Export declaration

When goods are exported from Finland across the EU customs or tax border, the exporter must submit an export declaration to Customs. No customs duty paid for export goods, and the VAT rate for commercial exports is 0%.

The export declaration is submitted when

  • you’re exporting goods to a country outside the customs and fiscal territory of the EU (e.g. to the United States) 
  • you’re exporting goods to an area outside the fiscal territory of the EU (e.g. to the Canary Islands)
  • you’re exporting gods from Åland to another EU country.

The export declaration is submitted before loading the goods when the goods are available for inspection by Customs. The declaration can be lodged using the standard procedure or the simplified procedure (in two stages). The export declaration can also be lodged 30 days in advance (D declaration). 

Simplified export

Submitting a simplified export declaration is subject to authorisation, so you will need an SDE authorisation granted by the Customs Authorisation Centre. 

Read more about simplified declaration: Export simplifications

In a simplified customs declaration you can provide some of the details as estimates. When you submit a supplementary export declaration, update the details.

The following details can change in the supplementary export declaration:

  • departure transport means and details of the active border transport means
  • nature of transaction
  • consignment note and related details
  • container and seal details
  • term of delivery
  • statistical value, total amount invoiced and invoice currency
  • gross mass, net mass and supplementary unit
  • package-related details, such as number of packages, kind of packages and markings
  • customs office of exit

The details in the simplified declaration may be different from those in the supplementary declaration. However, the quantity details and statistical value in the supplementary declaration may not differ by more than 10% from the estimated data entered in the simplified declaration.
On the start screen, make the required choices and under “Start to lodge a declaration”, choose “Simplified customs declaration”.

Outward processing

An outward processing declaration is used in export when a company temporarily exports Union goods under the procedure 21xx from the customs territory of the Union e.g. for manufacture or repair.

Outward processing requires an authorisation. The authorisation holder must be an operator established in the Union. The company must also keep records of the procedure. If you use a written authorisation granted by the Customs Authorisation Centre, you can submit an export declaration in one or two stages. The declaration cannot be submitted retrospectively.

An export declaration can also serve as an application for an authorisation, in which case the export declaration accepted by Customs also serves as the authorisation. When you apply for an authorisation with an export declaration, you can only submit the declaration as a one-stage declaration and you cannot submit it retrospectively.

For the outward processing procedure, you will usually also need an electronic INF number, which must be provided in the export declaration and in the import declaration. Read more about applying for an INF number.

Read more: Outward processing

The declarant is responsible for submitting the export declaration and for the correctness of the details provided in the declaration. 

When the declaration has been registered or accepted, it receives an MRN. The transport can begin when you’ve received the decision on release.

Read more: Export outside the EU

The sections of the export declaration

The export declaration consists of five sections:

  • “Parties”, where the following are provided: details of the contact person, authorisations granted by Customs, declarant, representative, exporter, consignee, consignor, carrier and additional AEO supply chain actors. If all the goods in the declaration have the same consignor, consignee or additional AEO supply chain actor, provide the details here.
  • “Authorisation request”, which is displayed if you apply e.g. for an outward processing authorisation with the customs declaration. 
  • “Declaration header”, where the header level details are provided, such as trader reference, declaration type, total amount invoiced, total gross mass, country of export, country of destination and location of goods. 
  • “Goods item”, where the basic information about the goods are provided, such as combined nomenclature code, description of goods, values and quantities, packages, export licence related to the goods, transport documents as well as consignee and consignor.
  • “Transport information”, where the following details are provided: containers and seals, route, mode of transport as well as means of transport at departure and at the border.

Each section of the declaration is displayed separately in the service. You can move to the different sections by clicking on the appropriate button in the side navigation.