In terms of customs law, export refers to the movement of Community goods from the European Union to a non-EU state (i.e. a third country). The transfer of goods from one EU Member State to another constitutes an intra-Community supply. The term “export” commonly refers to both: i.e. the movement of goods to another EU country or third country.


  • Customs Clearance in Germany/EU
  • Export < – > Intra-Community Supplies
  • Commodity Code/Customs Tariff Number
  • Overview of the Most Important Export Documents
  • The Import Regulations of Individual Countries
  • Differences: Non-Preferential/Preferential Origin
  • Preferential Origin
  • Export Controls
  • Logistics/Incoterms
  • Value-Added Tax (VAT)
  • Other Peculiarities of Intra-Community Supplies
  • Payment Conditions
  • Teamwork in Companies
  • Information Sources

Find out more about WBT: Introduction to Export