Goods exported from the EU must be placed under the export procedure by lodging a customs export declaration. An export declaration must also be lodged when goods are exported outside the EU's tax jurisdiction, for example to the Canary Islands, and when goods are exported from Åland somewhere other than Finland.
The exporter must be established in the customs territory of the Union. The exporter ...
Export transport may begin when you have received a release decision from Customs.
At the customs office of exit, you must present both the export goods and the release decision. After that, you will receive a release decision with a certification of exit from Customs for filing in your accounts.