New export, transit and exit declarations to be introduced in 2021–2023
New export, transit and exit declarations will be introduced in the EU over the period 2021–2023. Businesses can submit these declarations either through Customs’ e-services or via direct message exchange. The new declarations cannot be submitted via operator-based message exchange. The exit declarations, most of which are currently submitted to Customs’ AREX system, will be updated according to the timetable set for the export declarations. The preliminary goal is that message declarants in Finland be able to test their upgraded export, transit and exit declaration systems in the autumn of 2022.
Message declarants must bring their systems up to date
The declarations will be submitted to Customs’ new customs clearance system (UTU) using the data contents and codes laid down in the Union Customs Code. Businesses that submit their declarations in the form of messages must update their systems, as the technical structure of the messages will also change. The businesses must also test their systems with Customs. Customs will publish the national message specifications about one year prior to deployment.
Arrival at Exit notification always required for export goods
The process at the office of exit for goods for which a customs declaration has been submitted will be harmonised and digitalised in the EU. In Finland, it will no longer be possible to request a loading permit separately by using the additional code FIXEP in the export declaration, even if the goods are at the place of exit when the export declaration is accepted. In future, the goods in the export declaration must be presented at the place of exit, and an Arrival at Exit notification must always be submitted for them to Customs. The response that accepts the Arrival at Exit notification will serve as a loading permit.
New type of declaration: re-export notification
When goods that have been in temporary storage or in a free zone for no more than 14 days are exported by sea, air or rail to a third country, or by sea to another EU country, a re-export notification must be submitted for the goods. When goods that have been in temporary storage for more than 14 days are exported from the EU, an exit summary declaration must be lodged for them. There will also be changes to the message structure of the exit summary declaration.
The plan in Finland is to combine the current exit manifest presentation and exit notification. The future requirement is that this notification be lodged no later than on the first working day following the exit.
Transit system reform in two stages
The transit system (NCTS) will be reformed in two stages. The new transit declarations are also to be submitted to the UTU system. In the first stage, 2021–2023, the transit declarations will be updated with new data content. In future, transit declarations can always be submitted in advance without a separate authorisation. Declarations lodged in advance can be submitted 30 days prior to the presentation of the goods. The goods declared in advance are requested to be released for the transit procedure by presenting them to customs with a new presentation notification message.
Customs does no longer require a printout of the accompanying document to discharge the transit procedure; instead, it will remain an alternative method for presenting to customs the master reference number (MRN) assigned to the transit. The second stage, 2024–2025, will involve a safety and security reform and the introduction of eTIR declarations that computerise the TIR procedure.