Declaration for E-Commerce Goods Intended for Export: What the EEC Offers and How It Relates to Zero VAT

03 October 2026Trade Pulse

Orders placed by foreign buyers on the Union’s marketplaces are currently processed for export in accordance with the rules for express shipments. The EEC proposes to provide them with their own simplified declaration: to extend the form for e-commerce goods—which is currently described for goods imported and sold to individuals—to exports as well. This is a draft open for public comment until October 29, 2026, and it will not take effect until at least 2027.

What is this draft and what stage is it at?

This refers to a draft decision by the EEC Board to amend the Procedure for Filling Out the Declaration for E-Commerce Goods (DEC). The Procedure itself was approved by Board Decision No. 143 of December 17, 2024, and is in effect pursuant to the Protocol on Amendments to the EAEU Customs Code, signed in December 2023.

The public consultation will run from September 29 to October 29, 2026. According to the EEC, the draft has already been discussed and agreed upon by a working group under the Advisory Committee on Customs Regulation, with the participation of express carriers and postal operators.

What problem does it solve?

The current Procedure does not describe how to fill out the DET for exported goods, including those purchased by foreign individuals. Therefore, the form is not formally suitable for exports. Currently, goods ordered by a foreign buyer on a Union marketplace and released for export are declared using the express shipment declaration.

The EEC cites two objectives. The first is to apply a simplified export declaration, including to confirm a zero VAT rate. Second: to add coded information on prohibitions and restrictions to the export declaration to automate verification and speed up operations, including those that take place without the involvement of an official. For the exporter, this theoretically means fewer manual requests and faster clearance.

What’s Changing in How the Declaration Is Filled Out

DET Element	Current	Under the draft
Customs Procedure	No specific provisions for exported goods	You may also specify the export procedure in the corresponding field
Information about the foreign buyer	None specified for exports	The foreign individual’s identification document and tax ID number must be provided if the e-commerce operator has them
Column 7, Item 1	—	Product name (trade name, commercial name, or other traditional name)
Column 7, item 5, for Kazakhstan	—	Code(s) for compliance with prohibitions and restrictions according to the Kazakhstani classification system, if such compliance is required under Article 7 of the Code

If the marketplace operator does not have the foreign buyer’s personal identification information, there is no need to fabricate it: the draft allows for this information to be omitted if it is unavailable. This is a significant simplification for sales to private individuals abroad.

Declaration for E-Commerce Goods Intended for Export: What the EEC Offers and How It Relates to Zero VAT

Orders from foreign buyers can be processed using a simplified declaration

Effective Date and Conditions

The draft provides for entry into force 30 calendar days after publication, but no earlier than the date of entry into force of the Protocol of December 25, 2023. In its informational and analytical note, the EEC provides a guideline: no earlier than January 1, 2027. This means that nothing will change for sales this fall, and preparations can proceed at a leisurely pace.

It should be noted that the EEC acknowledges potential costs: businesses will need to adapt their software to submit DETs. For large marketplaces, this is a matter of integration; for small sellers, it is generally a question of who will file the declaration on their behalf.

What Sellers and Marketplace Operators Should Do

Determine what percentage of your international shipments are made to individual buyers and what percentage to companies: the DET applies to goods purchased by individuals.
Check with your marketplace or express carrier to find out who will generate the export DET and when they plan to support the format.
Check what buyer data you actually receive and store: you may not have passport details or a tax ID number, and that is acceptable.
For shipments to Kazakhstan, find out in advance which prohibitions and restrictions apply to your goods and how they are coded according to the Kazakhstani classification system.
Continue processing exports under the current procedure using the express declaration and keep the documents confirming zero VAT as before: the new procedure is not yet in effect.
If you have suggestions for the draft, leave a comment on the EEC’s draft regulations portal (registration required) or submit them through your industry association by October 29.

We can help you choose the right customs clearance procedure for exporting and processing shipments.

Frequently Asked Questions

Is this declaration already in effect for exports?
No. The draft is still under discussion, and its entry into force depends on the 2023 Protocol; the EEC is targeting a date no earlier than January 1, 2027.

Is the simplified customs declaration (DET) suitable for shipments to companies?
No, the form applies to e-commerce goods purchased by individuals.

Will the simplified declaration replace the zero VAT confirmation?
The EEC states that the simplified declaration is needed, among other things, to confirm the zero VAT rate. The draft does not specify how tax authorities will accept this document.

What is a “prohibitions and restrictions compliance code”?
This is coded information indicating that a product complies with the prohibition or restriction requirements under Article 7 of the Customs Code. For Kazakhstan, it is proposed to specify codes according to its classification system.

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