Export of goods

Export of goods – how to do it?

In order to export goods, they must first be presented to the Customs and Tax Office or the place designated by this authority for customs clearance. Next, you must submit a customs declaration in the export procedure (EX document). Finally, the goods together with the declaration must be presented to the border customs office to confirm the export of the goods. The export confirmation obtained in this way (IE599 message) entitles us to settle the transaction with a zero VAT rate – that’s it in a nutshell 🙂

Exporting goods is undoubtedly not a complicated procedure, but its correct implementation determines whether the company will be able to settle the transaction with a zero VAT rate or not, which is why it is worth entrusting its implementation to experts. The customs declaration in the export procedure is a procedure that cannot always be made directly at the border crossing. It is worth planning the transport route in advance and submitting a customs declaration before the goods reach the border crossing.


Export of goods | What is the purpose and scope of the procedure?

Placement of goods under an export procedure is mandatory for EU goods leaving the EU customs territory (Article 269 of the EU Customs Code), although there are limited exceptions. This is because this procedure must ensure the correct application of all export measures, e.g.: export restrictions and surveillance measures. Restrictions and supervision measures when exporting goods often cause the most problems for exporters. The solution to problems when exporting goods is a professional representative – a customs agency 🛃