First and second stages of exiting ihram
Question

When does the pilgrim exit ihram?.
Praise be to Allah.Firstly: the actions of the Day of Sacrifice are three for the pilgrim who is doing Ifraad. They are: stoning Jamrat al-‘Aqabah, shaving the head or cutting the hair, and tawaf al-ifaadah, plus Sa`i if he  did not do it after the tawaf of arrival. For those who are doing Tamattu’ or Qiraan, they must also slaughter the sacrifice. The one who is doing tamattu’ must also do Sa`i after tawaf al-ifaadah. 
Secondly: these actions should be done in the following order: stoning the Jamrah, then offering the sacrifice, then shaving the head or cutting the hair, then tawaf and Sa`i. This is best, following the example of the Prophet (peace and blessings of Allah be upon him), because he stoned the Jamrah, then offered the sacrifice, then shaved his head, then ‘Aa’ishah put perfume on him, then he went to the Ka’bah (to do tawaf al-ifaadah). He was asked about the order in which these actions were to be done, by those who had done some of them ahead of others, and he said: “It doesn’t matter, it doesn’t matter.” 
Thirdly: Whoever does two of them apart from offering the sacrifice has thus completed the first stage of exiting ihram, hence it becomes permissible for him to do all the things that were forbidden to him whilst in ihram, apart  from intercourse. When he has done all three, then everything that was forbidden to him become permissible, including intercourse. There are many ahaadeeth concerning this which point to this meaning. 
And Allah is the Source of strength. May Allah send blessings and peace upon our Prophet Muhammad and his family and companions. End quote. 
Standing Committee for Academic Research and Issuing Fatwas 
Fatawa al-Lajnah al-Daa’imah (11/349).