# Proof of Exit

*Last updated: 2026-06-26*

> Proof of exit is generated at the point in the export process when the supervising office of exit officially confirms that goods have physically left the customs territory.

Proof of exit is generated at the point in the export process when the supervising office of exit officially confirms that goods have physically left the customs territory. This confirmation carries formal evidentiary weight under customs law and is the key document for substantiating VAT zero-rating on export supplies: without valid proof of exit, exporters cannot generally claim the exemption. Within the EU, it is produced electronically by national customs systems and also serves as supporting evidence in export control audits, trade statistics reporting, and internal compliance reviews. It should not be confused with an exit confirmation issued by a warehouse or handling facility, which records a physical departure but holds no equivalent standing in customs law.

**Source:** [https://www.wcoomd.org/en/topics/facilitation-procedures/glossary.aspx](https://www.wcoomd.org/en/topics/facilitation-procedures/glossary.aspx)

## Quick Facts

| Property | Value |
|---|---|
| Term | Proof of Exit |
| Language | EN |
| Word count | 117 |
| Last updated | 2026-06-26 |
| Source | https://www.wcoomd.org/en/topics/facilitation-procedures/glossary.aspx |

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