Service Finder
Register and participate in the customs IT procedures ATLAS, AES and EMCS
Service Description
If you trade across borders with countries outside the European Union (EU), you must participate in the "Automated Tariff and Local Customs Clearance System" (ATLAS). The automated export procedure, known in the EU as the "Automated Export System" (AES), is generally mandatory for exporting companies in the EU. It enables largely automated clearance and monitoring of cross-border goods traffic. To participate in electronic data exchange with the customs administration in the ATLAS and AES IT procedures, registration is required using a certified software solution. As an alternative, the customs administration offers you the option of creating declarations via Internet applications
If you are transporting excise goods that are not already subject to excise duty, this is referred to as "movement under suspension of excise duty". The tax is suspended as long as the goods are on their way to their final destination. The Excise Movement and Control System (EMCS) is used to control the movement of excise goods within the EU.
If you wish to use certified software for the electronic exchange of messages with the customs administration in the EMCS procedure, you must register. Alternatively, you can participate in the EMCS procedure via the "Internet EMCS Application" (IEA).
Process flow
You must register in writing to participate in the ATLAS IT procedure:
- Download the appropriate forms for you from the website of the Directorate General of Customs.
- For first-time registration: Form 0874 and the associated attachment 0874to
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At the same time, you must provide the GZD with the necessary network connection details:
- If a standardized communication channel is used for all message groups: Form 0871
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If different communication channels are used for the requested message groups:
- one form 0871a for each FTAM network connection and
- one form 0871b for each X.400 network connection.
- Complete the relevant form in full and sign it. Send the completed, signed application together with the required documents by e-mail (PDF document), by post or by fax to the General Directorate of Customs - DO Weiden - Participant Management.
- If required, coordination and any notification will be made by e-mail. The BIN will be sent by post to the authorized person specified in the application.
You must register in writing for the EMCS IT procedure:
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Download the appropriate forms for you from the website of the Directorate General of Customs. You will need the following forms to register:
- Form 033088 (Registration for EMCS participation)
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Form 033084 (Network connection/preferred communication channel EMCS) with the supplementary sheets
- Form 033085 (Technical details FTAM (EMCS)) and
- Form 033086 (Technical details X.400 (EMCS)) and
- Form 033089 (BIN application EMCS)
- Complete the form in full and sign it. Send the completed application together with the required documents by e-mail (PDF document), by post or by fax to the Directorate General of Customs - DO Weiden - Participant Management.
- If required, coordination and any notification will be made by e-mail. The BIN will be sent by post.
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The application for participation must include in particular
- the excise duty numbers issued in connection with the excise duty permits
- the certified participant software to be used
- the details regarding access to the customs administration's communication network (FTAM, X.400)
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If required, coordination and any notification will be made by e-mail. The BIN will be sent by post.
Requirements
- You engage in cross-border trade and/or
- you transport excise goods under duty suspension.
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You can register if you meet the following requirements:
- You must use software certified by the GZD to transmit the participant messages.
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You must have an EORI number (Economic Operators' Registration and Identification Number) and, if applicable, an associated establishment number. The EORI number is issued free of charge upon application by the Generalzolldirektion - Dienstort Dresden - Stammdatenmanagement (GZD - DO Dresden - Stammdatenmanagement).
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If you do not yet have an EORI number, you can apply with
- the EORI number form (form 0870a) to apply for an EORI number.
- Private individuals and legally dependent company or organizational units should use the special forms 0870c (private individuals) and 0870b (branch number).
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If you do not yet have an EORI number, you can apply with
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You must be assigned a participant identification number (BIN). The BIN replaces the handwritten signature in electronic message exchange with the customs administration. You can apply for the BIN at GZD - DO Weiden - Participant Management.
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If you do not yet have a BIN, you can apply with
- the BIN application form (Form 0872) or the BIN Internet application (IA-BIN) to apply for a BIN.
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If you do not yet have a BIN, you can apply with
Details regarding ATLAS participation can be found in the "Information sheet for participants in the chapter "Technical requirements for participation". For EMCS, the requirements can be found in the "Information sheet on participation in the EMCS IT procedure" in the "Participation requirements" section.
Which documents are required?
As a rule, you do not need to submit any documents.
What are the fees?
Registration for ATLAS, AES and EMCS is free of charge for you.
Participation requires certain hardware and software equipment, whereby the various providers of certified software offer very different access options.
What deadlines do I have to pay attention to?
You should submit your application at least 5 working days before the start of the validity period.
Processing duration
The average processing time depends on the type of application. For new applications this is 15 working days, for change applications on average 1 to 3 working days. A longer processing time must be expected during changeover phases.
Legal basis
- ATLAS procedural instructions
- in conjunction with § 8 of the Customs Ordinance (ZollV)
- EMCS procedural instructions
- in conjunction with Section 10 of the Tobacco Tax Act (TabStG)
- § Section 16 of the Tobacco Tax Act (TabStV)
- § Section 13 Alcohol Tax Act (AlkStG)
- § Section 29 of the Alcohol Tax Act (AlkStV)
- § Section 3 of the Alcopop Tax Act (AlkopopStG)
- § Section 9 of the Sparkling Wine and Intermediate Products Tax Act (SchaumwZwStG)
- § Section 15 of the Sparkling Wine and Intermediate Products Tax Ordinance (SchaumwZwStV)
- § Section 29 (3) of the German Sparkling Wine and Intermediate Products Tax Act (SchaumwZwStG)
- § Section 43 of the Sparkling Wine and Intermediate Products Tax Ordinance (SchaumwZwStV)
- § Section 32(2)(2) of the German Sparkling Wine and Intermediate Products Tax Act (SchaumwZwStG)
- § Section 50 of the Sparkling Wine and Intermediate Products Tax Act (SchaumwZwStG)
- § Section 9 Beer Tax Act (BierStG)
- § Section 16 of the Beer Tax Act (BierStV)
- § Section 9d of the Energy Tax Act (EnergieStG)
- § Section 28a of the Energy Tax Act (EnergieStG)
- Article 110 Union Customs Code (UCC)
Applications / forms
- Appeal
- If your application is rejected, you will find detailed information on how to lodge an appeal in the notification.
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Fiscal court action
Appeal
- Forms: yes
- Online procedure possible: yes
- Written form required: yes
- Personal appearance required: no
- Form 0870a (EORI number)
- Form 0870b (branch number)
- Form 0870c (private individuals)
- Form 0874 (Application for ATLAS/AES participation)
- Form 0871 (grid connection)
- Form 0871a (Network connection - Group-specific)
- Form 0871b (Network connection - Group-specific)
- Form 0872 (BIN application)
- Alternatively: Internet application BIN (IA-BIN)
- Form 0873 (BIN application for deferral)
- Form 033088 (Registration for EMCS participation)
- Form 033084 (Network connection/Preferred communication channel EMCS)
- Form 033085 (Technical information FTAM (EMCS))
- Form 033086 (Technical specifications X.400 (EMCS)
- Form 033089 (BIN application EMCS)
- Form 033087 (Application for registration/amendment)
- Internet Export Declaration Plus (IAA-Plus):
- Online procedure "Internet EMCS application" of the customs administration
Further Information
Author
The text was automatically translated based on the German content.
- Registration for participation in the ATLAS, AES and EMCS IT procedures Acceptance
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance
Professionally released on
21.06.2021