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The Export Declaration
The export declaration is form number 0733 of the “Einheitspapier” (SAD). Only forms of norm 2005 are to be used. All information required for the completion of the form can be taken from the “Merkblatt zum Einheitspapier (instructions for the SAD)“ that is available at specialist publishers or in the www by turning to http://www.zoll.de. Please note that as of April 1st, new regulations for the completion of the form are valid!
The export declaration has to be filled in by the exporter of the goods, but the exporter can be represented by a legal person or body (i. e. a haulier or a
declarant).
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Export Declaration
ATTENTION:
The export declaration can be considered as a “tax return“, which means that the officers in the local customs offices are not allowed to assist you when completing the form!
The customs authorities have always the right to inspect the goods, i. e. to check whether the goods correspond with the description of the export declaration. Shipments of a value of more than 3,000 Euros, have normally to be presented to the responsible customs office in the area where the exporter has his registered office. The officers stamp the copy of the export declaration that needs to accompany the shipment. Exemptions to this rule are shipments of a value of less than 3,000 Euros that can be dealt with directly at the frontier. In this case all three copies of the export declaration need to accompany the shipment to the frontier.
The export declaration with the stamps of the responsible customs office and/or the customs office at the frontier acts as confirmation of the fact that the shipment left the
EEC. As no VAT is invoiced for an export to a third country, the export declaration is evidence for the tax office that the commercial invoice is true and
correct.
PLEASE NOTE THAT THESE COMMENTS ARE DESCRIBED RATHER ABBREVIATED. THERE ARE QUITE A NUMBER OF ADDITIONAL DOCUMENTS AND FORMS, AS WELL AS THERE ARE OTHER CUSTOMS PROCEDURES. ADDITIONAL INFORMATION CAN BE OBTAINED FROM YOUR LOCAL CUSTOMS HEAD OFFICE OR YOUR CHAMBER OF COMMERCE.
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