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Exporting consumer products from the EU

Goods leaving the EU go through the export procedure: an exporter with an EORI number lodges an electronic export declaration, and the goods are presented at the customs office of exit. Depending on the product and destination, they may also need proof of origin, an export licence, an export health or phytosanitary certificate, or excise documents.

Updated · Each section links to the official source it comes from

Customs law
The Union Customs Code, Regulation (EU) No 952/2013
Registration
An EORI number from the member state's customs authority
Declaration
Electronic, in the Automated Export System (AES)
Preferential origin
EUR.1, or statements on origin by REX-registered exporters
Export controls
Dual-use Regulation (EU) 2021/821 and EU sanctions
Food and plant certificates
Issued by member states' competent authorities, many through TRACES

By product

What each kind of product needs to leave the EU.

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Does the exporter have an EORI number, and who will lodge the export declaration? Read more
  2. 2Is the product or the destination subject to a prohibition, licence or sanction? Read more
  3. 3Does the destination give a lower tariff to EU-origin goods, and what proof of origin does the agreement ask for? Read more
  4. 4Does the destination require an export health, veterinary or phytosanitary certificate? Read more
  5. 5Are the goods excise goods leaving under duty suspension? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

EORI and the export declaration

Who may export, the registration number every declaration carries, and the two stages of the export procedure: export and exit.

  • The export procedure (Article 269 UCC) is obligatory for EU goods leaving the EU customs territory, with very few exceptions, so that export measures such as restrictions are applied.
  • An EORI number is mandatory for customs operations in the EU, export included. It is assigned by the customs authority of the member state where the operator is established, and does not expire.
  • Access2Markets says an exporter normally needs to be established in the EU, including a VAT registration; a non-EU resident needs a person established in the EU, such as a logistics provider or customs agent, to act as exporter.
  • The export declaration is lodged electronically in the Automated Export System (AES), at the customs office for the place where the exporter is established or where the goods are packed or loaded (Article 221(2) UCC-IA).
  • It gives the origin of the goods, the destination country, commodity codes, customs procedure codes and the value. Customs may release the goods, ask for documents, or check them physically.
  • The goods and the Master Reference Number (MRN) are then presented at the customs office of exit, which supervises their departure. Goods stay under customs supervision until they leave.
  • Keep invoices, transport documents and packing lists for at least three years. Exports are exempt from EU VAT if records and the customs proof of export are kept.

How we help: Compliant Always keeps the EORI, invoice, packing list, MRN and proof of exit with each shipment, dated, and shows what is missing before the goods are declared. Ask about this

Export restrictions, licences and sanctions

Goods and destinations that need an export licence or cannot be exported at all.

  • Access2Markets says the export of some goods, or exports to certain destinations, may be prohibited or restricted and need a licence; check TARIC for export licences and the EU Sanctions Map for restrictions.
  • Restricted or prohibited types include some live animals, meat and plants, certain food products, dangerous chemicals, drugs and medicines, dual-use goods, waste, cultural goods and counterfeit goods.
  • Member states may exceptionally have national restrictions, which are checked with their competent authorities.
  • The export procedure includes presenting export licences, and an oral declaration is not allowed for goods subject to prohibitions or restrictions.
  • EU sanctions on Russia (Regulation (EU) No 833/2014) prohibit exports of listed goods and oblige operators to contractually prohibit the re-export of certain sanctioned goods.

How we help: Compliant Always keeps any licence with the shipments it covers and shows when it is near its end, before the next shipment is declared. Ask about this

Origin and proof of origin

Preferential origin under EU trade agreements, how it is proved, and certificates of non-preferential origin.

  • To get a lower or zero tariff under a trade agreement, goods must be wholly obtained in the EU or sufficiently worked or processed there under the product-specific 'list rules' of the agreement's origin protocol, read by HS heading.
  • The Commission's Rules of Origin Self-Assessment tool (ROSA), in Access2Markets' My Trade Assistant, helps check a product against the rules and explains which proof of origin to prepare.
  • Proof can be a movement certificate EUR.1 or EUR-MED issued by customs, or a self-declaration by the exporter on a commercial document: a statement on origin, or an invoice or origin declaration.
  • EU exporters must be registered in REX, with their national competent authorities, to make out statements on origin under agreements including those with Canada, Japan, Vietnam, Singapore, the UK, New Zealand and Chile, and the EU-MERCOSUR Interim Agreement.
  • Without a REX number, an exporter may make out statements on origin for consignments of originating products worth up to EUR 6 000 (EUR 10 000 for trade with the OCTs).
  • Suppliers' declarations let an exporter rely on the originating status of materials bought in the EU. Exporters keep copies of proofs of origin and related records for at least three years.
  • A Binding Origin Information (BOI) decision from customs fixes the origin of goods for up to three years, but does not replace the proof of origin.
  • A certificate of non-preferential origin may be required by the destination; Access2Markets says these are usually issued by the local chamber of commerce, and in some countries by ministries or customs.

How we help: Compliant Always keeps the REX number, suppliers' declarations and each proof of origin with the shipment it covers, and shows which are missing or out of date. Ask about this

Export certificates for food, animal products and plants

Who issues the health, veterinary and phytosanitary certificates that destinations ask for.

  • Food and feed exported from the EU for a third country's market must meet EU food law unless the importing country's authorities or laws say otherwise (Article 12 of Regulation (EC) No 178/2002).
  • TRACES is the Commission's platform for sanitary and phytosanitary certificates, including for EU exports of animals and certain animal products.
  • The Commission's Export library helps officers in member states when they issue export certificates, including harmonised certificates agreed with the destination and made available in TRACES.
  • Where a third country requires a phytosanitary certificate, the competent authority issues it at the request of the operator, which must be registered and have the goods under its control (Article 100 of Regulation (EU) 2016/2031).
  • Access2Markets notes that most countries require health certificates for plants, live animals, animal products and genetic materials.

How we help: Compliant Always keeps each export certificate with the shipment and lot it covers, dated, and shows what is missing before the goods leave. Ask about this

Excise goods

Alcohol, tobacco and energy products moved to the place of export under duty suspension.

  • An authorised warehousekeeper or registered consignor can move excise goods under duty suspension from a tax warehouse or place of importation to a place of export from the EU (Article 16 of Directive (EU) 2020/262).
  • The movement is recorded in the Excise Movement and Control System (EMCS) with an electronic administrative document (e-AD).
  • The declarant gives customs the e-AD's administrative reference code; customs check that it matches the export declaration before release, and a report of export certifies that the goods have left.

How we help: Compliant Always keeps the e-AD reference, the export declaration and the report of export together for each shipment. Ask about this

Who answers for what

WhoWhat they answer forHow we help
ExporterThe EORI number, the export declaration or its representative, any licence, and proof of origin where preference is claimed.The shipment's export documents kept together and dated.
Customs representative or forwarderLodging the declaration on the exporter's behalf and presenting the goods for export and exit.The documents the declaration relies on, ready before it is lodged.
Member state customs and competent authoritiesEORI, release for export and exit, REX registration, dual-use licences, and export health and phytosanitary certificates.Each authority's document kept with the shipment it covers.
Buyer or importerUsually the import clearance and the destination's product requirements, with the exporter's help, under their contract.Importers' questions answered from the record.

Member states

The export rules are EU law, but member states run them. The EORI number, the export declaration, origin registrations such as REX and approved exporter status, and dual-use licences go through the national authorities of the member state concerned.

Export certificates for food, animal products and plants are issued by member states' competent authorities; the Commission supplies harmonised certificates through TRACES and guidance in its Export library. Certificates of non-preferential origin are usually issued by local chambers of commerce.

Where are the goods going?

Most of what products have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

Questions businesses ask

What do I need to export goods from the EU?
Normally an establishment in the EU, an EORI number, and an electronic export declaration lodged in AES. Depending on the goods, you may also need an export licence, proof of origin, an export certificate, or excise documents.
Do I need an EORI number to export from the EU?
Yes. An EORI number is mandatory for customs operations in the EU, including export. The customs authority of the member state where you are established assigns it. It has no expiry date.
What is AES?
The Automated Export System, the Europe-wide system that replaced the Export Control System (ECS). Export declarations are lodged in it electronically, and it handles both the export and exit formalities.
Who issues certificates of origin in the EU?
For preferential origin, customs issue EUR.1 or EUR-MED certificates, or the exporter makes out a statement on origin. Access2Markets says certificates of non-preferential origin are usually issued by the local chamber of commerce.
What is REX and do I need it?
The Registered Exporter system. EU exporters must register in REX to make out statements on origin under agreements such as those with Canada, Japan and the UK, unless the consignment is worth EUR 6 000 or less.
Do EU food safety rules apply to food that is exported?
Yes, as a rule. Food and feed exported from the EU must meet EU food law unless the importing country's authorities or laws say otherwise, under Article 12 of the general food law.
Who issues export health certificates in the EU?
Member states' competent authorities. The Commission supports them with TRACES, where harmonised export certificates agreed with some destinations are available, and an Export library of destination requirements.
Is VAT charged on goods exported from the EU?
No. Access2Markets says exported goods are exempt from EU VAT, whether sold to a business or a consumer, provided you keep records of the export and the proof of export issued by customs.
Do I need an export licence?
Only for some goods and destinations, such as dual-use items, goods under sanctions, and certain chemicals, medicines, animals and plants. Access2Markets says to check TARIC and the EU Sanctions Map.
How does Compliant Always help with exporting from the EU?
Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

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