Knowledge base on customs export

Z-Number (Zollnummer) - export registration in Hamburg via ZAPP/EMP. Required for loading at HHLA, Eurogate terminals. Analogous to BHT/WHT.

BHT Number (BHT-Referenznummer) - export registration in Bremerhaven via the BHT system. Required for loading at Eurogate, NTB, BLG terminals.

ZAPP (Zollanmeldung Punkt zu Punkt) - export system at German ports. MRN closure via Z-Nummer (Hamburg), BHT (Bremerhaven), WHT (Wilhelmshaven).

Portbase - Dutch Port Community System (Rotterdam, Amsterdam). MRN closure via MED module + terminal manifest. export confirmation after vessel departure.

APCS (Antwerp Port Community System, e-Desk/C-Point) - Belgian port system. MRN closure in Antwerp and Zeebrugge.

Comparison of five Western European port systems: Portbase (NL), ZAPP/EMP (Hamburg), BHT (Bremerhaven), WHT (Wilhelmshaven), APCS (Antwerp/Zeebrugge).

ECS to AES PLUS migration (31 October 2024): new export confirmation messages, new customs message formats, PUESC changes.

CC599C is the Polish AES PLUS message in use from 31 October 2024 - the local form of the export confirmation in Poland. Equivalent to Ausgangsvermerk in Germany or confirmation of exit in the Netherlands. Legal force identical, accepted for VAT 0%.

IE529 (release for export) vs IE599 (the historical ECS export confirmation) - two different AES/ECS messages. Only the export confirmation is proof of export for VAT 0%.

Documents required to close MRN: MRN, B/L, booking, container number. Specifics per port system: ZAPP/EMP, BHT, Portbase, APCS.

Most common causes of unclosed MRN: wrong exit office code, missing port registration (Z-Nummer/BHT/WHT), vessel diversion, transhipment, customs inspection.

Consequences of unclosed MRN: domestic VAT instead of 0% (Art. 41(6) VAT Act), invalidation after 150 days, penalties on correction. Enquiry procedure as remedy.

Factors affecting MRN closure time: data accuracy in the declaration, carrier manifest, port system, business days. What delays export confirmation generation.

VAT 0% on exports outside the EU: required export confirmation message (CC599C in Poland under Art. 41(4) and (6a) of the Polish VAT Act), VAT return deadlines, tax correction.

MRN closure costs: individual quote based on port and volume. Risk of domestic VAT on missing export confirmation. Processing time and comparison with customs brokers.

Export through Rotterdam: procedure in the Portbase system (MED), terminals ECT, RWG, APM Terminals. MRN closure and the export confirmation after vessel departure.