Export declarations

An export declaration is lodged electronically either as a message declaration or using the Export Declaration Service. In some cases, an export declaration may also be lodged orally.

Exporters can lodge their own export declarations or use representatives, such as forwarding agencies, they have authorised.

The export declaration should be lodged in good time before dispatching the export goods, as soon as the information concerning the consignments is available. It is to be lodged, at the latest, before the goods are taken out of Finland.

The export goods are to be presented to customs, i.e. they must always be available for customs control at the location indicated in the declaration until customs has released the goods for the export procedure and issued a decision on release. One doesn’t need to go to a customs office when lodging an export declaration, unless an export-related document requires entries by Customs.

Place of export

The export declaration is lodged with the customs office in whose area the exporter is established or where the goods are loaded or packed for export. In Finland, the competent customs office is the Electronic Service Centre, where all electronic declarations are processed.

If the value of the export goods is no higher than 3 000 euros, and the goods are not subject to any export prohibitions or restrictions, the export declaration can be lodged in the last EU country with the customs office at the place of exit before the goods are taken out of the customs territory of the Union.

Points to consider

The two-stage declaration procedure is subject to authorisation. It is intended for export companies whose exact number of export consignments won’t become clear until at the place of exit after the loading of the means of transport.

Read more: How to simplify export procedures


Message declarants and identified web declarants can lodge export declarations in advance 30 days before presenting the goods to customs. The declaration must state the date and exact time when the export consignment is available for customs control. After this date and time, the declarant receives a decision on release and an export accompanying document from customs.

D (complete customs declaration lodged in advance) shall be entered as the code for type of export declaration. The declarant can correct a declaration lodged in advance within the declared time limit, after which the goods will be released for the export procedure. It is also possible to bring forward or postpone the declared date and time.

As for simplified procedures, the declaration can also be lodged in advance. F (simplified declaration lodged in advance) shall then be entered as the code for type of declaration.


Postal consignments are consignments that have been submitted to a post office and for which postage has been paid.

An electronic export declaration is to be lodged for postal consignments worth more than 1 000 euros. Electronic export declarations are also to be lodged for postal consignments of lower value when

  • the goods are subject to export prohibitions or restrictions
  • the export declaration concerns a special procedure (e.g. when exporting goods for repair or when goods are repaired in Finland and then sent back)
  • the goods are CAP exports

The export declaration is lodged before submitting the parcel to the post office, and the export accompanying document is to be enclosed. When the goods have exited the EU, Customs will issue a decision on release with confirmation of exit either electronically or to be retrieved from Customs.

When sending postal consignments that are worth 1 000 euros or less, either customs declaration CN22 or CN23, available at post offices, is to be enclosed.


When moving excise products for export from the EU, the authorised warehouse keeper has to create an eAD (electronic administrative document) for the products in EMCS. EMCS generates an ARC (administrative reference code) for the shipment. The electronic export declaration is submitted after this.

The procedure code to be entered in the export declaration:

  • 1007 export of goods from a VAT warehouse or an excise warehouse (both VAT and excise duty unpaid) or
  • 1045 export of goods from a VAT warehouse or an excise warehouse (either VAT or excise duty unpaid).

When goods under suspension of excise duty are exported from the EU, VAT is always unpaid, which means that the goods always leave a VAT warehouse. The difference between the two alternative procedure codes above is whether VAT has been paid or not.

In the export declaration, AAD+ARC and the date is entered as the previous document’s code.

Lue lisää yhdenmukaistetun valmisteveron alaisten tuotteiden viennistä EU:n ulkopuolelle:

Lue lisää valmisteveronalaisten tuotteiden alustoimituksista:


The goods are entered in the export declaration according to their type as separate goods items regardless of the statistical value of the goods.

The nature of transaction is entered with one code for the whole export declaration. If the goods included in the export declaration are all free of charge, the nature of transaction is 30, consignments free of charge.

Both goods subject to a charge and goods free of charge can be declared with the same export declaration, if the non-commercial goods item free of charge consists of advertising material, commercial samples or other goods exported for marketing purposes. Then the nature of transaction code to be entered is 11 sales, although the consignment also contains goods that are free of charge. The national procedure code to be entered for the goods item is 7VB, non-commercial goods, e.g. advertising goods.


Providing the identity at departure and crossing border

  • The identity of a means of transport at departure and crossing border have to be provided according to what is known. If the identity of the means of transport is known before the departure of the transport, it is always entered in the export declaration.
  • If the identity is not known, it is to be entered e.g. in the form “truck” or “ship”. Incorrect identity may not be entered.

Providing the identity after the release of goods for the export procedure

  • In the two-stage declaration procedure, the identity of the means of transport is to be declared in the supplementary customs declaration, if it is known.
  • If the identity is not known, not even afterwards, the information entered earlier (“truck” or “ship”) can be kept.

An export declaration with simplified data content may be lodged for emergency aid goods exported to disaster areas. The national procedure code indicates an emergency aid consignment. Emergency aid goods can be declared in one goods item, using the goods description and commodity code of the most valuable goods in the item. A separate loading list is to be created of the export goods and presented to customs on request.

If the emergency aid goods contain goods that require an export licence, these goods will be declared as a separate goods item with exact commodity code and licence number. The export licence is also to be presented to customs on request.

Read more: Export restrictions

In addition to other declaration data, the following details and codes are to be entered:

  • additional document = 2270 loading list
  • value-related additional document = e.g. N325 proforma invoice.
  • national procedure code = 7VG emergency aid to disaster areas
  • transaction code = 30 consignments free of charge.

The quantity, value and package data on the goods item must cover all the goods in the consignment, even if only the commodity code and goods description of the most valuable goods are entered for the entire goods item.

Other aid consignments, such as humanitarian aid or development aid, are not considered disaster aid, so a normal export declaration must be lodged for them.


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