With the exception of the free zone procedure, goods are placed under a customs procedure on the basis of a customs declaration.

You can also make this customs declaration in the form of an entry in the declarant's accounts. This is a simplification of the declaration procedure for import and export, in which you make entries in your accounts.

To be able to make the entry in the accounts, you require authorization from the responsible main customs office.
You can apply for authorization with regard to the declaration of goods for transfer to the following procedures:

• Release for free circulation. This does not apply to
  • Simultaneous release for free circulation under customs and tax law of goods that are exempt from VAT or transported under suspension of duty.
  • Re-export with simultaneous release for free circulation under customs and tax law of goods that are exempt from VAT or transported under duty suspension.
• Customs warehouse
• Temporary admission
• End use
• Inward processing
• Export and re-export

When exporting or re-exporting, bear in mind that the authorization can only be issued for goods that are exempt from the obligation to submit an advance declaration.

Once you have received the permit, you can make entries in the accounts. The following then applies to import and export:

Import:

• You can only make goods available to the customs administration outside the official place of a customs office at a place listed in the application and approved in the authorization.
• The customs declaration at the authorized places of goods is made by entering at least the reduced data record of a simplified customs declaration in the accounts.
• You must send the data entered to the responsible customs office immediately by sending a notification of entry.
• The goods are released either by the customs office or by the expiry of a specified period. If the main customs office has granted you an exemption from presentation to customs, the goods are deemed to have been released as soon as the notification is sent. Presentation is the obligation to make the goods available to the customs office for inspection.
• You must summarize all notifications of a calendar month, completed with the missing data, in a supplementary customs declaration by the 10th calendar day of the following month at the latest.
• Any import duties incurred will be assessed on the basis of the supplementary customs declaration. You must pay the duties by the 16th day of the calendar month following the accounting period at the latest. In certain circumstances, a longer deadline applies to import VAT.

Export:

• As the declarant, you must enter the data of the full or simplified export declaration in the accounts.
• The export authorization (EIR) is only issued with the exemption from the presentation obligation.
• The export goods are deemed to have been released for the export procedure when they are entered in the accounts.
• You must summarize all notifications of a calendar month in a subsequent monthly collective export declaration.
• You must submit the collective export declaration by the 10th calendar day after the end of the month in which the entry was made in the accounts.
• For companies that belong to the group of suppliers of foodstuffs and other goods for consumption or sale on board ships and aircraft, the deadline may be extended to the 16th calendar day.