GlossaryEN1 min readUpdated: Jun 23, 2026

Customs Export Procedures

Once goods are packed and transport documents are ready, a shipment must be formally declared and cleared before it leaves the customs territory.

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Last updated: 23 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-export-procedures_en

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Logistics concept

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1 min

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139

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Definition & Explanation

Once goods are packed and transport documents are ready, a shipment must be formally declared and cleared before it leaves the customs territory. Customs export procedures cover the lodging of the export declaration, tariff classification of the goods, and customs verification of the commercial invoice, packing list, and – where required – certificate of origin. For certain product categories, such as dual-use goods, military equipment, or controlled substances, an export licence must be obtained before the declaration can be submitted. Within the EU, no export procedure applies to intra-union trade, but it is mandatory for shipments to third countries and can noticeably affect delivery lead times. In the EU, the export declaration is filed electronically via the Export Control System (ECS) and results in an Exit Notification, which also serves as proof of VAT zero-rating for the export supply.