When exporting a record when it is deleted, the export entry will be created directly as opposed to the record being added to the export queue first and processed later.
However, there is always a chance a delete fails (for example because for some reason the record cannot be deleted yet because of relations to other records in the database).
In this case, the export entry is created, while the record was not deleted. To prevent processing this export entry additional code has to be written on the OnBeforeProcessExport event.
The system Id of the record in the entry can be found in related that Export Entry Record. For more info on events see events.