An “export accompanying document” (EAD) forms the first part of the two-step export procedure. The goods listed in the export declaration usually need to be presented to the customs office of exit, where they are examined based on the export declaration to ensure they correspond with the information provided and subsequently undergo a risk analysis. Once that is completed, the goods are cleared for export.
The “export accompanying document” and corresponding MRN (master reference number) is electronically sent to the declarant. The declarant is the person “responsible” for the import. He/She must ensure the goods are legitimate, correctly valued and declared upon import – this includes customs debt, accuracy of the information given in the declaration, the authenticity of the documents presented and compliance with all legal obligations.
The MRN needs to be declared to the customs office of exit during registration for the second step of the export procedure.
(export accompanying document = Ausfuhrbegleitdokument two-step export procedure = Zweistufigen Ausfuhrverfahren compliance = Zustimmung legal obligations = gesetzliche Verpflichtungen customs office of exit = Ausgangszollstelle declared = angemeldet werden)