There are two customs procedures for the customs export of goods from Germany out of the EU.
the normal (two-stage) procedure:
The first stage is the opening of the export procedure at the customs office of export. In this process, a provisional customs declaration is made first.
This preliminary declaration enables the customs authorities to receive certain information in advance and to check it in advance.
In the second stage, the export procedure is completed at the customs office of exit and the goods are exported from the customs territory of the Union.
The carrier receives an export accompanying document (=”ABD”) (approximately after 2-3 days).
the simplified (single-stage) procedure:
A one-step customs declaration refers to the process in which all necessary customs formalities for the import or export of goods are completed in a single step. The goods are considered to be released for export at the time they are declared.
This simplified procedure means that tasks that are originally the responsibility of customs can be transferred to the economic operator (often the transporter).
For the export, the carrier first receives a Local Ref. No. (=”LRN”), which is sufficient for the onward shipment (approximately after 1-2 days). The corresponding export accompanying document (“ABD”) is provided as the shipment progresses.
The decision to use the one-stage or two-stage procedure depends on various factors, including the type and value of the goods, the trade relations between the countries involved and the requirements of the customs authorities with regard to security, regulation and taxes.
In some countries, the two-stage procedure may be mandatory. In countries with efficient customs clearance processes, the one-stage procedure may be preferred as it reduces delays and speeds up trade.
From a goods value of € 3,000, the two-stage procedure is always used.
Pleae check here for details: https://www.zoll.de/DE/Fachthemen/Zoelle/Zollverfahren/Ausfuhrverfahren/Warenausfuhr-zweistufiges-Verfahren/warenausfuhr-zweistufiges-verfahren_node.html