Definitive export

Definitive export is the customs procedure covering the permanent departure of Union goods from the EU customs territory. Unlike temporary export (outward processing, return), definitively exported goods lose their Union status and are not intended to return.

The export declaration must be lodged with the customs office of export (generally that of the exporter's place of establishment or the loading location). It contains commercial data, safety-security information (integrated EXS), and appropriate procedure codes.

Export involves verification of compliance with commercial policy measures: export licences, export restrictions for dual-use goods, embargoes, etc. Certain goods (cultural property, protected species, sensitive technologies) are subject to prior authorisation.

Exports are VAT-exempt in the EU (zero rate), but the exporter must retain proof of exit from the territory (exit attestation, ECS certification) to justify this exemption to the tax authorities. The ECS (Export Control System) ensures electronic monitoring of the actual departure of goods.