Export simplifications
With an authorisation from Customs, you can simplify the export declaration process when you export goods from the EU, or, for example, when you export provisions to aircraft and ships (aircraft and ship supplies). This is called export simplification.
Simplification when exporting goods outside the EU
If the details on the exact quantities of the export consignments are not available until after the loading of the means of transport at the customs office of exit from the EU, you can submit the export declaration in two stages. You will need an authorisation (SDE) to use simplified declaration.
The simplified declaration procedure, that is, two-stage export declaration, can’t be used if the export goods are under excise duty suspension. This means that if the previous document is an excise administrative document (C651), a standard export declaration with full details must always be submitted for the goods.
Two-stage declaration procedure
- First, submit a simplified export declaration with estimated details. Based on this declaration, the goods are released for the export procedure.
- Submit a supplementary declaration with the final details within 30 days of the release of the goods for the export procedure. That is, the goods may exit before the supplementary export declaration is submitted. You can request more time for submitting the supplementary declaration using the message FI539 free-form contact or via the Customs Clearance Service by clicking on “Contact Customs”.
Authorisation to use simplified declaration (SDE)
Apply for an authorisation to use the simplified declaration procedure in the Authorisations and Decisions Service Customs grants the authorisation separately to each exporter. The exporter’s representative can make declarations on the exporter's behalf provided the representative is aware of the conditions of the authorisation, such as lists of the products covered. The authorisation can also be granted in the representative’s name.
There is no obligation to keep records in this procedure.
In the simplified declaration, you should provide all the details that are mandatory in the export declaration. If some of the details are unavailable when making the declaration, you can provide an estimate. The following information can change in the supplementary declaration:
- departure transport means and details of the active border transport means
- nature of transaction
- consignment note and related details
- container and seal details
- term of delivery
- statistical value, total amount invoiced and invoice currency
- gross mass and net mass and supplementary unit
- package-related details, such as number of packages, kind of packages and markings
- customs office of exit
The details in the simplified declaration may be different from those in the supplementary declaration. However, the quantity details and statistical value in the supplementary declaration may not differ by more than 10% from the estimated data entered in the simplified declaration.
Message declarant provides the authorisation in the declaration details under “Authorisation”.
- type of authorisation = C512
- authorisation identifier = authorisation number
- holder of the authorisation identification no. = EORI number.
In the Customs Clearance Service, the authorisation number is provided in the first choices, and the system fills in the authorisation details based on the choices.
Simplification when exporting goods to aircraft and ships (aircraft and ship supplies)
Companies that have many tax exempt deliveries to aircraft and ships can submit simplified export declarations for the aircraft and ship supplies with an authorisation from Customs.