For a transfer of own goods to be exempt from (import) VAT, the (simplified) customs declaration must contain the information required under Section 5 (1) No. 3 UStG (German VAT Act). Since ATLAS Release 9.1, the function codes FR1 (importer), FR2 (acquirer) and FR3 (fiscal representative) must be used for this purpose and the appropriate VAT registration number must be indicated.
Source: awb-international.com
