EX1 (EU export declaration)
The EU export declaration: without it the goods are not released from the Union and you, the supplier, cannot zero-rate the sale for VAT.
Definition
EX1 is the export declaration of the European Union. It confirms that the goods have left the EU: without it the supplier cannot reclaim or zero-rate VAT on the export sale, and the goods will not be released from the territory of the Union.
It is lodged before the goods cross the border. Tranzit3 lodges the EX1 on the supplier’s behalf.
How it works in practice
The EX1 is lodged in the country of dispatch — at the consolidation warehouse in Rotterdam, Vilnius or Warsaw, or at your premises. Tranzit3 files it through an EU customs agent and obtains the MRN, against which the customs office of exit closes the export.
The closed EX1 is what you need as proof of export for VAT zero-rating; without it you would have to charge your national VAT to your Russian customer. We pass a copy of the closed declaration to the customer for their accounts and for Russian customs, where it supports the value and origin of the goods.
EX1: frequently asked questions
Who should file the EX1 — the buyer or the seller?
By default the EU exporter, but under EXW and FCA the task is often passed to the buyer’s forwarder. Tranzit3 lodges the EX1 as part of the service, so that you do not have to turn down an order because of “extra” customs work.
What happens if the EX1 is not closed at the border?
The export is not confirmed: the supplier has to account for VAT in their own country and will usually invoice it to the buyer. That is why we monitor closure of the declaration via the MRN and keep the confirmation.
How does EX1 differ from T1?
EX1 covers the export of goods from the EU; T1 covers transit through EU territory of goods not released for free circulation (for example, from China via Rotterdam to Russia). Goods bought in the EU need an EX1; goods in transit need a T1.
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