ATLAS – IMPOST – Change especially in the eCommerce sector!

Dear customs community, In this article, I would like to address a topic that is not entirely new - but which is still frequently brought to my attention and raises many questions. In particular, when different customs offices have different requirements for an alternative proof, uncertainty arises and questions arise. Although it is not a BREXIT-specific problem, many export procedures that have been opened to the UK remain unresolved. The customs administration has also responded to this with simplifications. But first things first! The follow-up procedure for exports If no exit note (AGV) has been received within 90 days of the release for export, the customs office will initiate the follow-up procedure and you will be requested via ATLAS to provide information on the whereabouts of the goods. You have 45 days to respond. If the export has taken place, an alternative proof must normally be submitted within 150 days (after release for export). Due to the large number of uncompleted transactions to the UK, the German customs administration has extended the deadline to 500 days until further notice (see chart or ATLAS Info 0255/21).

The EU Commission publishes a guide for companies to prepare for the end of the transition period. You can find the guide here. Source: European Commission