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EX-A Export Declaration: What It Is and Why You Need It to Export a Car from the EU
What is the EX-A, how it proves a car left the EU, and how the VAT deposit works in an export sale.
Quick facts
What is the EX-A?
The EX-A is the EU customs export declaration for goods leaving the customs territory of the EU. It is also called the Export Accompanying Document (EAD). For a car dealer, it is the document you'll need to clear customs when exporting a vehicle out of the EU.
The declaration is filed online in the AES (Automated Export System). This process generates a Movement Reference Number (MRN), which tracks the car until it leaves the EU. EX-A is needed for export of cars made in the EU, or cars that already cleared EU customs and are now leaving again. Either way, it tells customs the car is leaving the EU.
| Document | What does it prove? | When do you need it? |
|---|---|---|
| EX-A export declaration | Proves that the car left the EU customs territory. | For every export of a car out of the EU. |
| EUR1 certificate | Proves where the car was made. This can lower or remove import duty in the destination country. | For exports to a country with an EU trade deal, when the car qualifies. |
| Certificate of Origin | Proves where the car was made, issued by the manufacturer. | Sometimes accepted instead of the EUR1 certificate. |
The MRN and proof of export
The MRN (Movement Reference Number) is the number AES gives your EX-A as soon as it is filed. It tracks the car until the last EU border crossing before exiting the EU.
Once the car actually leaves, the border office confirms this, and AES sends back a message called the Confirmation of Exit. This message, not the printed EX-A, is your proof of export. It's what lets you recover your VAT deposit.
Who files the EX-A?
The exporter, or their customs agent, files the EX-A. However, in practice, the seller often files it for the buyer.
How does the EX-A fit into the export process?
The EX-A comes after the sale and before the car leaves the EU. You or the seller files it, the car travels to the last EU border, and the border office confirms the car has left.
Here is the entire process step by step:
- Purchase the vehicle and organize the transport.
- Report the last EU border crossing to the seller (at eCarsTrade, this is done through your Personal Page).
- Pay a VAT deposit to the seller (charged at the VAT rate of the seller’s country).
- The seller files the EX-A export declaration, which generates the MRN.
- Once the vehicle has crossed into non-EU territory, the AES issues the Confirmation of Exit.
- Keep the Confirmation of Exit as proof of export, then reclaim your VAT deposit.
Exporting cars out of the EU?
When you buy vehicles through eCarsTrade, our team helps you with the export process.
- Direct access to used cars from across Europe
- Clear vehicle data and documents for export
- EX-A export declaration request
- A dedicated Account manager for your account
- Guidance on the MRN and the Confirmation of Exit
- Support that keeps the customs and VAT steps in order
Sources
We sourced this information from EU customs guidance, the Union Customs Code, national customs export guidance, and operational experience processing vehicle exports out of the EU.
- European Commission — Taxation and Customs Union: the AES (Automated Export System) and UCC export formalities. taxation-customs.ec.europa.eu Accessed June 2026
- EUR-Lex — Union Customs Code, Regulation (EU) 952/2013, export provisions. eur-lex.europa.eu Accessed June 2026
- National customs export declaration guidance (Belgium, the Netherlands, Germany). taxation-customs.ec.europa.eu Accessed June 2026
