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, called "Automated Export System" (AES) in the EU, is generally mandatory for exporting companies in the EU. It enables largely automated clearance and monitoring of the cross-border movement of goods. To participate in the electronic data exchange with the customs administration in the IT procedures ATLAS and AES, a registration is required using a certified software solution. Alternatively, the customs administration offers you the option of creating declarations via Internet applications.
If you transport excisable goods without these already being charged with excise duty, this is referred to as a "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) controls the movement of excisable goods under suspension of excise duty within the EU.
If you want to use certified software for electronic message exchange 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
To participate in the ATLAS IT procedure, you must register in writing:
- Download the forms suitable for you via the website of the Directorate General of Customs.
- For the initial registration: Form 0874 and the corresponding attachment 0874an.
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At the same time, you must inform the GZD of the necessary network connection details:
- If a uniform 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:
- for each FTAM network connection: form 0871a and
- a form 0871b for each X.400 network connection.
- Fill in the respective form completely 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 Generalzolldirektion - DO Weiden - Teilnehmermanagement.
- If required, the coordination and any notification will be made by e-mail. The BIN will be sent by post to the authorised person indicated in the application.
You must register in writing for the EMCS IT procedure:
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Download the forms that are suitable for you via the website of the Generalzolldirektion. You will need the following forms for the registration:
- Form 033088 (Registration Participation EMCS).
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Form 033084 (Network Connection/Preferred Communication Channel EMCS) with the supplementary sheets.
- Form 033085 (Technical details FTAM (EMCS)) or
- Form 033086 (Technical data X.400 (EMCS)) and
- Form 033089 (BIN application EMCS)
- Complete the form in full and sign it. Send the completed application together with the respective required documents by e-mail (PDF document), by post or by fax to the Generalzolldirektion - DO Weiden - Teilnehmermanagement.
- If required, the coordination and any notification will be made by e-mail. The BIN will be sent by post.
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In particular, the application for participation must state:
- the excise duty numbers issued in connection with the excise duty permits
- the certified participant software to be used
- the details concerning access to the customs administration's communication network (FTAM, X.400).
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If required, the coordination and any notification will be made by e-mail. The BIN shall be sent by post.
Requirements
- you engage in cross-border trade and/or
- you transport excisable goods under duty suspension.
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You can register if you meet the following requirements:
- Software certified by the GZD must be used for the transmission of subscriber 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 - Master Data Management).
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If you do not yet have an EORI number, you can use
- apply for the issue of an EORI number using the EORI number form (form 0870a).
- Private individuals as well as legally dependent business or organisational units should use the special forms 0870c (private individuals) and 0870b (establishment number).
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If you do not yet have an EORI number, you can use
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You must be assigned a party identification number (BIN). The BIN replaces the handwritten signature in the electronic message exchange with the customs administration. You apply for the BIN at the GZD - DO Weiden - Participant Management.
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If you do not yet have a BIN, you can use
- apply for the issuance of a BIN using the form BIN Application (Form 0872) or the Internet Application BIN (IA-BIN).
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If you do not yet have a BIN, you can use
Details regarding participation ATLAS can be found in the "Leaflet for Participants in the chapter "Technical Requirements for Participation". For EMCS, the requirements are contained in the "Leaflet for Participation in the IT Procedure EMCS" in chapter "Participation Requirements".
Which documents are required?
As a rule, you do not have to submit any documents.
What are the fees?
Registration for ATLAS, AES and EMCS is free of charge.
Participation requires certain hardware and software equipment, whereby the various providers of certified software offer quite different access options.
What deadlines do I have to pay attention to?
The applications should be submitted at least 5 working days before the registered validity start date.
Processing duration
The average processing time depends on the type of application. For new applications this is 15, for amendments on average 1 to 3 working days. During conversion phases, a longer processing time must be expected.
Legal basis
- Verfahrensanweisung ATLAS
- in Verbindung mit § 8 Zollverordnung (ZollV)
- Verfahrensanweisung EMCS
- in Verbindung mit § 10 Tabaksteuergesetz (TabStG)
- § 16 Tabaksteuergesetz (TabStV)
- § 13 Alkoholsteuergesetz (AlkStG)
- § 29 Alkoholsteuergesetz (AlkStV)
- § 3 Alkopopsteuergesetz (AlkopopStG)
- § 9 Schaumwein- und Zwischenerzeugnissteuergesetz (SchaumwZwStG)
- § 15 Schaumwein- und Zwischenerzeugnissteuerverordnung (SchaumwZwStV)
- § 29 Absatz 3 Schaumwein- und Zwischenerzeugnissteuergesetz (SchaumwZwStG)
- § 43 Schaumwein- und Zwischenerzeugnissteuerverordnung - SchaumwZwStV)
- § 32 Absatz 2 Nummer 2 Schaumwein- und Zwischenerzeugnissteuergesetz (SchaumwZwStG)
- § 50 Schaumwein- und Zwischenerzeugnissteuergesetz (SchaumwZwStG)
- § 9 Biersteuergesetz (BierStG)
- § 16 Biersteuergesetz (BierStV)
- § 9d Energiesteuergesetz (EnergieStG)
- § 28a Energiesteuergesetz (EnergieStG)
- Artikel 110 Unionszollkodex (UZK)
Applications / forms
- Appeal
- Detailed information on how to file an appeal can be found in the decision if your application is rejected.
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Tax court action
Appeal
- Forms: yes
- Online procedure possible: yes
- Written form required: yes
- Personal appearance required: no
- Formular 0870a (EORI-Nummer)
- Formular 0870b (Niederlassungsnummer)
- Formular 0870c (Privatpersonen)
- Formular 0874 (Anmeldung zur Teilnahme ATLAS/AES)
- Formular 0871 (Netzanbindung)
- Formular 0871a (Netzanbindung – Gruppenspezifisch)
- Formular 0871b (Netzanbindung – Gruppenspezifisch)
- Formular 0872 (BIN-Antrag)
- alternativ: Internetantrag BIN (IA-BIN)
- Formular 0873 (BIN-Antrag Aufschub)
- Formular 033088 (Anmeldung Teilnahme EMCS)
- Formular 033084 (Netzanbindung/Bevorzugter Kommunikationskanal EMCS)
- Formular 033085 (Technische Angaben FTAM (EMCS)
- Formular 033086 (Technische Angaben X.400 (EMCS)
- Formular 033089 (BIN-Antrag EMCS)
- Formular 033087 (Antrag auf Erfassung/Änderung)
- Internetausfuhranmeldung Plus (IAA-Plus):
- Online-Verfahren „Internet-EMCS-Anwendung“ der Zollverwaltung
Further Information
Author
- Anmeldung zur Teilnahme an den IT-Verfahren ATLAS, AES und EMCS Entgegennahme
Remark: Anzeige der Leistung im Ursprungsportal
Technically approved by
Federal Ministry of Finance
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Competent Authority
Generalzolldirektion (GZD), Direktion II Teilnehmermanagement (ATLAS, EMCS, AES)
Address
92637 Weiden i.d.OPf.
Further Authorities
Postal address
01077 Dresden, Stadt