If you trade across borders with countries outside the European Union (EU), you must participate in the "Automated Tariff and Local Customs Clearance System" (ATLAS). The automated export procedure, called "Automated Export System" (AES) in the EU, is generally mandatory for exporting companies in the EU. It enables largely automated clearance and monitoring of the cross-border movement of goods. To participate in the electronic data exchange with the customs administration in the IT procedures ATLAS and AES, a registration is required using a certified software solution. Alternatively, the customs administration offers you the option of creating declarations via Internet applications.
If you transport excisable goods without these already being charged with excise duty, this is referred to as a "movement under suspension of excise duty". The tax is suspended as long as the goods are on their way to their final destination. The Excise Movement and Control System (EMCS) controls the movement of excisable goods under suspension of excise duty within the EU.
If you want to use certified software for electronic message exchange with the customs administration in the EMCS procedure, you must register. Alternatively, you can participate in the EMCS procedure via the "Internet EMCS application" (IEA).