Proof of exit: meaning in customs

Evidence that goods declared for export have physically left the customs territory, typically the electronic exit message issued by the office of exit, or alternative evidence where that message is missing. Tax authorities rely on it to accept a zero-rated or exempt export supply.

In practice

If the electronic exit confirmation does not arrive, the exporter must gather alternative proof such as transport documents quickly to avoid VAT assessments.

Related terms

Customs office of exit

The customs office where goods leave the customs territory, normally the last office before the border, port or airport of departure. It supervises…

Automated Export System (EU)

The EU electronic system that handles export and exit declarations and exchanges messages between the offices of export and exit. It replaced the…

Export declaration

The declaration placing goods under the export procedure so they can leave the customs territory. In the EU it is lodged at the customs office where…