Internet Export Declaration. The Internet-Export Declaration (IAA) is a service offered by customs administration for companies with lower goods volumes for free customs movements. Data transmitted for declaration through the internet are securely encrypted. Subsequently the exporter prints out and signs the customs declaration with all the necessary documentation and hands them in at the export customs office and there receives the ABD (export accompanying document) including the MRN (Movement Reference Number). With the Internet Export Declaration Plus (IAA Plus), the handwritten signature is replaced by an Elster electronic certificate which is known from the advance return for tax declarations. This way, all relevant data (e.g. customs tariff decision or replies from the exporting customs office) can be checked and safely transmitted, without any need of paper via the internet. The IAA Plus does not, however, waive the requirement to submit exporting goods. Going to the customs office can only be entirely dispensed with - if the company has the authorized status of an “approved exporter” ( form 0850), - applies for customs clearance externally - or has an agent to represent him at the declaration (customs agent). IAA Plus advantages at a glance: For approved exporters declarations can be handled 24 hours a day, seven days a week. No added costs for links to ATLAS, to be in line with the new legal requirements. Competitive advantage for small and medium sized companies (SMEs).