EX-A document for Norway: Dutch export declaration and Norwegian customs

The export declaration ('aangifte ten uitvoer' in Dutch, in practice the EX-A document) tells Dutch Customs that goods are leaving the EU. According to Customs:

• you can make the declaration yourself or have someone else make it;
• the declarant must be established in the EU;
• in the Netherlands the declaration is made electronically in the DMS system;
• after Customs gives permission, the goods may be taken to the customs office of exit.

An EORI number is required for an export declaration. It is always free and is requested from Dutch Customs; we do not apply for it on your behalf. For people who are moving, NederlandWereldwijd adds that a car taken to a country outside the EU must be declared to Customs as export goods.

We prepare and submit the export declaration from €150, including VAT where applicable, with the price confirmed in advance. We need:

1. the car in the Netherlands, available for a possible customs check, with its Dutch registration certificate;
2. the last border crossing from the EU to outside the EU, in other words the office of exit;
3. an invoice naming the buyer abroad, a person or a company;
4. a valid EORI number of the selling party, the exporter.

We submit the request to the customs officer from Monday to Friday between 08:00 and 16:00, and after approval we receive the EX-A customs document. Customs decides, so we cannot promise approval or a processing time. Moving without a sale? That is possible too; contact us beforehand. The RDW export document and the EX-A can both be arranged at our desk, but we do not promise that both are ready on the same day. If the car is already in Norway, contact us in advance; we will then also discuss the export declaration.

Think of the journey as two customs stages. First, the EX-A travels with the car to the office of exit in the EU. As an indication: by road through Sweden that is a customs office at the Swedish-Norwegian border, and by ferry from Denmark or Germany a port office there; the actual office is set per declaration. Second, the car is declared to Tolletaten (Norwegian Customs) on arrival in Norway.

On the Norwegian side, the buyer or owner must use a staffed border crossing and report to the red zone. Declaring on the spot is only possible at land crossings, with the Utstikker II office in Oslo as the exception. By ferry you travel in transit to a customs office and declare there within the deadline, usually 1 to 3 days, or you use a customs agent (speditør). A car that is not insured at the border needs separate border insurance (Grenseforsikring) from Tolletaten.

Tolletaten charges 25% VAT on the value plus freight and insurance, and a tax on the greenhouse gases in the air conditioning. For electric cars in 2026, VAT applies only to the amount above NOK 300,000. Approval, registration tax and registration follow; see importing a car into Norway.

For businesses, a supply to a non-EU country is taxed at 0% VAT, whether the buyer is a private person or a company, provided you can prove that the goods left the EU with customs documentation, proof of import in the country of destination and the transport documents. For motor vehicles you must also be able to show a copy of the kentekenbewijs deel II (Dutch registration certificate part II). A refund of Dutch VAT is a matter between buyer and seller; Norwegian Customs has nothing to do with it. Selling to a buyer in Norway? See selling a car for export, and for company vehicles vans and trucks for Norway.

The Belastingdienst (Dutch Tax Administration) does not list the EX-A as a condition for a refund of BPM, the Dutch registration tax, not even for Norway. An EX-A with confirmation of exit is still strong evidence that the car was taken out of the country, so keep it with your records. Read more about the BPM refund on export, the other Dutch export documents and our prices.