Importer of Record & Freight Forwarding · Mettmann, Germany
Exporter of Record

Exporting from Germany just got a lot simpler.

Every commercial export from Germany requires a legally registered EU entity on the customs export declaration. PEC Global acts as your Exporter of Record — handling the full export compliance process so your goods leave Germany correctly, on time, and without penalties.

Official Exporter of Record under German and EU customs law
Export declarations filed via Germany's ATLAS system
Export controls, sanctions screening and documentation included
PEC Global logistics specialists coordinating container operations at a German port
Who this is for

Three types of companies that need an Exporter of Record in Germany

You do not need to be a German company to export from Germany. But you do need a legally registered EU entity on the export declaration. If you do not have one, PEC Global becomes that entity.

US brands with EU inventory

You shipped goods into Germany or the Netherlands for European distribution. Now you need to move inventory out — back to the US, to the UK, or to a market outside the EU. Without an EU-registered Exporter of Record on the export declaration, your goods cannot legally leave German customs territory.

E-commerce returns and re-exports

You sell on Amazon.de or through your own European store. Customer returns pile up in EU warehouses. Moving those goods back outside the EU, for refurbishment, resale or destruction, requires a formal export customs declaration. PEC Global handles this as your Exporter of Record, including duty drawback applications where applicable.

Companies exporting from Germany to the USA

German and European manufacturers, distributors or intermediaries who export goods to the United States need correct export documentation: export declarations, certificates of origin, and export control screening. PEC Global manages the full process and ensures every shipment is compliant before it leaves the country.

EOR explained

What is an Exporter of Record — and what does it actually cover?

When goods leave Germany and travel outside the European Union, German customs law requires one party to be legally named on the export declaration as the responsible exporter. This party is the Exporter of Record.

The Exporter of Record is not the carrier. It is not the freight forwarder. It is the entity that takes legal responsibility for the accuracy of the export declaration, compliance with EU export control regulations, and correct documentation for the destination country.

For non-EU companies that hold inventory in Germany or another EU country, this creates a direct problem. The export declaration must name an EU-registered entity. A US company with no German or EU legal presence cannot file this declaration itself.

PEC Global acts as your Exporter of Record. We file the export customs declaration through Germany's ATLAS system, conduct the required sanctions and dual-use screening, prepare destination-country documentation, and take full legal accountability for every export shipment we handle.

EOR vs. no EOR

Requirement
Without EOR
With PEC Global as EOR
Export declaration
Cannot be filed without EU entity
Filed by PEC Global via ATLAS
Export control screening
Not conducted — legal exposure
Sanctions and dual-use check included
Certificate of origin
Not issuable
Prepared and certified
Customs clearance at exit
Shipment held or rejected
Cleared on departure
Duty drawback on re-exports
Not accessible
Applied where eligible
Export requirements

What every company must know before exporting from Germany

German and EU export regulations carry significant legal consequences for non-compliance. These are the requirements that apply to every commercial export.

Export Declaration (ATLAS)

Every commercial export from Germany with a value above EUR 1,000 or a weight above 1,000 kg requires an electronic export customs declaration filed through Germany’s ATLAS system. The declaration must be submitted before the goods physically leave German customs territory. PEC Global files this declaration as your Exporter of Record.

EORI Number

The Exporter of Record must hold a valid EU EORI number to file an export declaration. Non-EU companies cannot hold a German EORI without a registered EU legal entity. PEC Global holds a German EORI number and uses it to file export declarations on behalf of companies that do not have their own EU entity.

Export Controls and Dual-Use

Certain goods, particularly electronics, industrial equipment, chemicals, and technology, are classified as dual-use items under EU Regulation 2021/821. These goods require an export license before they can leave the EU. Before filing any export declaration, PEC Global screens goods against the EU dual-use list and the relevant sanctions lists.

Certificate of Origin

Many destination countries, including the United States, require a Certificate of Origin to correctly assess import duties on arrival. This document certifies where the goods were manufactured or substantially transformed. PEC Global arranges preferential and non-preferential Certificates of Origin for all product categories, issued through the relevant German Chamber of Commerce.

Duty Drawback on Re-exports

If import duties were originally paid when goods entered Germany or the EU, and those same goods are now being re-exported outside the EU, you may be eligible to reclaim those duties through a duty drawback procedure. PEC Global identifies drawback eligibility as part of the EOR service and manages the application with German customs on your behalf.

Incoterms and Liability

The Incoterms agreed between buyer and seller determine at which point legal responsibility for the goods transfers. For exports from Germany, the most common terms are EXW, FCA, DAP and DDP. The Exporter of Record is responsible for compliance regardless of the agreed Incoterms. PEC Global advises on the correct Incoterm structure for each shipment type.

Our process

From German warehouse to international destination — export handled end to end

STEP 01

Share your shipment and product details

Before your goods are collected, send us the commercial invoice, packing list, product descriptions and destination country. We conduct the export control and sanctions screening, determine whether an export license is required, and prepare the full documentation package for the destination country.

STEP 02

Compliance review and documentation

PEC Global prepares the export customs declaration for ATLAS, the Certificate of Origin if required, and any destination-specific documents such as a phytosanitary certificate, EUR.1 movement certificate or shipper’s export declaration for US-bound shipments. Every document is reviewed before the export declaration is submitted.

STEP 03

Export declaration filed via ATLAS

We submit the export customs declaration through Germany’s official ATLAS system. PEC Global is named as Exporter of Record. German customs issues the export accompanying document, the EAD, which must travel with the goods to the customs office of exit at the German border or airport.

STEP 04

Goods exit German customs territory

Your goods reach the customs office of exit: Hamburg, Bremerhaven, Frankfurt Airport or another German exit point. The EAD is presented. Customs confirms the physical departure of the goods. PEC Global receives the customs-certified proof of export, the exit confirmation, which is required for VAT refund purposes on the German side.

STEP 05

Delivered to the destination country

Your goods arrive at the destination country. PEC Global provides you with the complete export documentation package: the certified export declaration, the exit confirmation, the Certificate of Origin, and any additional documents required for import clearance at the destination. Your shipment is fully documented from departure to delivery.

FAQ

Exporter of Record Germany — your questions answered

Straight answers on ATLAS, export controls, certificates of origin and re-exports. Still unsure? A consultation is free.

A freight forwarder arranges the transport of goods from one location to another. An Exporter of Record is a different and distinct legal role. The Exporter of Record is the entity legally named on the export customs declaration, responsible for the accuracy of the declaration, export control compliance, and correct documentation. Most freight forwarders do not act as Exporter of Record. PEC Global does both.
Yes, if your goods are physically located in Germany or another EU country and you need to export them outside the EU. The export declaration requires an EU-registered entity. As a US company without a German or EU legal entity, you cannot file the declaration yourself. PEC Global acts as your Exporter of Record, files the declaration, and takes full legal responsibility.
An export customs declaration is a formal document submitted to German customs declaring the nature, value, quantity and destination of goods leaving the EU. It is required for all commercial exports valued above EUR 1,000 or weighing more than 1,000 kg. It must be filed electronically through Germany’s ATLAS system before the goods physically leave German customs territory.
Dual-use goods are products that have both civilian and potential military applications, including certain electronics, software, industrial machinery, chemicals and optical equipment. EU Regulation 2021/821 controls the export of these goods. Before exporting, PEC Global screens your product against the EU dual-use list. If an export license is required, we manage the application process with the German export control authority BAFA.
Yes. Goods stored in Amazon FBA warehouses in Germany that need to be moved outside the EU, for return to the US, transfer to another non-EU market, or disposal, require a formal export declaration. PEC Global files this declaration as Exporter of Record, coordinates the removal from the FBA warehouse, and manages the full export process including duty drawback applications where eligible.
Yes. PEC Global arranges both preferential and non-preferential Certificates of Origin for exports from Germany. Preferential certificates such as EUR.1 movement certificates confirm that goods qualify for reduced tariff rates under EU trade agreements. Non-preferential certificates certify the country of manufacture for general customs purposes at the destination. We work with the relevant Chamber of Commerce for official certification.
If a product is identified as a controlled dual-use item, PEC Global informs you immediately and advises on the required steps. Depending on the product classification and destination country, this may require an individual export license, a global export authorization, or a determination that the goods fall within an existing EU general export authorization. We manage the entire licensing process and do not ship until compliance is confirmed.
Yes. This is a common arrangement for companies moving goods into the EU for distribution, with some portion later re-exported. PEC Global can act as Importer of Record when goods enter Germany and as Exporter of Record when goods leave, under one contract, with one contact managing both customs procedures. This eliminates the coordination problem that arises when import and export are handled by different parties.

Export compliance handled by specialists.

PEC Global is a licensed customs agent and freight forwarder based in Mettmann, Germany. We conduct export control screening, file export declarations through ATLAS, and arrange destination-country documentation for every market. Our team handles all client communication in English. German export bureaucracy is our responsibility, not yours.

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