[guided]The classical divergence theorem requires $u_j \in C^1(\overline{\Omega})$ (or at least $W^{1,1}$ with sufficient boundary regularity). For $u \in BV(\Omega)$ we proceed by strict-density approximation.
By [BV Smooth Approximation](/theorems/3131), there exists a sequence $(u_j) \subseteq C^\infty(\overline{\Omega}) \cap BV(\Omega)$ with the strict properties:
\begin{align*}
u_j &\to u \quad \text{in } L^1(\Omega), \\
|Du_j|(\Omega) &\to |Du|(\Omega).
\end{align*}
Combined with [BV Trace Theorem](/theorems/3110), strict convergence implies trace convergence in $L^1(\partial\Omega; \mathcal{H}^{n-1})$: the trace operator $T$ is continuous in the strict topology, so $u_j|_{\partial\Omega} = T u_j \to T u$ in $L^1(\partial\Omega; \mathcal{H}^{n-1})$.
For smooth $u_j \in C^\infty(\overline{\Omega})$, the divergence theorem on the Lipschitz domain $\Omega$ asserts: for $\varphi \in C_c^\infty(\mathbb{R}^n; \mathbb{R}^n)$,
\begin{align*}
\int_\Omega \operatorname{div}(u_j \varphi) \, d\mathcal{L}^n = \int_{\partial\Omega} u_j \, \varphi \cdot \nu_\Omega \, d\mathcal{H}^{n-1}.
\end{align*}
This is the standard form of the divergence theorem for a Lipschitz domain, where $\nu_\Omega: \partial\Omega \to S^{n-1}$ is the outward unit normal, defined $\mathcal{H}^{n-1}$-a.e. by Rademacher's theorem on the Lipschitz parameterisation of $\partial\Omega$. Expanding $\operatorname{div}(u_j \varphi) = u_j \operatorname{div}\varphi + \nabla u_j \cdot \varphi$:
\begin{align*}
\int_\Omega u_j \, \operatorname{div}\varphi \, d\mathcal{L}^n + \int_\Omega \nabla u_j \cdot \varphi \, d\mathcal{L}^n = \int_{\partial\Omega} u_j \, \varphi \cdot \nu_\Omega \, d\mathcal{H}^{n-1}.
\end{align*}
We now pass to the limit $j \to \infty$ in each of the three terms.
The first term: $\int_\Omega u_j \operatorname{div}\varphi \, d\mathcal{L}^n \to \int_\Omega u \operatorname{div}\varphi \, d\mathcal{L}^n$ since $u_j \to u$ in $L^1$ and $\operatorname{div}\varphi \in L^\infty(\Omega)$ (compact support, smooth).
The second term: $\nabla u_j \cdot \varphi$ tested against the smooth bounded function $\varphi$. We use the strict convergence $\nabla u_j \, \mathcal{L}^n \to Du$ as Radon measures, which is equivalent to convergence in the strict topology. Strict convergence in BV implies weak* convergence in measures with convergence of total masses:
\begin{align*}
\int_\Omega \nabla u_j \cdot \varphi \, d\mathcal{L}^n \to \int_\Omega \varphi \cdot d(Du).
\end{align*}
The third term: $u_j|_{\partial\Omega} \to Tu$ in $L^1(\partial\Omega; \mathcal{H}^{n-1})$, so
\begin{align*}
\int_{\partial\Omega} u_j \, \varphi \cdot \nu_\Omega \, d\mathcal{H}^{n-1} \to \int_{\partial\Omega} Tu \, \varphi \cdot \nu_\Omega \, d\mathcal{H}^{n-1}.
\end{align*}
Combining all three limits:
\begin{align*}
\int_\Omega u \, \operatorname{div}\varphi \, d\mathcal{L}^n + \int_\Omega \varphi \cdot d(Du) = \int_{\partial\Omega} Tu \, \varphi \cdot \nu_\Omega \, d\mathcal{H}^{n-1},
\end{align*}
which rearranges to the displayed formula.[/guided]