For exporters – Customs declarations for goods at the turn of the year

Pre-departure declaration – general

An export declaration, a re-export declaration and an exit declaration lodged before the turn of the year remain valid also after the turn of the year. No new declaration will be required if goods released for the export procedure in the UK exit the EU (to a third country) via the EU, or if goods released for the export procedure in the EU exit via the UK.

Regarding goods to be exported from Finland to the UK, export declarations can be lodged from 1 January 2021, 01:00. The Customs export system will be unavailable between 31 December 2020, 24:00 and 1 January 2021, 01:00.  

Goods released for export located in the EU before the end of 2020:

The goods have been released for export in Finland

If a consignment placed under the export procedure is carried via the UK, it can only continue under the export procedure to the last customs office located in the customs territory of the EU. This customs office will confirm the exit of the export consignment and send a message to the customs office of export. 

The goods have been released for export in the UK

If a consignment released for the export procedure in the UK is already being carried in the territory of the EU at the turn of the year, the customs office of exit in the EU will confirm the exit of the export consignment to the customs office of export in the UK. 

Goods released for export located in the UK before the end of 2020:

The goods have been released for export in Finland

When consignments released for the export procedure in Finland are carried to the UK before the end of 2020, but the goods exit in 2021, the exporter will have to prove the exit with alternative proof. 

HMRC will not confirm the exit electronically after the turn of the year. 

The goods have been released for export in the UK

When a consignment released for the export procedure in the UK before the end of 2020 is carried via the EU during January 2021, no new export declaration needs to be lodged for it. The customs office of exit in the EU will confirm the exit of the consignment to HMRC. 
When consignments arrive in the territory of the EU in 2021, entry summary declarations shall be lodged for them.