
Export and re-export
Export and re-export clearance, from the declaration to the exit from the EU
We file the export declaration in your name and send you the customs confirmation that proves the export to the tax authorities. We also clear re-exports, when goods that entered the EU but were never released onto the market leave again.
Export
How we clear an export
We file the export declaration when the goods are ready for loading, and follow the shipment until it leaves the EU.
The export declaration
We fill it in from the invoice and the packing list and file it in your name. Customs may check the documents or the goods before allowing the export.
Leaving the EU
The goods leave the EU through a customs office of exit: a port, a border crossing or an airport. Customs confirms the exit there.
Proof of export
After the exit, customs confirms the export. With that confirmation you prove the export to the tax authorities and apply the zero VAT rate to the sale.

Re-export
Re-export: when the goods leave again
The goods came into the EU but were never released onto the market, and were kept in a customs warehouse, in temporary storage or under another special procedure. When they leave again, a re-export is cleared, not an export.
After customs warehousing
The goods were kept in a customs warehouse with no duty or VAT paid. On re-export they leave the EU without being imported.
After temporary admission or inward processing
Goods brought in temporarily, or for processing, conversion or repair, that go back or on to another non-EU country.
After temporary storage
Goods that have arrived and leave straight from temporary storage, without being placed under a procedure or imported.
How it differs from export
The goods came from outside the EU and were never put on the EU market. So for a re-export we also need the documents of the procedure they were under.
EXS and origin
Exit summary declaration and the origin of the goods
EXS: exit summary declaration
With the exit summary declaration (EXS), customs receives the data on the goods it needs for its safety and security checks before they leave the EU. We file EXS too.

Origin and REX
If your buyer claims a preferential rate, they need a proof of origin. In the EU’s registered exporter system (REX), the exporter certifies the origin of the goods themselves. We will check whether you need to register, depending on the country you sell to.
Documents
What to send for export and re-export
For every shipment
- Invoice and packing list
- Transport details: truck, wagon or ship, and the destination
- Certificates, if the buyer or the goods require them
- Export permits, if the goods require them
With the first shipment
- Request for customs representation
- Notarised power of attorney
- A current company registration certificate
- The EORI number under which the company is registered with customs
For a re-export
- The document the goods entered the EU under
- The authorisation for the customs warehouse or the procedure, if there is one
- Which part of the goods is leaving

How it works
Exporting a shipment
Documents
You send us the invoice and the packing list when the goods are ready for loading.
Declaration
We file the export declaration. If customs wants to see the goods, we arrange the inspection.
Loading and the road
The goods set off for the customs office where they will leave the EU, with the export accompanying document.
Confirmation
When the goods leave the EU, customs confirms the export and we send you the confirmation.
Questions
Questions about export and re-export
If your question is not here, write to us or call.
Information centre article
EXS: the exit summary declaration
What the exit summary declaration is, when it is filed and how it relates to the export documents.
Who can be the exporter?
The person in whose name the export declaration is filed and who has the right to dispose of the goods. Usually that is the seller in the EU.
Is there duty on exports?
Only where an export duty applies to the goods. Some goods are also banned or restricted. We check your goods before we file the declaration.
When will I receive the export confirmation?
Once the goods have left the EU and the customs office of exit has confirmed it. We send it to you as soon as we receive it.
Do you clear exports loaded outside Varna?
Yes. We file the declaration at the customs office where the goods are, anywhere in Bulgaria.
Do you clear exports by road, rail and ferry?
Yes. The truck or wagon leaves with the export documents and exits the EU at a border crossing. On the ferry to Batumi, the goods leave the EU at Varna.
Can I send the documents before the goods are ready?
Yes. We check them in advance and file the declaration as soon as the goods are ready for loading.
More in this section
Go to Customs representation- Import and procedure 42
- Export and re-export
- Transit: T1, T2, TIR
- ENS
Export or re-export enquiry
Describe the goods, where they are loaded and where they are going. For a re-export, tell us which procedure the goods were under.
Your enquiry has been sent
We have sent a confirmation to the email address you gave. We will reply within 1 working day with a proposal.
- Customs representation and customs procedures
- Milena Nikova+359 88 780 4721milena.nikova
@morfey-logistics.com - Office
- Ferry Complex Varna
9178 Beloslav, Bulgaria
Port terminal Ferry Complex – Varna - Office hours
- Monday – Friday: 09:00 – 19:00
Saturday and Sunday: 09:00 – 19:00 (duty team)
After you send it
- Your enquiry comes straight to our office, and ENS enquiries go to our ENS department.
- We send you a confirmation at the email address you gave.
- We reply with a proposal. If any details are missing, we will ask.