Documents2026-10-16

What is EX-A? The EU export declaration and the IE599 exit confirmation, step by step

EX-A is the standard electronic export declaration lodged with EU customs when goods leave the EU. In Lithuania it is processed in the iMDAS system, and the exporter’s proof that the goods have left is the IE599 message. Here is how it works, what you need and what changed at the end of 2024.

Export documents EX-A, T1 and CMR on a forwarder's desk

What “EX-A” means

EX stands for export to a country outside the EU, A for a standard (full) declaration lodged before the goods are presented to customs. In other words, EX-A is the ordinary electronic export declaration. It is required whenever Union goods leave the EU customs territory for a third country – for every commercial consignment to Uzbekistan, Kazakhstan or any other non-EU destination.

Who lodges it

The exporter, or a customs representative acting on the exporter’s behalf. For the cargo we ship to Central Asia we prepare the EX-A ourselves in Lithuania, together with the transit declaration.

What is needed

commercial invoice with HS codes and the value of each line;
packing list with gross and net weights and number of packages;
the buyer’s details and the exporter’s EORI number;
licences or certificates where the goods require them (dual-use licence, veterinary or phytosanitary certificate).

Before lodging we run the codes through the HS code check: if a code falls under EU sanctions annexes, the route and the document set change.

Step by step

The declaration is lodged electronically at the customs office of export and receives an MRN number.
Customs runs a risk analysis, may inspect the goods, and releases them for export.
The goods travel to the customs office of exit together with the Export Accompanying Document.
When the exit is confirmed, the declarant receives the electronic message IE599. If the goods were not allowed to leave, the same message carries control code B1 and the reasons.

EX-A together with T1: what changed on 1 December 2024

On our road lanes to Central Asia the export is followed by T1 transit. Since 1 December 2024 the Lithuanian export system exchanges data with the national transit system: the export declaration gets the status “Exported” and the IE599 is sent as soon as the goods are released for T1 (or a TIR operation) at the office of departure – in practice, still in Lithuania, not after the EU border. With a T2 transit the confirmation comes when the transit ends at destination.

The 150-day rule

Export declarations lodged on or after 13 November 2024 are automatically invalidated after 150 days if no confirmation of exit is received. If a truck turns back or the cargo is unloaded somewhere in the EU, the declaration has to be dealt with early – otherwise the export simply disappears from the records.

EX-A, IE599 and 0% VAT

Exporters keep the IE599 as evidence that the goods left the EU – the basis for invoicing an export with 0% VAT. The exact evidence rules are set by tax law, so keep the IE599 with the invoice and confirm the details with your accountant.

How to track an MRN

When the goods leave through another EU country, the movement can be followed in the European Commission’s MRN follow-up service. Lithuanian customs publishes the same information for exports that start and end in Lithuania.

The most common mistakes

HS codes on the invoice differ from those in the declaration;
weights or values differ between the invoice, packing list and declaration;
the exporter has no EORI number;
a code is under sanctions and the planned route via Belarus is not allowed;
nobody follows up when the cargo does not leave within 150 days.

Sources: Lithuanian Customs, “Export” (updated 2025-09-23); Regulation (EU) 2015/2446, Art. 134 and 248; Regulation (EU) 2015/2447, Art. 329. This article is general information, not legal advice.

← All news