Exports under 1.000 EUR

For goods shipments with a value of less than 1,000 EUR there is the option of a verbal declaration. A verbal declaration is a physically expressed declaration of intent and is restricted to special cases (see directive on implementation of the customs code, Customs code DVO Article 226). A commercial invoice or pro forma invoice is sufficient for the verbal declaration. For this purpose the EORI system (Economic Operators\' Registration and Identification System) is being launched for companies, for the purpose of transmitting the data to the EU. The economic operators\' data is saved under the so-called EORI ID number. In accordance with the directive on export trade AWV § 4c (3), an export shipment is defined as \"the quantity of goods which an exporter exports at the same time via the same customs office of exit for the same country of destination\". This means that all shipments which are sent to the same consignee on the same day have to be combined. If the combined goods value is greater than 1,000 EUR an export declaration with an MRN (movement reference number) has to be drawn up for these shipments.