EAD - Export Accompanying Document
What is the EAD (Export Accompanying Document)?
The EAD is the electronic document generated when submitting the export declaration to the customs office of exit from the European Union territory. Its primary function is to act as proof that the goods have been correctly declared for their departure and that they comply with all customs requirements, in addition to collecting all data of the parties involved in the operation.
It is the counterpart to the SAD (Single Administrative Document) for imports, but specifically focused on the exit of goods.
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When is it mandatory?
The EAD is mandatory for any goods leaving the European Union for third countries under an export regime:
It is mandatory if...
You are exporting from an EU country (like Spain) to a third country (outside the EU), such as the United Kingdom, United States, China, etc.
It is NOT mandatory if...
The transport is carried out between two countries within the European Union (e.g., from Spain to Germany), as no customs border is crossed because it is transiting within the Union's free trade area.
Key functions of the EAD
The EAD document has 3 key functions:
Proof of Export
It is the document that demonstrates the goods have been effectively exported, which is fundamental for justifying VAT exemption on the sale operation.
Customs Control
It allows the customs office of exit to verify that the goods presented correspond to those declared.
Identification
The EAD has a unique reference number that allows for electronic tracking of the export's status within the customs system.
We can state that the EAD is a document that accompanies the goods until they leave the European Union territory, at which point the customs office of exit validates their departure, closing the export cycle.
Frequently Asked Questions
01.How is release obtained?
When Customs clears the goods, it electronically issues the Release Note, allowing the goods to leave the warehouse.
02.Relation between EAD and SAD?
SAD is the Single Administrative Document; EAD is the electronic document with the MRN accompanying exports.
03.Does it justify VAT exemption?
Yes, when it serves as proof to the Revenue that the sale was an export and thus VAT-exempt.
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