Export declaration process

Message exchange and identified web declarant

A. Direct export when the goods are taken out of the EU by sea, air or rail

In direct export, the offices of departure and exit are located in the same member state (in this case in Finland). In such cases:

  1. The exporter/representative sends the export declaration electronically to Customs well in advance of the departure of the export consignment.
  2. Customs’ data system sends a response message – either an acceptance message or a rejection message.
  3. In normal situations (declaration correct and accepted), the acceptance message is followed by a release message with the decision on release and the export accompanying document (EAD) enclosed. The EAD contains the movement reference number (MRN), which specifies the declaration in the customs authorities’ data systems.
  4. The MRN of the EAD must be provided at the place of exit (harbour, airport or railroad cargo terminal) to the operator who will submit the “Arrival at Exit” notification to Customs. Customs’ response to this notification is also a loading permit/loading prohibition.
  5. The operator who submits the “Arrival at Exit” notification is obligated to provide the MRNs declared with the previous declaration to the operator who will load the goods concerned onto the means of transport used for exit. This operator provides the reference numbers to the operator who will submit the exit manifest presentation and the exit notification to Customs.
  6. With the exit manifest presentation, Customs is notified of which export goods are loaded onto the means of transport used for exit. The exit notification confirms that the goods mentioned in the previous declaration have been taken out of the EU. After submitting the exit notification, the exporter automatically receives a decision on release with exit confirmation from Customs’ system. The exporter can use the decision to prove that the export is exempt from value added tax.

B. Indirect export when the goods are taken out of the EU by sea, air or rail

In indirect export, the export procedure begins in Finland and the goods exit the EU through some other member state. In such cases:

  1. The exporter/representative sends the customs declaration to Customs well in advance before the departure of the export consignment, as in direct export.
  2. Customs’ data system sends a response message – either an acceptance message or a rejection message.
  3. In normal situations (declaration correct and accepted), the acceptance message is followed by a release message with the decision on release and the export accompanying document (EAD) enclosed. The EAD contains the movement reference number (MRN), which specifies the declaration in the customs authorities’ data systems.
  4. The MRN of the EAD must be presented at the place of exit together with the goods that the export declaration concerns.
  5. The customs authorities at the place of exit in another member state look up the export declaration details in their country’s export system using the MRN.
  6. The customs authorities at the place of exit confirm the exit of the export goods using the electronic export system of their country.
  7. The electronic export system of Finnish Customs is automatically notified of the discharge of the export procedure by the data system of the member state of exit.
  8. Once the confirmation of the exit of the goods has arrived at Customs' data system, it will automatically confirm the exit of the goods. The exporter receives a decision on release with confirmation of exit with which the exporter can prove that the export is exempt from value added tax.

C. The goods are taken out of the EU by road

  1. The exporter/representative sends the customs declaration to Customs well in advance before the departure of the export consignment.
  2. Customs’ data system sends a response message – either an acceptance message or a rejection message.
  3. In normal situations (declaration correct and accepted), the acceptance message is followed by a release message with the decision on release and the export accompanying document (EAD) enclosed. The EAD contains the movement reference number (MRN), which specifies the declaration in the customs authorities’ data systems.
  4. The EAD must be presented at the place of exit together with the goods that the export declaration concerns.
  5. The customs authorities at the place of exit will confirm the exit directly in the data system.
  6. The exporter receives a decision on release with confirmation of exit with which the exporter can prove that the export is exempt from value added tax.

Unidentified web declarant

The process for unidentified web declarants differs from the above in points 2, 3 and 6. After submitting the electronic customs declaration, the declarant must visit a customs office to receive the decision on release and the EAD, as well as the decision on release with confirmation of exit after the exit of the goods.

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