Export Notification Service

An ATLAS export declaration is the central step for exporting goods from Germany to third countries in a legally compliant manner. But when is it actually required, which information is needed and how does the procedure work in practice?
At Mail Boxes Etc., you receive all key information clearly structured, so that you can understand and apply the entire process with confidence:

Basics provide the necessary background knowledge, practice explains the typical registration process step by step, and troubleshooting specifically addresses common uncertainties regarding export documents and proof. This gives you not only theoretical information, but also practical guidance and answers to frequently asked questions for your day-to-day export work.

Table of contents with jump links

Level 1: Basics of the ATLAS export declaration

This section creates a basic understanding of the electronic export declaration. It explains key terms, defines the scope of application and places the export declaration within the overall export process. This gives you the necessary technical foundation to safely classify both legal requirements and practical workflows.

What is an ATLAS export declaration?

The ATLAS export declaration is the electronic customs declaration for the export of goods. In Germany, it is processed via the ATLAS Export IT system (Automated Tariff and Local Customs Clearance System). The system enables digital communication between economic operators and customs authorities, allowing export declarations to be submitted, checked and released without paper. It is therefore the central procedure for documenting the lawful exit of goods from the customs territory of the EU.

Who is this topic relevant for?

An export declaration is relevant for all companies that ship goods outside the EU, whether regularly or only occasionally. Typical target groups include manufacturers, traders, exporters, e-commerce companies and logistics managers in businesses. Self-employed individuals or small businesses with occasional third-country deliveries should also be familiar with the procedure in order to make export processes legally compliant and traceable.

When is an export declaration required?

In principle, all goods leaving the customs territory of the EU must be declared under customs law. Export clearance is part of export control and a prerequisite for issuing proof of export.
Exceptions only apply if the requirements for an oral or conclusive export declaration are met, the export takes place under a Carnet ATA or the fallback and safety concept is applied.

Purpose and benefits of the export declaration

The customs declaration not only fulfils a legal obligation, it also creates legal certainty and transparency in the export process. It documents which goods were exported, at what value and under which customs conditions. This makes it easier to provide evidence to authorities, supports the checking of embargo and sanctions lists and ensures clean, traceable export processes. Proper declaration is also a key element for accounting and tax purposes (e.g. VAT exemption for export deliveries).

Difference between export, delivery abroad and other shipping cases

Not every delivery abroad has the same customs significance.

• An export occurs when goods leave the customs territory of the EU and enter a third country (e.g. Switzerland, USA, China).
• A delivery abroad – for example to France or Italy – is not an export under customs law, but an intra-Community delivery within the European Community.
• Other shipping cases, such as shipping to trade fairs, repairs or returns, may require special rules.

This distinction helps you identify when an ATLAS export declaration is actually required and when other procedures apply.

Role of ATLAS in the export process

ATLAS provides the technical and procedural framework for electronic export processing. It connects companies, customs offices and service providers via secure data interfaces. This allows all relevant information such as goods description, exporter, customs tariff number, origin and destination country to be checked automatically and released digitally. The system ensures greater efficiency and precise traceability of individual export procedures.

Parties involved and responsibilities

Several parties are involved in the export process:

• Exporter: the company that sells or ships the goods.
• Declarant: either the exporter itself or an appointed service provider that submits the customs declaration.
• Customs office of export: place of declaration, typically within the country.
• Customs office of exit: customs office through which the goods actually leave the EU customs territory.
• Freight forwarder or logistics partner: supports the physical shipment and, where applicable, the technical ATLAS processing.

These roles interlock and ensure a smooth process.

Level 2: Practical handling of the ATLAS export declaration

This section shows which data and documents you or your company need to prepare and how the process works in practice. It provides concrete guidance so that you can complete the export declaration efficiently and in a legally compliant manner.

Which requirements must be met in advance

Before an export declaration can be created, organisational and formal requirements must be in place. These include a valid EORI number (Economic Operators Registration and Identification) for every exporting company. Internal processes should also be clearly defined – for example who submits the declaration, who checks documents and who manages the confirmation of goods exit. Functional communication with the freight forwarder or your customs service is crucial for a smooth process.

Which company data and master data are required

Precise master data is required for the ATLAS export declaration.

This basic information enables correct technical transmission via the ATLAS system.

Which goods data must be provided

Detailed goods data must be transmitted for each item:

• Exact goods description according to the customs tariff number
• Trade description and quantity of the goods
• Goods value and statistical weight
• Country of origin, destination country and type of packaging

This information forms the basis for inspection by customs and directly influences classification in the customs tariff as well as possible authorisation requirements.

Which documents and proof are important

In practice, the following accompanying documents are part of the export declaration:

• Commercial invoice and delivery note
• Authorisations, customs documents or certificates (if required)
• Export authorisations for controlled goods or dual-use products
• Transport documents such as forwarding order or tracking label

These documents serve as proof of goods identity and as the basis for electronic checks in the ATLAS procedure.

Export declaration process – step by step

1. Prepare data: record all mandatory information about the company, goods and recipient.
2. Submit declaration: submission to the responsible customs office of export is carried out via customs software or a service provider such as MBE.
3. Inspection by the customs office: the data is checked electronically; if anything is unclear, customs may request further information or documents.
4. Release for export: after release, you receive the Export Accompanying Document (EAD) with the MRN (Movement Reference Number). This document accompanies the shipment.
5. Exit of goods: as soon as the goods leave the EU customs territory, this is confirmed electronically – this creates the confirmation of exit.
6. Complete documentation: the export procedure is archived internally; these documents serve as tax and customs proof.

What happens after the declaration

After successful transmission, the declarant receives various status messages from the ATLAS system: “Acceptance”, “Release”, “Exit confirmed”. These messages show the progress of the procedure. The final confirmation of exit serves as proof that the goods have actually left the customs territory. This step plays a central role in accounting and tax documentation.

Meaning of MRN, confirmation of exit and proof of export

• MRN (Movement Reference Number): unique process number for identifying the declaration.
• EAD (Export Accompanying Document): document carried during transport so that the goods can be assigned during customs checks.
• Confirmation of exit: electronic proof that the goods have left the EU customs territory.

These three terms are closely connected: the MRN refers to the export procedure, the EAD accompanies the goods during transport, and the confirmation of exit confirms the actual export.

Relevance for VAT and documentation obligations

The confirmation of exit is a central document for tax documentation in export deliveries because it confirms that the goods have left the EU customs territory. However, the tax assessment is always based on the overall picture of the evidence, including invoice, delivery note and proof of shipment. This is important in order to claim VAT exemption for export deliveries in a legally secure manner.

Deadlines, timing and process reliability

In practice, it is advisable to have all data fully available at least one working day before shipping. The customs check may vary in duration depending on the product and destination country. Delays are often caused by incomplete information or missing documents.
Careful preparation increases process reliability and ensures that the Export Accompanying Documents are available in time and the shipment can start as planned.

Level 3: Troubleshooting, special cases and guidance for beginners

This section supports anyone who is dealing with the ATLAS export procedure for the first time or wants to avoid common pitfalls. It shows you typical errors, explains frequent queries from customs authorities and provides guidance on special cases in the export process.

Typical errors in the export declaration

In practice, many delays are caused by imprecise goods descriptions, incomplete documents or incorrect value information. A lack of coordination between internal departments – such as purchasing, sales and export – also often leads to contradictory information. Those who carefully compare data and documents before electronic transmission avoid later changes or correction steps.

Frequent queries or reasons for rejection

Customs offices regularly respond to unclear item numbers, incomplete origin information or unexplained value discrepancies between the invoice and the declaration. Missing references to authorisations or codes can also lead to rejections. A systematic check before shipping helps minimize queries and speed up clearance.

Special cases and exceptions

In addition to standard procedures, there are exceptions that require special attention. These include temporary export, returned goods, goods subject to authorisation and cases involving different procedure types. In such constellations, additional documentation obligations or specific customs codes must be observed. A clear distinction between these special cases makes it easier to use the ATLAS system correctly and helps prevent misunderstandings.

Differences between standard cases and more complex export cases

The typical standard case involves clearly defined commercial goods with known origin, a transparent recipient and complete accompanying documents. In such cases, a simple declaration via ATLAS is usually sufficient. More complex cases arise when several countries or parties are involved, special authorisation requirements apply or deliveries are part of a manufacturing process. In such situations, expert advice is recommended in order to ensure the correct procedure type and documentation.

Practical tips for an error-free declaration

For more detailed tips, please also refer to our information on perfect customs data.

• Always provide a precise goods description in line with the customs tariff number.
• Check documents (invoice, proof of shipment, authorisations) completely before entering the data.
• Keep value and quantity information consistent – discrepancies cause queries.
• Carry out an internal check for correct coding and procedure codes before shipping.
• Include a contact person for queries in the declaration to shorten processing times.