Vehicles being exported to countries outside the European Union must be declared to Customs prior to export. The customs authorities will draw up an EX.A customs document. You may need this document if you intend to ship the vehicle or for the import declaration in the country of destination or for obtaining a EUR.1 certificate. A customs document stamped by the customs authorities at the outer border of the EU is the documentary evidence needed by a seller in order to apply the zero VAT rate.