An EX1 document is the export customs declaration you file when sending goods out of the United Kingdom or European Union to a destination outside those customs territories. It tells customs exactly what is leaving, and once customs confirms the goods have departed, it becomes your official proof of export — the evidence you need to zero-rate VAT on the sale.1GOV.UK. Making a Full Export Declaration The name comes from the Single Administrative Document, where copies 1, 2, and 3 handle exports.2European Commission. Presentation and Use of the Form
When You Need to File One
Not every shipment triggers a full declaration. In the EU, postal and express consignments worth up to €1,000 that aren’t subject to export duties are treated as automatically declared for export simply by leaving the customs territory or being presented at the exit customs office.3Taxation and Customs Union. Customs Formalities for Low Value Consignments Above that threshold, a formal declaration is mandatory.
For commercial shipments, most businesses file a declaration for virtually every transaction regardless of value. Without one, there is no departure message from customs, and without a departure message, there is no proof the goods left — which means no VAT zero-rating.
Certain goods require a full declaration whatever they’re worth. Military equipment, dual-use technology, and items subject to sanctions all trigger mandatory licensing and declaration requirements that bypass any low-value exemption. The same applies to goods leaving under a customs special procedure such as inward processing relief, where the declaration is needed to discharge the duty obligations.
Temporary Exports Are Different
If you’re sending goods abroad temporarily for a trade show, exhibition, or repair, you often don’t need a standard export declaration at all. An ATA Carnet covers most temporary exports of commercial samples, professional equipment, and exhibition goods, eliminating duties and VAT in the destination country and allowing unlimited entries and departures for up to a year.4International Trade Administration. ATA Carnet A carnet won’t work for goods being sold abroad or consumables used up during the trip, so those still need a standard declaration.
What You Need Before You File
Start with an Economic Operator Registration and Identification (EORI) number. This is the unique identifier customs authorities use to track who is declaring what, and it’s mandatory for all customs operations in both the UK and EU.5European Commission. Economic Operators Registration and Identification Number UK exporters apply through the Government Gateway and usually receive a GB EORI number immediately, though HMRC checks can extend the wait to five working days.6GOV.UK. Apply for an EORI Number
Every product in your shipment needs a commodity code — a 10-digit number that tells customs exactly what you’re exporting. The first six digits follow the internationally standardized Harmonized System maintained by the World Customs Organization; the remaining digits are specific to the UK or EU tariff schedule.7UK Trade. Commodity Codes – UK Tariff Data Standard Look up the correct code using the UK Integrated Online Tariff or, for EU exports, the EU’s TARIC database.8UK Integrated Online Tariff. UK Integrated Online Tariff An incorrect code can change the duty treatment or flag your goods for inspection.
You’ll also need a commercial invoice showing the total value of the goods, the currency of sale, and the net and gross weight of the cargo, along with a detailed packing list describing the contents of each container or package. The declaration itself requires your full name and address as declarant, a clear description of the goods (including any marks or identifying numbers on the packaging), the country of manufacture, and the identity of the recipient abroad.9European Customs Data Model. EUCDM Annex D Errors in these fields can trigger penalties or physical inspections that hold up the shipment.
How to Submit the Declaration
In the UK: Customs Declaration Service
All UK export declarations are submitted through the Customs Declaration Service (CDS). The older CHIEF system was decommissioned in the second half of 2024 and is no longer available.10GOV.UK. Customs Declarants and Declaration Volumes for International Trade in 2025 – Methodology Notes To use CDS you need your EORI number and must enroll in the CDS trader portal. Many exporters use commercial customs software that connects to CDS rather than entering data directly.
Once your declaration is accepted, the system generates a Movement Reference Number (MRN), a unique alphanumeric string that tracks the shipment from that point on. Pass the MRN along to everyone in your supply chain, including the haulier or carrier presenting the goods at the port of exit. At ports using the Goods Vehicle Movement Service (GVMS), you also need to create a Goods Movement Reference (GMR) that quotes all your declaration references.11BIFA. New Guidance on CDS Departure Messages
In the EU: Automated Export System
Within the European Union, export declarations are processed through the Automated Export System (AES), which handles all electronic exchanges between declarants and customs offices. AES supports pre-lodged declarations, letting you file before the goods physically arrive at the exit point, as well as simplified declarations that release goods on a reduced data set with the full details submitted afterward.12European Commission. Automated Export System (AES) The process at the border mirrors the UK approach: goods are presented at the customs office of exit, the MRN is checked against the cargo, and customs releases or inspects the shipment.
Getting Proof the Goods Actually Left
Filing is only half the job. The payoff comes when customs confirms the goods departed, because that confirmation is what supports zero-rating VAT on the sale. Without a departure message from the customs system, your declaration cannot serve as official evidence that the goods were exported.1GOV.UK. Making a Full Export Declaration
In the UK, following the GVMS process correctly at the port triggers a departure notification (called a DMSEOG) from HMRC. Skip a step, such as failing to quote your declaration references in the GMR, and the notification won’t arrive. After 45 days CDS will warn you the goods haven’t departed. After 150 days without departure confirmation, HMRC invalidates the declaration.11BIFA. New Guidance on CDS Departure Messages At that point you have no proof of export and no basis for zero-rating the VAT. This trips up a surprising number of exporters whose declaration was filed correctly and whose goods genuinely left, because the port process wasn’t followed properly and the system never recorded the departure.
If the electronic departure message fails for technical reasons, you can fall back on commercial evidence to support your zero-rating claim. HMRC’s VAT Notice 703 lists what qualifies: bills of lading, airway bills, certificates of shipment, and similar transport documentation showing the goods left the UK.13GOV.UK. VAT on Goods Exported from the UK (VAT Notice 703) Keep this documentation filed and accessible in case HMRC audits your VAT return.
Penalties for Errors
UK customs civil penalties for export declaration errors can reach £2,500 per contravention for serious irregularities and £1,000 for less significant ones. HMRC typically won’t charge a financial penalty for a first offence and instead issues a warning letter. If a similar error occurs within two years of that warning, a financial penalty follows.14GOV.UK. Civil Penalties for Contraventions of Customs Law (Customs Notice 301) A penalty can be waived if you can demonstrate a reasonable excuse.
These civil penalties cover procedural errors: wrong commodity codes, incorrect values, missing data fields. They do not cover prohibited or restricted goods. Exporting controlled items without the required license, or smuggling goods subject to excise duties, leads to criminal prosecution and seizure of the goods rather than a fine.14GOV.UK. Civil Penalties for Contraventions of Customs Law (Customs Notice 301)
Controlled Goods Need a Separate License
Some goods require an export license on top of the customs declaration, regardless of value. In the UK, the two main categories are military items and dual-use goods (products, software, or technology with both civilian and military applications). If your item appears on the UK’s consolidated control list, you need a license before it can leave the country. Even items not on the list can trigger licensing requirements under “end-use” controls if there are concerns the goods could be diverted to a weapons program, used by a sanctioned entity, or deployed in connection with human rights violations.15GOV.UK. UK Strategic Export Controls
The EU follows a similar framework. Exports of items on the common EU dual-use list require authorization, and member states can impose additional controls on unlisted items based on public security or human rights concerns.16European Commission. Exporting Dual-Use Items Sanctions regimes can add further restrictions: exporting certain technology to sanctioned countries requires a separate sanctions license even if the item wouldn’t normally be controlled.
Filing Through a Broker
Most exporters don’t submit declarations themselves. Customs brokers and freight forwarders handle the process, but the legal responsibility for the declaration’s accuracy depends on how the broker represents you. Under direct representation, the broker files in your name and on your behalf; you remain the declarant, and the legal responsibility sits with you. Under indirect representation, the broker files in their own name on your behalf, making the broker the declarant who bears responsibility for accuracy. Indirect representation is less common, and in some EU member states is limited to situations where the exporter is based outside the EU.
Whichever arrangement you use, be clear on who carries the liability. If a broker files an incorrect declaration under direct representation, you face the penalty, not them. That’s a good reason to check your own commodity codes, values, and goods descriptions rather than handing a stack of invoices to your forwarder and hoping for the best.