The export procedure is a customs procedure used to ship goods to non-EU countries. It serves to monitor the movement of goods and ensures compliance with foreign trade law. A key component in the export procedure is the electronic export declaration starting at a value of €1.000 up to €3.000. Below that, no export declaration is required.
A distinction is generally made between the single-stage and two-stage export procedure.
The first stage involves initiating the export procedure at the office of exit in whose district the exporter is headquartered or the goods are loaded by submitting the electronic export declaration. The customs office then checks whether the data is complete and the goods are admissible. The goods may then be inspected if needed. When the export is approved, the export accompanying document is generated.
The second stage involves presenting the goods to the responsible customs office at the external EU border together with the export accompanying document. The goods are compared to the declaration data. If the inspection is successful, the goods are exported and the export procedure is discharged with the endorsement of exit.
The single-stage export procedure eliminates the first stage at the office of exit and allows the goods to be declared by electronic export declaration directly at the office of export.