As an approved exporter, you enjoy decisive advantages when using the preferential right: independently of the domestic customs office, you can independently claim customs concessions for your goods traffic through international trade agreements. The elimination of formalities saves you time and effort. However, in order to apply for special status as an approved exporter, you must first ensure that you have the relevant expertise through sufficient internal organization. We explain what the authorization is all about and how you as an entrepreneur can become an approved exporter yourself.
“Approved exporter” (AE) – understanding the special customs status
What is an approved exporter?
An approved exporter (AE) is an entrepreneur who has received a customs authorization to export certain goods under a simplified export procedure. In certain cases, unlike companies without this special status, they do not have to apply to customs for a movement certificate (EUR.1, EUR-MED or A.TR). Instead, the entrepreneur issues proofs of origin on their own responsibility. In addition, they can carry out certain exports to countries that are not possible without AE status (e.g. South Korea).
In this way, the entrepreneur saves costs and opens up new trade opportunities, but at the same time assumes additional legal responsibility. For this reason, there are a number of requirements for applying to the main customs office for “approved exporter” status. These include, above all, internal work and organizational instructions.
What special privileges does an approved exporter enjoy?
An approved exporter enjoys these privileges in international trade in goods:
- issuing preference certificates and proofs of origin for goods
- the issuing of preference certificates and proofs of origin regardless of the value of the goods (i.e. also from 6,000 euros value of goods)
- the independent, customs-independent preparation of goods for export
- Obtaining a certain supply of A.TR movement certificates stamped in advance by customs for exports to Turkey
- issuing movement certificates for exports to preferential countries
- Use preferences even above the goods value limit of EUR 6,000 if agreements do not allow the use of movement certificates (example: movement of goods with South Korea)
For comparison: the “normal situation” with a 6,000 euro value limit for exports
In order to benefit from customs concessions when exporting to countries that have concluded a corresponding trade agreement with the EU, exporters must generally be able to provide proof of the preferential origin of a product. This proof of origin can be provided in the form of a declaration of origin on the commercial invoice – but only as long as the value of the goods does not exceed EUR 6,000. Otherwise, a separate movement certificate is required. However, the certificate must be applied for individually for each delivery at the responsible inland customs office. These formalities are time-consuming and can lead to delays due to the necessary coordination between the exporter, inland customs office and customs office of exit.
For which destination countries is the permit valid?
The procedural facilitation for the use of preferential rights applies as soon as a corresponding trade agreement has been concluded. We have listed which agreements the European Union has concluded with other countries in our overview of trade agreements.
Please note: Not all free trade agreements allow the status of “Approved Exporter”, but instead set the Registered Exporter (REX). This now (as of December 2025) also applies to Singapore and Chile. Depending on the countries with which you trade goods, the preferential origin of a product can therefore only be declared with one or the other status in a simplified manner. It can therefore be helpful to register the company as both an approved exporter and a registered exporter.
So does the approved exporter have to be applied for separately for each agreement?
No! Approved exporter status can be used for all third countries with which the EU has agreed preferential arrangements in bilateral trade and will do so in the future. Once the authorization has been granted, it is universally valid – at least as long as the relevant trade agreement provides for the AE system and does not switch to REX. This regulation has been in force since 2014. If you received AE status before 2014, you can have it updated at the main customs office.
What is the difference between an approved exporter (AE) and a registered exporter (REX)?
Both the approved exporter (AE) and the registered exporter (REX) mean special privileges when using the preferential right and special rights when exporting, but the application and the possible uses of the two systems differ. The most important differences at a glance:
- Customs authorization vs. simple registration
While you have to apply to customs for Approved Exporter status, simple registration in the database is sufficient to act as a REX.
- Application requirements
Unlike the REX system, the AE system requires certain organizational adjustments. These include, above all, the establishment of work and organizational instructions – which means more effort.
- Area of validity
Not every country allows the use of both systems. Whether you can use REX or AE special rights depends on the respective agreement. Many older agreements provide for the Approved Exporter, while newer ones often rely on REX. These include, for example, the free trade agreements with Canada, Japan and the UK, Vietnam, Singapore, New Zealand and Chile, as well as other East African countries.
Does it make sense to become an approved exporter?
What are the advantages of the approved exporter status?
- Time savings and more flexibility:
the involvement of the inland customs office is no longer required for exports. The background: Normally, in order to use a trade preference, either declarations of origin must be stated on the invoice or – if the value of the goods to be exported exceeds EUR 6,000 – a movement certificate EUR.1 or EUR-MED must be used. These regulations are simplified for companies that have received the “Approved Exporter” authorization. - Exports with a value of goods exceeding EUR 6,000 to South Korea are possible:
South Korea does not allow movement certificates as proof of origin for goods imports with a value exceeding EUR 6,000. Authorization as an approved exporter is mandatory here. - Only random checks:
Authorized exporter status may mean that fewer physical customs checks are required prior to export.
What are the disadvantages and risks of approved exporter status?
The disadvantage of the EP system is that the exporter assumes the risk for declarations of origin – with all the legal consequences. This risk is exacerbated by the fact that the lack of individual clarification with the inland customs office also eliminates an official control authority. The sender of goods may therefore no longer be able to detect errors in their own customs clearance in good time. This also applies to checking the supplier declarations of upstream suppliers and subcontractors.
Accordingly, the authority sets high hurdles for the application to become an approved exporter.
How much does it cost to become an approved exporter?
The application for approval as an approved exporter is in itself free of charge. However, indirect costs may arise if you implement the requirements for the approved exporter status in your company. For example, you have to implement certain internal processes and train your staff accordingly.
For which companies does AE status really make sense?
If you regularly export to non-EU countries for which a preferential agreement with the approved exporter system applies and your company has the means to implement the necessary organizational and technical requirements, you can save time and increase the efficiency of your export business in the long term by obtaining approval.
What are the requirements for companies wishing to become approved exporters?
In order for a company to be able to issue preference certificates for trade with certain countries in a simplified manner and without a value limit, it must comply with certain standards. Only then can the status of “approved exporter” be granted.
A company must …
- … have its registered office in the EU, be entered in the commercial register and have an EORI number.
- … regularly export preferential goods abroad.
- … have not committed any customs violations within the last three years prior to the AE application.
- … have sufficiently qualified personnel who are familiar with list rules and preference calculation (regular training required).
- … be in a position to provide information on issued preference certificates at any time and without effort at the request of customs. It must be able to prove that the goods for which the preference certificates were issued were actually entitled to preference.
Compliance with these requirements must be recorded in a work and organizational instruction. It is part of the AE application.
What is a work and organizational instruction?
In order to ensure compliance with the rules of origin, customs requires a certain internal organization from approved exporters. This must also be documented in the form of work and organizational instructions. The following minimum requirements apply to the work and organizational instruction:
- Appoint a person with overall responsibility and knowledge of preferential law
- Observe the type of business activity
- Record the supply of goods (with and without originating status) and ensure physically separate storage of these goods
- Specify country of origin and respective preferential arrangements
- Ensure internal communication
- Request, check and archive supplier declarations and other relevant documents
- Check origin, e.g. for a calculation scheme for value rules and when changing items
- Assign the person responsible for preparing the preference certificates
Is there a template for the work and organizational instructions?
No, there cannot be a generally valid model work and organization instruction because operational requirements vary. The work and organizational instructions that are issued must correspond to the respective operational processes or the processes must be adapted to the work and organizational instructions. However, there are helpful guidelines and checklists, such as those from the Directorate General of Customs:
Companies should therefore proceed thoroughly when drawing up the work and organizational instructions and prepare a suitable version – it is a prerequisite for final approval and will be checked by the customs administration beforehand!
How do you properly implement work and organizational instructions in your company?
Tip 1 – Presentation of the work and organizational instructions: A presentation of the processes using a flowchart, the integration of quality management and process descriptions that have been created as part of certifications are advantageous for work and organizational instructions.
Tip 2 – technical implementation of the proof of origin: Cross-departmental processes must be defined to determine preferential origin. Purchasing, production and sales must be involved. A common database is essential and a common ERP system is helpful.
Tip 3 – Contents of the work and organizational instructions: With regard to cost savings, it makes sense to consider which products, merchandise or countries of origin can be dispensed with. In the case of value rules, the question arises as to how to deal with fluctuating purchase and sales prices. This should be recorded in the work and organizational instructions, as should the handling of supplier declarations.
How and where do you apply for “approved exporter” status?
You apply for Approved Exporter status using a form and the necessary supporting documents from customs. This is how you proceed:
- Log in to the customs portal and complete application form 0448a online. Only in exceptional cases can you submit a printed and completed version of the application (only in german) to the responsible main customs office.
- The customs office examines your application and checks whether you as the exporter can ensure correct compliance with preferential law through your internal organization.
- If the assessment is positive, you will receive the authorization.
Can preference certificates also be issued without “approved exporter” status?
Yes, this is possible in many – though not all – cases. As a rule, you can state a declaration of origin on the invoice for the respective export (value of goods under 6,000 euros) or apply for movement certificates (value of goods over 6,000 euros). How exactly proof of preference works without approved exporter status therefore usually depends on the total invoice value.
The exception is exports to South Korea for goods with a value of over 6,000 euros: In this case, you absolutely need the status as an EP in order to benefit from customs concessions.
This illustrates how much effort companies can save in international trade in goods through the Authorized Exporter status – provided that the agreement allows the use of this special regulation.
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