EX-1 is a customs document confirming the export of goods outside the customs territory of the European Union. It is lodged with the customs office of the country from which the goods leave the EU.
EX-1 constitutes proof of legal export and is often required for tax purposes, e.g. to apply the 0% VAT rate. The document confirms that the goods have actually left the territory of the Union and is one of the basic elements of customs clearance in international transport, including under customs transit.