The customs declaration is the act by which a person indicates the intention to subject goods to a particular customs procedure.
The customs declaration for the export of goods to countries outside the European Community has become obsolete in the classic paper form, and has been replaced by a computerised NCTS customs system (ATLAS transmission) in line with the electronic declaration requirement.
- The export procedure can be performed either online with the Internet Export Declaration Plus (IAA-Plus) or by participating in the IT procedure ATLAS Export/AES as well as verbally (goods value of less than 1,000 euros).
- The submission of the customs declaration to the competent customs office is deemed to be an application (declaration of intent) for customs processing.
- An export declaration must be submitted every time goods are exported to a country outside the EU with an invoice value of EUR 1,000 or more.