GlossaryEN1 min readUpdated: Jun 22, 2026

Export declaration process

A shipment may be packed and ready, but it cannot cross the border until the export declaration process is complete.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-declaration/procedure-exportation

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Logistics Concept

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106

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Definition & Explanation

A shipment may be packed and ready, but it cannot cross the border until the export declaration process is complete. The exporter or their customs broker submits the required data electronically to the competent customs authority—commodity description, quantity, HS code, customs value, and country of origin. Customs performs both formal and substantive checks; physical inspection may be ordered for high-risk goods or suspected violations. Only after customs release may the goods depart. The office of exit then confirms actual physical departure, which serves as mandatory evidence of VAT exemption on export transactions. Unlike import declarations, responsibility here lies with the exporter in the country of dispatch.

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Export declaration process

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