tobacco or energy products may be subject to special duties.
  • Europe ≠ EU: Countries such as Switzerland, Norway or Great Britain are part of Europe, but not part of the EU and require regular customs clearance.
  • Although a customs union exists with Turkey, San Marino and Andorra, there is no free movement of goods.

Start export customs clearance with MBE now

Fast, secure and digital support for your export customs clearance – for every destination country. Use our contact form, visit us at an MBE Center near you or register your shipment online right away – for smooth and transparent processing.

Further information on export, import and customs

Further MBE solutions
Shipping in Europe
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Shipping in Europe
Cross-border logistics is indispensable in modern business. Mail Boxes Etc. is your strong partner also beyond national shipping. When shipping in Europe, as an MBE customer you enjoy all the important advantages that also apply to domestic shipping.
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Mail Boxes Etc. is your expert for shipping in Germany and worldwide. With more than 2,900 locations in 53 countries, we offer you tailor-made solutions for the national and international dispatch of your parcels, small packages, letters or freight shipments.
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