Riege with Customs Software Scope Prepared for ATLAS-IMPOST

The starting signal for the ATLAS-IMPOST procedure was given on July 1, 2021, with the decision on the VAT Digital Package. The abolition of the VAT exemption for the import of small consignments paved the way for the new customs declaration procedure. At the same time, changes in European customs law came into effect. Consequently, from January 2022, goods of low value must also be declared to customs, which was previously unusual, especially in the e-commerce sector.

ATLAS-IMPOST is expected to be operational on January 15, 2022. The application is intended for the declaration of “low-value consignments” up to a value limit of 150 euros. Previously, the lower limit for the value of imported goods was 22 euros. All goods with a value below this threshold were exempt from VAT. The increasing growth rate of shipments from the e-commerce sector (online shops) and the resulting overload of the Automated Tariff and Local Customs Processing System of the German Customs (ATLAS) made the introduction of an additional application indispensable. ATLAS-IMPOST is now intended to ensure efficient customs and import VAT treatment of low-value consignments and to permanently relieve imports through ATLAS.

The Key Facts about ATLAS-IMPOST

• The VAT digital package came into effect on July 1, 2021
• ATLAS-IMPOST is expected to be operational on January 15, 2022
• Electronic customs declarations are now also required for small goods
• ATLAS-IMPOST regulates the import of small consignments with a value up to 150 euros

Technical Requirements for ATLAS-IMPOST

Unlike the previous ATLAS declaration procedure, the electronic transmission of information in IMPOST is realized via a web service. The known FTAM Gateway will not be used for this purpose. At the same time, the known BIN as an electronic signature is omitted in IMPOST. Therefore, other authentication features will be required. Anyone wishing to declare low-value goods for import via the IMPOST web application from January 15, 2022, must first apply for the so-called IOSS ID from customs. The “Import One-Stop-Shop” identification number (IOSS) has become mandatory for online retailers with warehouses or business premises outside the EU with the decision on the VAT digital package. To obtain an IOSS number, each company must register once with the responsible tax authority. In Germany, the Federal Central Tax Office (BZSt) is responsible for registration. More information on the technical implementation can be found on the customs website.

Using Scope for ATLAS-IMPOST Declarations

For users of the customs software Scope, nothing changes in the ATLAS import procedure despite the VAT digital package. Through the integrated ATLAS module, customs declarations can still be submitted as SumA based on stored templates or as individual procedures. In addition, Scope checks whether required documents for the customs declaration are missing and automatically informs about changes related to the tariff number in the customs declaration procedure.

“ATLAS-IMPOST brings some significant innovations to the German customs application. For example, the now outdated FTAM transmission is modernized through web service transmission. It is expected that all other customs procedures will gradually migrate to web service technology, at the latest when these procedures are updated as part of the further implementation of the UZK,” explains Dirk Heidenfelder, Product Manager Customs, Riege Software.

Photo: © Riege