Foreign trade
Documents for exporting outside the EU
Outside the European Union, every shipment goes through customs on exit and on arrival. These are the documents the exporter prepares, what each one contains and what it is for.
1. Commercial invoice
It is the basis of everything: the customs office at destination uses it to calculate duties and taxes. It must identify the seller and the buyer, describe the goods clearly (‘spare parts’ or ‘samples’ is not enough), and state quantities, unit and total value, currency, Incoterm and commodity code. If the goods are not being sold (samples, repairs), you still issue an invoice showing a value for customs purposes.
2. Packing list
It details what goes in each package, with its weight and dimensions. It speeds up inspections and is the reference if something is missing on delivery.
3. Export declaration (DUA) and MRN
It is lodged in the export system of the Agencia Tributaria (Spanish Tax Agency) and generates the MRN, which identifies the export until the goods leave the EU. The export is exempt from Spanish VAT, and the declaration with confirmed exit is the proof of that exemption: keep it with the invoice.
4. EORI number
Every operator that exports or imports outside the EU needs an EORI number. In Spain it is ES followed by the NIF (Spanish tax ID), and you register for it on the Agencia Tributaria online portal.
5. Proof of origin
It is only needed when there is a trade agreement with the destination country and you want to apply the preferential tariff. The form depends on the agreement:
| Form | When it is used |
|---|---|
| EUR.1 certificate | Agreements that provide for it, for example with Morocco, Egypt, Mexico or Colombia. With the countries of the Pan-Euro-Mediterranean Convention, the EUR-MED is no longer used from 2026. |
| Origin declaration on the invoice | Any exporter up to €6,000 per shipment under those agreements; above that, an approved exporter. |
| Origin declaration with REX number | More recent agreements, such as the United Kingdom, Chile or Mercosur, when the shipment exceeds €6,000. |
Each country page under international shipping states which proof of origin applies to that destination.
6. Specific licences and certificates
- Dual-use items (with possible civil and military applications) and defence material: they need an export authorisation from the Ministerio de Economía, Comercio y Empresa (Spanish Ministry of Economy, Trade and Business).
- Food, medical devices or cosmetics: many destinations require registrations or health certificates, which the importer normally handles.
- Dangerous goods: declaration and packaging according to the mode of transport.
7. Sanctions check
Before exporting, you must check that neither the destination, nor the consignee, nor the goods are affected by EU restrictive measures. We carry out this check on every shipment.
Sources
- Agencia Tributaria: exporting goods
- Agencia Tributaria: EORI number
- European Commission, Access2Markets: tariffs and rules of origin by country
- Spanish Ministry of Economy, Trade and Business: dual-use items
Regulations change often. Before every shipment we confirm the requirements in force.