Export declaration

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Export declaration
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Export declaration is a generally accepted international special document that can confirm the legality of the procedure for transporting goods, its compliance with all established rules and is issued at the time of export customs clearance before the goods are exported. It notifies the customs authority of the carriage across the state border to confirm the zero rate of VAT. The export declaration allows the importer to confirm the declared value of the goods during the customs clearance of imports, and the exporter - the document must contain all the necessary information about the product. The export declaration must be issued by the seller of the goods or the buyer. The buyer usually transfers his obligation to issue an export declaration to his freight forwarder or carrier. Firms constantly exporting goods are generally authorized customs agents. who make export declarations on their behalf.

Export Declaration Functions

The main functions of the export declaration, based on its definition:

  • Confirmation of the legality of the transaction
  • Notification of the customs authority on the implementation of the procedure
  • Confirmation of zero rate of value added tax
  • Providing the customs authority with all necessary information about the goods being transported.


The document must contain the following information [1]:

  • Seller details
  • Buyer Details
  • Details of the carrier and used transport
  • Country of origin
  • Destination of goods
  • Quantity of goods
  • Customs value of goods
  • The name of the customs office in which the registration of goods will take place
  • Quota and other information about the conditions of the transaction.

Removing goods from the customs territory of the EAEU, there are some important points [2].:

  • Deadlines for filing the declaration. The export customs declaration is submitted before the goods are exported from the territory of the Customs Union.
  • Submission of information about the goods. Each declaration contains information about goods from one consignment undergoing the same customs clearance operation. Products from the same batch that fall under different clearance procedures are indicated in a separate declaration for each procedure.
  • The quantity of goods declared in each document cannot exceed 1000 positions.
  • Requirements for filling. Export declaration columns should be filled out without errors and corrections.

Export Declaration (EX-1)

An export declaration of the EX-1 format is a document that can be drawn up either by the consignor himself or by the carrier company on the basis of documents for cargo (invoice, packing list) in one of the numerous customs agencies on the way of transportation of goods. The export declaration must first be “opened”, that is, it must be registered in the EU electronic customs system, and then “closed” at the moment when the cargo leaves the territory of the European Union, which also happens in the electronic system. At the time the goods cross the border or carnet tir registration, the export declaration is closed. For this purpose, a printed copy of the export declaration with a bar code and an individual number of the export shipment is provided to the customs. This fact allows the buyer of the goods to avoid paying intra-European VAT (VAT).

Export Declaration (EX-1) - a type of SAD (Single Administrative Document) - a single document that is used in the EU for export, import and transit procedures for the movement of goods [3].

Different EU countries have developed different practices in the context of export declarations. For example, in Italy, senders often require the opening and closing of an export declaration in Italy, despite the fact that it may be closed in other EU countries along the way, for example, in Poland. If the goods are produced in one EU country, then the EX-1 export declaration may be “opened” at any customs agency of that particular country or in another EU country, but only if the customs agency in another EU country has power of attorney from the sender to conduct operations with the customs declarations of the sender.


  1. Hardy R. (2019), p. 3
  2. Harlaar M., Ouwehand M., Otto de Leeuw (2005), p. 18-19
  3. Seyoum B. (2008), p. 353


Author: Valeriia Nezdolii