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For updated information on customs matters please visit EU Customs and Taxation.

The direct export scenario – Export from an EU Member State to a country outside the EU

A Russian importer purchases goods from an EU exporter in Warsaw, Poland (Company H). Company H exports the goods by road transport from Warsaw to Russia through the border post Terespol in Poland.

The customs office of export and the customs office of exit are situated in the same country (Poland).


Customs office designated by the customs authorities where the formalities for goods destined for export are to be completed (normally, the office close to where the exporter is located).

Last customs office before the goods leave the customs territory of the EU.