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the export of goods to countries outside the European Community has become obsolete in the classic paper form, and has been replaced by a computerised NCTS customs system (ATLAS transmission) in line with the electronic declaration requirement.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.