Export declarants: changes to declaring means of transport when the declaration type is CO
The EU implemented the final rules for export declarations on 15 December 2025. At the same time, changes to providing information on active means of transport crossing the border took effect. We have previously informed customers that information on active means of transport crossing the border must not be provided in export procedures 21 and 22. Moreover, the said information is not to be provided in export declarations of the type CO, that is, when goods are exported from Finland to locations outside the fiscal territory of the EU such as the Canary Islands, Åland to another EU country.
Information on means of transport crossing the border not to be provided when the declaration type is CO
If the export declaration type is CO indicating Union goods in internal trade within the customs territory of the Union, you are not allowed to provide the ID number, type of identifier details or nationality of the means of transport crossing the border. The mode of transport at the border (for example “1 – Sea transport”) must be provided, however.
- Via message exchange: When you submit a declaration of the CO type, you should omit the data elements for the identification number of the active means of transport crossing the border, as well as the type of identifier details and nationality. Export rule C0890 is related to this.
- In the Customs Clearance Service: Declaration type CO is entered automatically according to the selected country of destination. Leave blank the fields for means of transport ID number, type of identifier details and nationality, even as this information is indicated as obligatory in the Customs Clearance Service.
The active border transport means refers to the means of transport with which the goods exit the EU. It can be for example a lorry that carries the goods across the EU land border.