Export Declaration
The customs export procedure is a customs procedure applied to the export of Community goods outside the customs territory of the European Union for permanent placement outside it.
Community goods are goods that:
- are wholly obtained in the customs territory of the European Union;
- are obtained or produced from products obtained in the customs territory of the European Union;
- are imported from countries and territories that are not the customs territory of the European Union and released for free circulation.
The procedure for exporting goods includes export formalities, trade policy measures and, if necessary, customs payments applicable when exporting goods.
Goods must be exported from the customs territory in their unchanged state – in the same form as they were at the time of acceptance of the customs export declaration.
Community goods declared for export are subject to customs control from the moment the customs declaration is accepted until they leave the customs territory of the Community, are destroyed, or the customs declaration is canceled.
The export declaration is an international-level document confirming the sale of goods outside the country. It has no time limits, and with its help customs authorities control the export of goods. The declaration is issued for goods manufactured and sold in the European Union (EU) and exported outside its borders.
The export declaration (EX-1) is issued by the exporter in order to claim a VAT refund or the application of zero VAT when selling goods outside the EU.
To prepare an export declaration EX1, the following is required:
- Invoice;
- Packing list;
- Transport accompanying document (CMR, AWB, Waybill, CIM or postal waybill);
- Power of attorney (the consignor of the goods authorizes the customs broker);
- Presentation of the cargo for inspection at customs.
Customs clearance of goods for export can be carried out by an authorized customs representative. The customs broker SPL Centrs ensures fast customs clearance for exported goods – we prepare export EX1 for your cargoes with minimal risks!