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Businesses involved in international trade must understand the difference between EX-A and EX-D export declarations, particularly for VAT zero-rating compliance.

EX-A Declaration
• Fully processed export entry through customs
• Confirms goods have left the UK
• Accepted as valid proof of export

EX-D Declaration
• Draft entry created before goods are presented to customs
• Does not confirm export completion
• Not valid as standalone proof of export

Supporting Evidence (to be used alongside an EX-D)

The following key documents should be retained:
• Signed master or house air waybills – confirming the airline has accepted and transported the goods
• Bills of lading or sea waybills – issued by the shipping line as proof that goods have been shipped overseas
• CMR – providing evidence of cross-border road transport, ideally signed at destination
• Certificate of shipment – typically issued by a carrier or freight forwarder to confirm dispatch of goods

Incomplete or inconsistent records increase the risk of:
• HMRC challenges
• Denial of VAT zero-rating
• Financial penalties

Best Practice
• Treat EX-D declarations as draft records only
• Prioritise obtaining declarations showing exit confirmed messages.
• Maintain clear, consistent, and traceable documentation
• Retain records in line with HMRC requirements

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