Declaring exports and acting as an exporter
An export declaration regarding the goods has to be submitted to Customs electronically, either as a message declaration or through the Export Declaration Service. In some cases, the export declaration can also be submitted orally.
The exporter can submit the export declaration either in one stage (regular procedure) or in two stages (simplified procedure). The two-step declaration requires an authorisation.
The exporter is responsible for submitting the export declaration. The exporter is usually the seller of the goods. The exporter can also authorise an agent (usually a forwarding agency) to submit the declaration for him. The exporter must be established in the European Union.
An agreement party established in the EU is regarded as the exporter, even when the right of ownership of the goods has been transferred to a buyer established outside the EU in accordance with a term of sale or other agreement.
The exporter needs a decision on release with certification of exit
The selling of goods to countries outside the EU is exempt from value added tax. The Tax Administration requires that the sellers accounts show proof that the goods have been exported to a country outside the EU.
The decision on release with certification of exit provided by the Customs data system, is the most common approved form of verification of a sale free of value added tax. Read more in the Tax Administration’s instruction on Value added tax on exports (in Finnish).
Points to consider