- Commission Delegated Regulation (EU) 2015/2446: Article 136, goods referred to in paragraph 1
- Tax Administration’s instruction Value added tax on export trade (in Finnish)
An export declaration can be given orally instead of electronically for instance concerning:
The oral declaration can only be given at the last customs office before exiting the EU. Regarding an export consignment worth a maximum of 1,000 euros and weighing no more than 1,000 kilograms, a trade invoice must be presented to Finnish Customs at the last customs office as a supporting document to the oral export declaration. Observe that the last customs office is not always the same as the customs office of exit; for example, when goods are transported out of the Union with one transport agreement, then the customs office of exit can, upon request, be the departure point, but the oral declaration procedure cannot be used there.
If the same transport contains more than four consignments worth a maximum of 1,000 euros, then normal electronic declarations have to be submitted for each consignment. It should also be noted that a transport company may require an electronic export declaration instead of an oral declaration.
An oral declaration cannot be submitted for:
goods to be placed under the transit procedure.
Electronic export declarations must always be submitted in the aforementioned cases.
Customs does not make any entries into the presented documents, nor does it provide a certification of exit for goods exported based on an oral declaration.
More information from the Tax Administration’s instruction “Value added tax on export trade” (in Finnish). An export declaration can always be submitted electronically instead of orally.
The oral declaration procedure is not implemented on tax-free sales to travellers.