EX1 Export Declaration: When Your Shipment Needs One
Quick answer
An EX1 export declaration is a formal customs document required for the permanent export or re-export of goods outside the EU customs territory. It must be lodged before goods leave the EU, detailing key shipment information to the customs authorities of the Member State of export [1].
DGenerate a document checklist — free, no sign-up to try.Key takeaways
- The EX1 export declaration applies to permanent or temporary exports and re-exports outside the EU customs territory [1:1].
- It must be submitted electronically or on paper before goods exit the EU [2][1:2].
- The declaration includes detailed information such as exporter and consignee details, goods description, weights, value, and commodity codes [3].
- The exporter or their authorised representative is responsible for submitting the EX1 declaration [4].
- If goods leave the EU without a declaration, a retrospective declaration must be lodged promptly [4:1].
- Non-compliance may result in penalties and delays in customs clearance [4:2].
What is an EX1 Export Declaration?
The EX1 export declaration is a customs form used within the European Union to declare goods being exported or re-exported outside the EU customs territory. It serves as the official notification to customs authorities that goods are leaving the EU and provides all necessary data to control and monitor exports. The EX1 declaration corresponds to the specimen form COM established under Council Regulation (EEC) No 1900/85 and is supplemented by additional forms if required [1:3].
This declaration is essential for customs to verify compliance with export controls, monitor trade statistics, and apply any relevant export duties or restrictions. It is also the basis for granting export refunds or other trade benefits where applicable [3:1].
When is an EX1 Export Declaration Required?
An EX1 export declaration is required in the following circumstances:
- For permanent or temporary export or re-export of goods outside the customs territory of the EU [1:4].
- For dispatch of goods between Member States where the goods do not comply with conditions under Article 9(2) of the Treaty (such as goods not in free circulation) [1:5].
- When goods are exported in several consignments, each consignment must be covered by a separate EX1 declaration [5].
Certain exceptions may apply, such as for low-value consignments or non-commercial shipments, depending on national rules and thresholds. However, in most commercial export cases, the EX1 declaration is mandatory to ensure customs clearance and legal export status [6].
Key Information for Your EX1 Declaration
The EX1 export declaration requires comprehensive data to be provided to customs authorities. The key information includes:
- Exporter details: Full name or trade name and full address within the Member State of export [3:2].
- Consignee details: Name and address of the recipient at the time of export [3:3].
- Country of destination: The country to which the goods are consigned [3:4].
- Description of goods: Number, kind, marks, numbers of packages, and a detailed description of the goods as per their commercial or tariff classification [3:5].
- Gross and net weight: Quantities corresponding to the goods declared [3:6].
- Statistical value: The value of the goods at the time of export in the currency of the Member State [3:7].
- Commodity code (CN code): The correct Combined Nomenclature code classifying the goods [3:8].
- Additional information: Any relevant export document references, export procedure details, or special conditions such as goods exported under inward processing or specific use reliefs [3:9].
- Signature: The name, capacity, signature, date, and place of the person signing the declaration, confirming the accuracy of the information [2:1][3:10].
Where applicable, references to previous customs documents, authorisations, or supplier declarations supporting preferential origin status may also be included [7][2:2].
Who is Responsible for the EX1 Declaration?
The responsibility for lodging the EX1 export declaration lies primarily with the exporter or their authorised representative. The exporter is defined as the person who dispatches or arranges for the goods to leave the customs territory of the EU [4:3][5:1].
In practice, many EU businesses engage customs agents or freight forwarders to prepare and submit the EX1 declaration electronically to the customs office competent for the place of export. However, the exporter remains legally responsible for the accuracy and completeness of the declaration and for ensuring compliance with all export formalities [4:4].
The declaration must be lodged before the goods physically leave the EU customs territory. In cases where goods are exported in multiple consignments, each consignment requires its own declaration [5:2].
Handling Post-Export Scenarios and Retrospective Declarations
If goods leave the EU customs territory without an EX1 export declaration having been lodged, the exporter must submit a retrospective export declaration without undue delay. This declaration is lodged at the customs office competent for the exporter’s place of establishment [4:5].
The customs office will certify the exit of the goods provided that the release would have been granted had the declaration been lodged before export and that sufficient evidence exists that the goods have left the EU customs territory. Evidence may include delivery notes signed by the consignee outside the EU, invoices, proof of payment, or customs documents from the destination country [5:3][4:6].
Where goods initially intended for re-import leave the EU but are no longer to be re-imported, a retrospective export declaration replacing the original may be lodged to reflect the final status of the goods [4:7].
This retrospective procedure helps businesses regularise exports and avoid penalties, but it is crucial to act promptly and provide all necessary supporting documents.
Consequences of Non-Compliance
Failure to lodge an EX1 export declaration when required can lead to significant consequences for EU businesses, including:
- Customs penalties and fines imposed by the Member State customs authorities.
- Delays in customs clearance and potential seizure or detention of goods.
- Loss of entitlement to export refunds or preferential trade arrangements.
- Increased scrutiny and audits by customs authorities.
- Possible reputational damage and disruption to supply chains.
To avoid these risks, exporters must ensure that the EX1 export declaration is accurately completed and submitted on time, supported by all relevant documentation. Retrospective declarations should be lodged promptly if an omission occurs [4:8].
FAQ
Who fills out the export declaration form?
The export declaration form, including the EX1, is generally filled out by the exporter or their authorised representative, such as a customs agent or freight forwarder. The person signing the declaration must confirm the accuracy of the information provided [2:3][4:9].
How to do an export declaration?
An export declaration is lodged with the customs office competent for the place of export. It requires providing detailed information about the exporter, consignee, goods description, weights, value, and commodity codes. The declaration can be submitted electronically or on paper, and must be signed by the declarant or their authorised representative [2:4][3:11][1:6].
Do I need an export declaration?
An export declaration is required for the permanent or temporary export or re-export of goods outside the EU customs territory. Exceptions may apply for low-value or non-commercial shipments depending on national rules, but in most commercial export cases, an EX1 declaration is mandatory [1:7][6:1].
What is the purpose of an export declaration?
The export declaration serves as the official customs notification that goods are leaving the EU customs territory. It enables customs to control exports, apply export duties or restrictions, collect trade statistics, and grant export refunds or trade benefits. It also provides legal proof of export for compliance and audit purposes [3:12][1:8].
Next steps
- Confirm whether your goods require an EX1 export declaration based on their destination and nature of export.
- Collect all necessary information for the declaration, including exporter and consignee details, commodity codes, weights, and values.
- Prepare the EX1 export declaration, ensuring all data fields are accurately completed and supported by relevant documents.
- Submit the declaration to the customs office competent for your place of export before the goods leave the EU.
- If goods have already left without a declaration, lodge a retrospective export declaration promptly with supporting evidence of exit.
Sources
Know exactly which documents this shipment needs?
The Document Checklist Generator lists the paperwork for your goods, route and procedure — and the Invoice Auditor checks your invoice before you file.
