An export declaration (EX) belongs to critical customs documents. It is necessary for legal exportation of the commodity from the exporting country to the importing country. In this paper, the exporter notifies custom authorities of the products being exported and provides full information on such products. Subject to international rules INCOTERMS, the export declaration shall be executed either by the commodity seller or by the buyer. In case this function is performed by the buyer, he/she delegates the obligation to make the declaration to the company which transports and/or forwards the cargo. The organization which executes the export declaration must be provided with the relevant license for this activity.
After transition to electronic document flow, all electronic export declarations (ELEX) are stored in the database of the European Union. They are closed automatically, that is why now there is no need to receive, store or forward a copy of the export declaration with a note of cargo exportation at the border crossing