Shipping guidelines Customs regulations for export According to current customs regulations each shipment of goods and documents into countries outside the European Union are declarable. Basically customs documents are not necessary for shipments within the European Union.

Countries oft he European Union EU-Countries: (all shipments are liable to VAT)

Belgium, Bulgaria, Croatia, Denmark*, Germany*, Estonia, Finland*, France*, Greece*, Great Britain*, Ireland, Italy*, Latvia, Lithuania, Luxembourg, Malta, Netherlands*, Austria, Poland, Portugal, Romania, Sweden, Slovakia, Slovenia, Spain*, Czech Republic , Hungary und Cyprus (Greek part) * without EU-excepted areas

EU- excepted territories: (customs documents required)

Do not belong to EU despite their central location:

Cyprus Denmark Finland France

Turkish part Faroe Islands and Greenland Åland Islands French Overseas Departments: Guadeloupe, Martinique, La Réunion and French Guiana, Saint-Barthélemy, Saint-Martin, Saint Pierre et Miquelon, Mayotte, French Polynesia, Wallis and Futuna as well as the French Southern and Antarctic Lands Germany Heligoland and Büsingen Great Britain Isle of Man, British Overseas Departments, Gibraltar, Channel Islands (Guernsey, Jersey, Alderny and Sark-Islands) Greece Island Mount Athos Italy Campione d’Italia, Livigno Italian part between bank of Lake Lugano and the political border between Ponte Tresa and Porto Ceresio Netherlands Aruba, Bonaire, Curacao, Saba, Sint Eustatius, Sint Maarten Spain Ceuta and Melilla, Canary Islands 1

3,4

3,4

1,2

3,4

Andorra , Iceland , Liechtenstein , Monaco , Norway , 1 4 1 San Marino , Switzerland , Vatican City 1

special relations to the EU because of customs union no documents required, due to customs treaty with France agreement on the European Economic Area with the EU 4 European Free Trade Association (EFTA) 2 3

Details always refer to the currently valid legislative provisions. Subject to modifications. Stand 03/2015

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Required customs forms for non-EU-countries and EU-excepted territories Up to a value of goods of 1,000 €



Over a value of goods of 1,000 €

 

Over a value of goods of 6,000 €

  

Commercial- or pro forma invoice with declaration of origin* Commercial invoice with declaration of origin* Export accompanying document (ABD) including MRN and barcode Commercial invoice Movement certificate EUR.1* Export declaration and print-out of export accompanying document (ABD) with MRN and barcode Depending on the kind of goods an up-to-date supplier’s declaration can be additionally demanded

* In case of complying preferential trade arrangements.

Commercial- and pro forma invoice For shipments to countries, which are not members of the European Union, a commercial invoice is generally required. A commercial invoice on original letterhead in English, five copies (original plus four copies) have to be enclosed to each shipment. Sole exceptions are shipments to Liechtenstein and Switzerland – at these German documents are sufficient. For smooth customs handling a commercial- or pro forma invoice has to include the following:

       

Name and address of the consignor



Name and address of the consignee including telephone number (it is important to add the international country code of the consignee-country in front of the postal code)

VAT ID number of the consignee Direct contact person at consignee Date, number and place of invoice Delivery address (wenn diese von der Rechnungsanschrift abweicht)

Terms of delivery according to Incoterms® 2010 (spell in full)

EORI- number of the consignor

 

Description of goods: labelling, quantity of the goods, customs tariff number, value of the diverse goods and value of all goods in-cluding: o Indication of currency, o Parcel label number(s), o Weight per customs position (gross/net o Total weight (gross/net) Company stamp and signature Declaration of origin (in case of complying preferential trade arrangements)

A pro forma invoice is issued if the goods have no commercial value, for example gift parcels, shipments of samples or if goods are not meant to be resold. The pro forma invoice does not indicate a claim for payment for the consignee. A pro forma invoice proves the value of exported goods for customs authorities. The required details conform to the ones of a commercial invoice (see above). Additionally, a declaration of value including following notation “Invoice for customs purpose only” has to be carried out.

The 11-digit identity card number of the consignee is required for shipments for private consignees in Norway. The identity card number is made up of: DDMMYY (date of birth) XXXXX (personal number). The identity card number has to be inserted underneath the consignee’s address on the invoice. VAT ID number of

Details always refer to the currently valid legislative provisions. Subject to modifications. Stand 03/2015

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the consignor and the consignee (identity card of private individuals) for shipments the Canary Islands has to be indicated. For shipments to Serbia the consignee’s tax number has to be reported.

Preference certificate Declaration of origin / movement certificate EUR.1 A preference certificate allows reduced customs duty or even exemption from customs in relation to imports. Goods must have a preferential origin, which means that goods are of European Union or EFTA origin. This certificate has to be provided by the consignor in form of a declaration of origin up to a value of goods of 6,000 € or in form of a EUR.1 over a value of goods of 6,000 € and it is left to his/her discretion. For acceptance as a preference certificate the declaration of origin on the invoice requires exact wording: 1

The exporter of the products covered by this document (customs authorization No. ...) declares that, except where otherwise clearly indicated, these products are of ___________________ 2 preferential origin 1

If the declaration on the invoice is issued by an approved exporter, the authorization number of this approved exporter must be entered in this space. If the declaration on the invoice is not issued by an approved exporter , the words in brackets shall be omitted or the space left blank. 2

If the declaration fully or partly concerns goods with origin in Ceuta and Mellila, the abbreviation CM has to be attached clearly visible.

Place, Date Original signature of the consignor as well as the name of the signee in block letters For shipments to Turkey it is recommended to add the A.TR preference document irrespectively of the value of goods. The A.TR preference document is a preference certificate only valid for Turkey.

Export Declaration and Export Accompanying Document Following procedure is carried out by the declaring authority (customs declarant). Basically each consignor must receive prior authorization to export. This Export Accompanying Document (EAD) is needed by the responsible customs office for all shipments to non-EU-countries or EU-excepted territories, which exceed the statistical threshold of 1,000 €. Since September 2009 the export declaration can only be submitted electronically. The ECS/AES-System is the export module of the customs software and means that one can directly communicate with the responsible customs office via certified software. The customs office checks the export data and confirms the surrender of goods by sending the Export Accompanying Document as PDF-file which carries the Movement Reference Number (MRN). Only this number starts the export procedure and makes the shipment ready for dispatch. Customs documents must be visibly attached outside on the shipments. ATTENTION: An electronic export declaration is required when on one day several parcels (even if every single parcel has an value of goods of under 1,000 €) from the same declarant are exported to one and the same destination country (e.g. Norway), at the same time with the same means of transport via the same Office of Exit (e.g. Flensburg). One export declaration is done for every single bill-to party as soon as the value of total exports of one day to one country of destina-tion exceeds 1,000 €. Not yet available or incomplete customs documents delay export and cause additional costs.

Details always refer to the currently valid legislative provisions. Subject to modifications. Stand 03/2015

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Terms of delivery according Incoterms® 2010 in the DPD system Terms of delivery

Freight

Export

Import

Duty

Import turnover tax

01. DAP, cleared Free house, cleared excl. duties and taxes

consignor

consignor

consignor

consignee

consignee

In addition to freight term 01 freight terms 02 und 03 are also possible for shipping to Switzerland. 02. DDP, duty and tax paid* Free house, cleared incl. duties and taxes

consignor

consignor

consignor

consignor

consignor

03. DDP, tax unpaid* Free house, cleared incl. duties but excl. taxes

consignor

consignor

consignor

consignor

consignee

consignee

consignee

Freight term 04 has to be used for shipments to Bosnia-Herzegovina and Serbia. 04. DAP * Free house duty unpaid

consignor

consignor

consignee

* Possible after consultation with your DPD depot

Please keep in mind that a place of destination for the Incoterms® 2010 has to be determined. If the place of destination is not indicated customs clearance is not possible. Example parcel from AT to CH: DAP cleared, Example Lane 1, CH – 1234 Example town

Required documents for exemplary shipping destinations Goods shipments without commercial value  Pro forma invoice with declaration of origin*

Switzerland/ Liechtenstein

Canary Islands

Norway

Turkey

Russia

Bosnia, Serbia

airfreight destinations

x

x

x1

x

x

x

x

x

x1

x1

A.TR.2

x

x3

x

x x x

x1 x x

x1 x x

A.TR.2 x x

x x x

x3 x x

x x x

x x x x

x1 x x x

x1 x x x

x A.TR.2 x x

x x x x

x3 x x x

x x x x

Goods shipments with a value of up to 1.000 €

 Commercial invoice with declaration of origin* Goods shipments with a value of over 1.000 €  Commercial invoice with declaration of origin*  Export declaration  Export Accompanying Document with MRN and barcode Goods shipments with a value of over 6.0004 €

    1

Commercial invoice Movement certificate EUR.1 Export declaration Export Accompanying Document with MRN and barcode

Following details of the consignee have to be additionally stated on the invoice: tax ID number or identity card-/passport number (for private consignees).

Furthermore all shipments with a value of goods of under 1,000 € have to be declared in written form two hours prior to loading. That’s why an appropriate filling-in of commercial- und pro forma invoices is very important, in order to avoid delays in delivery times and additional costs. 2

For shipments to Turkey it is recommended to add the A.TR preference document irrespectively of the value of goods. All goods for which an A.TR preference document is issued are exempted from customs and dues having equivalent effect to customs duties. Accuracy is verified and certified by the customs agent. 3

For shipments to Serbia the consignee’s tax number (VAT-ID) has to be reported. Delivery to private consignees is not offered.

4

Dependent on the value of goods customs agents can additionally demand an up-to-date supplier’s declaration.

* In case of complying preferential trade arrangements.

Details always refer to the currently valid legislative provisions. Subject to modifications. Stand 03/2015

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EORI-procedure EORI, (EORI = Economic Operators Registration and Identification System), an EU-wide system for the registration and identification of 'economic operators', was introduced in September 2009. The EORI number serves as a unique identification number in the completion of customs formalities. Any company which reports import or export transactions to the customs authorities needs an EORI number. The duty to indicate the EORI number exists from the very first export or import process. The identification number consists of the customs number with a country code in front of it (z.B. ATEOS1….).

Characteristics of airfreight Please keep in mind that airfreight shipments within the European Union (Cyprus, Malta) require at least a delivery note in English as well as the telephone number of the consignee. For airfreight shipping of documents it is sufficient to mark the parcel label with DOX. Please note that liquids of any kind are excluded from airfreight shipping. Distinct regulations apply to airfreight shipping of any kind of food. For further information about airfreight please contact your local DPD depot.

Additional information If shipments consist of several parcels the original invoice has to be attached on the first parcel, carrying the indication out of which parcels the shipment consists. According to the country of destination additional export documents can be required. Detailed information is available at the chamber of commerce. Please find practical help for international shipping under: www.dpd.at/shipping-planner.html

Details always refer to the currently valid legislative provisions. Subject to modifications. Stand 03/2015

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