Customs export

What is the commercial invoice?

The commercial invoice (Commercial Invoice) is a key document in international shipping. It serves not only as proof of payment, but also as the basis for customs clearance. For shipping to customs destinations (e.g. EFTA states, third countries), a commercial invoice is mandatory and must be uploaded via the GLS customs portal for an export (gls-customs-portal.next.aeb.com/portal). Separate regulations apply for some countries, which you can find in our country overview (Shipping to Europe; Worldwide shipping).

The commercial invoice is a legally binding document issued by the exporter. It contains all relevant information about the delivery and is essential for the importer, customs authorities and freight forwarders. The following information must be included in the commercial invoice so that smooth customs clearance is possible:

1. Exporter

• Name and address
• Telephone number and email
• EORI number and tax number, if applicable

2. Importer

• Name and address
• Contact person including telephone number and email
• EORI number and tax number, if applicable

3. Delivery address (if different)

• Name and address
• Contact person including telephone number and email

4. Invoice details

• Invoice date
• Invoice number
• Place of invoice issue
• Order or reference number (if available)

5. Goods details

• Description of goods
• Quantity, dimensions and weight
• Customs tariff number (HS code)
• Country of origin
• Goods value with currency
• Unit price and total price

6. Shipping details

• Incoterm (delivery terms)
• Gross and net weight

7. Other information

• Origin declaration (when shipping to countries with preferential agreements)
• Company stamp, signature and printed name

Important notes:

• The invoice must be issued in English or in the language of the importing country.
• Handwritten additions (except telephone number or email) are not accepted.
• An electronic commercial invoice is generally sufficient for customs clearance in many countries.
• However, where preferential agreements exist, an original invoice may be required so that the customs authorities of the importing country can grant the preferential customs benefits (e.g. reduced or waived duties).
• Please always check the import regulations of the destination country.

When should a pro forma invoice be issued?

A pro forma invoice is used when there is no sale transaction, e.g. for sample, gift or repair shipments.
It serves exclusively for customs purposes and replaces the commercial invoice in cases where no commercial transaction takes place.

Mandatory information:

The pro forma invoice must contain all the information required on a commercial invoice, plus the following notes:

• “Value for Customs purposes only” / “For customs purposes only”
• “Free of charge” / “Free of charge

Reason for the shipment

The purpose of the shipment must be clearly stated, e.g.:

• Sample shipment
• Gift shipment
• Exchange
• Replacement delivery
• Return
• Document shipment (e.g. price lists, letters – no cheques or securities)

What is the export accompanying document (EAD)?

For export to non-EU countries, an export accompanying document (EAD) is required if the value of the goods exceeds EUR 1,000 or the total weight of the shipment is more than 1,000 kg. The export declaration must be submitted electronically via the ATLAS system (Automated Tariff and Local Customs Clearance System) and transmitted to the responsible export customs office. Once the export declaration has been released by customs, the export accompanying document (EAD) is generated automatically.

• GLS accepts only the two-stage export procedure. Exceptions may apply to the EuroExpressParcel product.
• The customs shipment may only be handed over to GLS once the EAD is available. Earlier handover is not permitted for customs law reasons.
• If GLS receives a shipment without a valid EAD, it will be returned to the sender/exporter immediately.

Note: 
For certain special customs and/or tax territories (e.g. Canary Islands, Ceuta, Melilla), an EAD is required regardless of the value of the goods.

Did you know? 
By booking the eDeclaration Service, GLS will prepare and submit the export declaration for you. Once released by customs, the export accompanying document (EAD) is generated automatically and made available to you.

What is the EORI number?

The EORI number (Economic Operators Registration and Identification) is an identification number for economic operators involved in the cross-border movement of goods. It is required for companies carrying out customs-relevant processes in connection with import, export or transit into or out of the customs territory of the European Union. The EORI number is used for clear identification vis-à-vis customs authorities within the EU as well as for the movement of goods with countries and territories outside the customs territory of the European Union. The German EORI number generally begins with “DE” and consists of a 15-digit number. Older EORI numbers already assigned may differ from this format but remain valid. The validity of an EORI number can be checked in the European Union’s EORI validation database via the following link. If you do not yet have an EORI number, you can apply for one free of charge from German customs via the following link.

What is the goods value?

A realistic goods value must be stated even for free shipments. This serves exclusively for customs valuation purposes (e.g. for determining duties, statistical purposes or risk analyses) and does not represent a purchase price.

What are proofs of preference?

The European Union has concluded preferential agreements with numerous countries that allow customs benefits for goods with preferential originating status. For these customs benefits (e.g. reduced or duty-free import) to be granted, a corresponding proof of preference must be provided, proving the origin of the goods in accordance with the rules of origin of the respective agreement.

There are two main forms of proofs of preference:

1. Formal proofs of preference
   These are issued by customs authorities or authorised bodies, e.g.:
   • Movement certificate EUR.1
   • Movement certificate EUR-MED
   • A.TR. (for the movement of goods with Turkey)
2. Informal proofs of preference
   These are prepared by the exporter themselves, e.g.:
   • Origin declaration on the invoice (OD)
   • EUR-MED origin declaration
   • Statement on origin (e.g. as part of the REX system)

The choice of form of proof depends in particular on:

• the destination country or the respective agreement,
• the goods value (e.g. up to €6,000, an origin declaration is often sufficient),
• the status of the exporter (e.g. “Approved Exporter” or “Registered Exporter (REX)”).

What is the origin declaration on the invoice?

An origin declaration serves as proof of the preferential origin of goods under free trade and preferential agreements. It enables the importer in the destination country to claim customs benefits such as reduced or duty-free import charges. Instead of formal proof of origin (e.g. a movement certificate EUR.1), the exporter may declare the originating status of the goods directly on the invoice or another commercial document, provided the requirements of the relevant preferential agreement are met.

1. Requirements:
   
   • The goods must comply with the rules of origin of the relevant preferential agreement.
   • In many free trade agreements, an origin declaration may be made by any exporter, provided the value of the originating products in a shipment does not exceed 6,000 euros. Depending on the agreement, different value limits may apply. Approved exporters (AE) or registered exporters (REX) may generally issue origin declarations regardless of the goods value. Which form is to be used depends on the respective agreement.
   • Approved exporters state their authorisation number.
   • Registered exporters state their REX number.
   • If the invoice contains both originating and non-originating goods, the originating goods must be clearly identifiable.
   • For originating goods with different countries of origin, the respective goods items must be clearly marked.

Important note:

The exporter is responsible for ensuring that the requirements for preferential origin are met and documented accordingly (e.g. by supplier declarations). The exact wording of the origin declaration and the requirements for its issue are governed by the respective applicable free trade or preferential agreement. Even minor deviations from the prescribed wording may lead to the refusal of customs preference. Further information can be found on the German customs website via the following link.

What is the movement certificate EUR.1?

The movement certificate EUR.1 is a formal proof of preference under many free trade and preferential agreements of the European Union. It serves as proof of the preferential origin of goods and enables the importer in the destination country to claim customs benefits. The EUR.1 is generally applied for by the exporter and issued or endorsed by the competent customs office. Whether a EUR.1 is required or whether an origin declaration or statement on origin may be used instead depends on the provisions of the relevant applicable preferential agreement. Approved exporters (AE) or registered exporters (REX) may, depending on the agreement, issue origin declarations or statements on origin regardless of the goods value and in these cases often do not need a EUR.1.

Important note:

The requirements for the issue of a EUR.1 and the permissible alternatives differ depending on the free trade or preferential agreement. Further information can be found on the German customs website.