GlossaryEN1 min readUpdated: Jun 26, 2026
Export Accompanying Document
Exporters and freight forwarders use the Export Accompanying Document (EAD) once an export declaration has been accepted within the EU's Electronic Customs System.
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Source: https://europa.eu/youreurope/business/customs-export/export-accompanying-document/index_en.htm
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Definition & Explanation
Exporters and freight forwarders use the Export Accompanying Document (EAD) once an export declaration has been accepted within the EU's Electronic Customs System. The document travels with the shipment from the office of export to the exit customs office at the EU external border, carrying the MRN (Movement Reference Number) that links the physical goods to their electronic declaration. The EAD is not the export declaration itself; it acts as the paper-based carrier of the MRN where direct electronic communication between the offices of export and exit is not available. Once the exit customs office confirms that the goods have physically left the customs territory, the export is closed and the exporter holds proof of exit – the document required to substantiate VAT zero-rating on the supply.
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