The export procedure applies when Union goods are taken out of the customs territory of the European Union to a third country. The goods must be properly declared and their actual exit confirmed in the customs system.
When exporting, it is important to assess the delivery terms, commodity classification, origin documents, required permits, destination country and any applicable export restrictions or sanctions in advance.
Process
1. Transaction and Incoterms assessment
We cross-check the goods, destination country, CN code, route and Incoterms terms so that responsibilities and required documents are clear.
2. Preparation of the export declaration
The export declaration is prepared from the collected transaction, commodity and transport documents and submitted electronically.
3. Customs control
Customs may verify declaration data, licences, prohibitions, restrictions and sanctions requirements. If all conditions are met, the goods are released for export.
4. Exit and completion of the procedure
Once the goods have physically left the EU customs territory, confirmation of exit is received in the customs system and the export procedure is completed.
Transaction and Incoterms assessment
Customs brokerage
Preparation of the export declaration
Exit and completion of the procedure
- 1
Transaction and Incoterms assessment
- 2
Preparation of the export declaration
- 3
Customs brokerage
- 4
Exit and completion of the procedure
Required documents
An EORI number is used for the export declaration and documents supporting the transaction, goods and transport are collected:
States the parties to the transaction, goods, quantities and value. It is one of the main sources of declaration data and must be consistent with the other cargo and transport documents.
Provides details of packages, quantities, weights, dimensions and cargo composition. It helps cross-check the physical cargo against the declared information.
Depending on the mode of transport, this may be a Bill of Lading, CMR consignment note, Air Waybill (AWB), rail consignment note or another document confirming carriage of the goods.
Where required by the trade agreement or route, proof of origin such as EUR.1 or proof of customs status such as T2L/T2LF may be used. They serve different purposes.
Depending on the goods, export licences, veterinary, phytosanitary, food-safety or other certificates may be required. Applicable prohibitions, restrictions and sanctions are also checked.
Advantages
A correctly planned and documented export procedure helps avoid disruption at the point of exit and provides a clear documentary basis for the goods leaving the EU:
Compliance control
Checking the CN code, destination country, permits, restrictions and sanctions requirements in advance reduces the risk of the cargo being stopped or documents needing urgent amendment.
Possible tariff preferences
Where preferential origin applies under a specific trade agreement and appropriate proof is supplied, the consignee in the importing country may be eligible for a reduced or zero rate of customs duty.
Related export procedures and documents
Depending on the customs status of the goods, the transaction and the route, other procedures or documents confirming customs status or origin may also be relevant alongside standard export formalities.
Relevant cases:
Applies to non-Union goods that were brought into the EU customs territory but were not released for free circulation and are being sent back to a third country.
Union goods are temporarily taken outside the EU customs territory with the intention of bringing them back later. The procedure may be relevant for exhibitions, testing, repairs or other temporary use.
This is neither a certificate of origin nor an export declaration. It is proof of the customs status of Union goods, used in certain cases where that status needs to be maintained or demonstrated.
Where a specific trade agreement provides a preference, appropriate proof of origin may allow the consignee in the importing country to apply a reduced or zero rate of customs duty, provided all conditions of the agreement are met.
FAQ
An export declaration is the electronic customs formalisation used to declare that goods are leaving the EU customs territory. It includes the required information on the goods, value, CN code, route and other data. The procedure is completed once confirmation of actual exit is received.
Yes. An EORI number is required to identify an economic operator when completing customs formalities in the EU, including export procedures.
Incoterms define the allocation of responsibilities, costs and risk between seller and buyer. They help clarify who arranges the main transport, who pays for individual stages and which party provides particular information or documents.
Customs may check not only declaration data but also prohibitions, restrictions, export licences and sanctions requirements. If the goods, consignee or destination country fall within a restricted area, additional documents may be required or export may not be permitted.
Re-export applies to non-Union goods that entered the EU customs territory but were not released for free circulation and are being taken back out to a third country.
