What is an export document and when do you need it?

An export document is the electronic export declaration that allows you to take Union goods outside the EU. You need it for every export shipment, including e-commerce, project cargo, and re-exports. Without an export document, there is no legal export and no proof of the zero VAT rate.

What information is included on an export document?

It includes, among other things, the exporter and EORI, consignee, HS codes and description, quantities and weight, statistical value, origin, Incoterms, mode of transport, office of export and exit, plus the MRN. Upon release and exit, the corresponding status messages follow.

How long does it take to arrange an export document?

Complete files can often be released on the same day. Checks, licensing requirements, or unclear commodity codes can cause delays. ECC monitors progress and liaises with carriers and customs to ensure your shipment leaves on time.

Is an export document the same as a T1?

No. An export document is the export declaration for leaving the EU. A T1 is a transit document for transport under customs supervision between customs offices. For the zero VAT rate, it is the outgoing confirmation upon export that counts, not the T1 itself.

What documents do I need for an export document?

At a minimum, the commercial invoice, packing list, and a transport document such as CMR, AWB, or B/L. Depending on the goods, licenses or certificates may be required. Ensure you have a valid EORI and consistent data for smooth processing.

Export document

An export document is the official export declaration that allows you to legally export goods from the EU. You need it as soon as Union goods leave the EU, regardless of their value or destination. The export document includes your EORI, commodity codes, description, statistical value, and transport details. After release and physical departure of the goods, a digital confirmation follows. This confirmation serves as proof of export for the zero VAT rate and your logistics file creation. Without correct export document you run the risk of delays, additional tax assessments, or fines.

Table of contents

What is an export document?

The export document is the electronic export declaration that you submit in the national export system (e.g., DMS/AES in the Netherlands and PLDA/AES in Belgium). Once accepted, the declaration is assigned an MRN (Movement Reference Number). Customs performs a risk analysis, may impose checks, and then grants release for export.

After physically leaving via the exit office, you will receive the Confirmation of Exit (IE599). Together, these messages show that the goods have left the EU and that your shipment has been handled in accordance with customs regulations.

The shipping document is both a compliance document and a logistical tool. It links commercial information (invoice, packing list) to customs data (HS code, origin, procedure) and transport data. This allows shipments to be handled efficiently at border crossings and terminals.

When do you need an export document?

You need an export document for the definitive export of Union goods to a destination outside the EU. This applies to regular industrial shipments, project cargo, e-commerce packages, and also to returns to non-EU customers. In addition, an export document is used for temporary exports for processing or demonstration, and for re-exports of non-Union goods after temporary storage or special arrangements. Additional permits or certificates may be required for strategic goods or sanctioned destinations.

Data and supporting documents

For a correct export declaration, you need consistent, complete data. Think of the correct HS codes, a clear description, the number and weight, the statistical value, origin, Incoterms, EORI numbers, mode of transport, and the office of exit. In many sectors, permits also play a role, for example dual-use, agricultural certificates, or CITES.

For substantiation, you will need at least:

Commercial invoice
Packing List
Transport document (CMR/Administrative Court/B/L)
Licenses or certificates
EORI and contact details

Not sure about the correct commodity code? Consult our knowledge base on HS codes or let ECC assess your classification for consistent reporting and risk management.

The process from declaration to Confirmation of Exit

Once your export declaration has been submitted and accepted, the declarant will receive the MRN and any control notifications. Upon release, goods can be presented at the office of exit, for example the seaport or airport. After actual departure, the system registers the exit and the Confirmation of Exit (IE599) follows. You must keep this message together with the invoice, packing list, and transport document as proof of the zero VAT rate and your audit trail.

If confirmation is not received, you may face VAT risks or questions from customs. ECC monitors the status and takes action if the exit notification is delayed, ensuring that your file is complete.

Export document, T1 or ATA carnet: what is the difference?

Many exporters confuse the export document with transit or temporary import. The comparison below will help you make the right choice.

Document/regulation	Target	When do you use it?	VAT certificate for exports
Export document	Exporting goods from the EU	Permanent or temporary export	Yes, outgoing confirmation
T1 transit	Transporting non-Union goods under customs supervision	Transit to another customs office	No, only upon exit/clearance
ATA carnet	Temporary import/export without duties	Trade show, demo, professional equipment	Yes, after correct stamping

Not sure which route is right for you? Our specialists will advise you and arrange the right handling via customs documents.

VAT, value, and origin

The Confirmation of Exit substantiates the zero VAT rate for the delivery to your non-EU customer. Ensure that invoice amounts, currency, and Incoterms match the customs value and the information in the declaration. The origin may determine trade restrictions or export licenses. In the case of preferential origin, your customer may benefit from proofs of origin, separate from the export document. Consistent record keeping reduces the risk of additional tax assessments and speeds up your logistics.

E-commerce and high volumes

E-commerce shipments also require an export document for each batch when the goods leave the EU. Smart bundling and data quality help you limit delays and costs. ECC supports platforms and 3PLs with scalable processes, API connections, and file verification. Read more about our approach to e-commerce customs.

Looking for support to make the right decision or want more information?

If so, please contact us. One of our specialists will be happy to help you further.

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Frequently asked questions about export documents

What is an export document and when do you need it?
An export document is the electronic export declaration that allows you to take Union goods outside the EU. You need it for every export shipment, including e-commerce, project cargo, and re-exports. Without an export document, there is no legal export and no proof of the zero VAT rate.
What information is included on an export document?
It includes, among other things, the exporter and EORI, consignee, HS codes and description, quantities and weight, statistical value, origin, Incoterms, mode of transport, office of export and exit, plus the MRN. Upon release and exit, the corresponding status messages follow.
How long does it take to arrange an export document?
Complete files can often be released on the same day. Checks, licensing requirements, or unclear commodity codes can cause delays. ECC monitors progress and liaises with carriers and customs to ensure your shipment leaves on time.
Is an export document the same as a T1?
No. An export document is the export declaration for leaving the EU. A T1 is a transit document for transport under customs supervision between customs offices. For the zero VAT rate, it is the outgoing confirmation upon export that counts, not the T1 itself.
What documents do I need for an export document?
At a minimum, the commercial invoice, packing list, and a transport document such as CMR, AWB, or B/L. Depending on the goods, licenses or certificates may be required. Ensure you have a valid EORI and consistent data for smooth processing.