ATLAS Release 2.4.8.
[Update from july 14 2020]:
In the new information for ATLAS it was declared that for export procedures, wich gained the congestion of cession after the 10.07.2020, the Follow Up procedure is begins 90 days after the cession.
For export procedures that gained the congestion of cession between 24.04.2020 and 09.07.2020, the Follow Up procedure starts 300 days after the cession as it used to before.
[Update from june 23 2020]:
In the ATLAS participant information 0042/20 (june 2020), the customs announced the omitment of some cases of the export declaration by 01.07.2020, since there is no more legal basis for those. For that reason there it won’t be possible to declare goods using exportdeclarationcases involving application for export refund. More over som types of Authorisation for the economic outward processing of textile products won’t be available anymore.
Until the newest updates for ATLAS it was possible to apply for export refund for argricultural goods, wich were priced below the world market level, to erase the discrepancy of value. These subsidies enabled cereals and other products to be sold competitively on the world market.
In 1975 the EEC laid down general rules for granting export refunds on cereals and criteria for fixing the amount of said refunds. In the meantime several sectors have been added but the level of export refunds has been continuously reduced. In 2013, for example, more than EUR 1.3 million was still being paid to exporters of agricultural products. Since the 2013 CAP reform (EU Common Agricultural Policy) export funds have been demolished completly.
But even after this reform it was still possible to apply for export refund but the amount of refund in 2018 only totaled about 44 thousand euros. By 01.07.2020 there will no longer be the possibility to declare an export declaration with application for an export refund. As a consequence the Message group ‘Prior notification of an export declaration’ (E_EXP_IND) is dropped.
What other procedures will be left out?
Due to the recent lack of application cases and a legal basis, the following procedures with regard to textile products are left out.
- Export declarations for placing under the customs outward processing procedure
- Export declarations for entry for the economic outward processing procedure
- Subsequent export declaration
- Subsequent export declaration for correction
- Subsequent export declaration from the fallback procedure
Changes in the investigation procedure (Follow-Up)
In the ATLAS participant information 0034/20 the customs announced the new updates for ATLAS. Besides the omitment of several cases of the export declaration, the customs announced a change of the investigation procedure.
What is an investigation procedure?
The final step of the procedure results in the outgoing confirmation, wich is transferred from the customs office of exit to the customs office of export and therefore to the user of the software. With the confirmation of exit you can prove for tax purposes that the goods have left the EU area. If no exit confirmation is received from the customs office of exit, an enquiry procedure shall be initiated. There could be several reasons why the customs office of exit didn’t register the goods but in either way it can’t be proven that the goods crossed the border. To still offer a way to prove the border crossing of the goods the customs enacted a provision and implemented automatisms into the ATLAS-process. Within 90 days of the procedure receiving the staus of cession, the goods must leave the EU. If this isn’t noted by the customs, the procedure is assigned to the status of resubmission and therefore the investigation procedure is initiated. This procedure leaves the exporter 45 days to prove in some way that his goods have crossed the border. With the releaser of the new participant information customs informed, that this timeperiod is altered to 300 days.
After 70 days of the procedure receiving the staus of cession, the exporter can start the investigation procedure on his own by giving information on the actual customs office of exit.
The new 300 day period doesn’t only come with advantages, but possibly increases the pressure, by only giving 45 days to gather the prove and transferring it to the customs office of export after the 300 day period ends. Since 300 days is a long time, there is a high likability that the documents of prove aren’t existent anymore.