Exit summary declaration
If an export declaration or a transit declaration containing safety and security data has not been submitted for goods exiting the EU, an electronic exit summary declaration (IE615) is to be submitted to Customs for the goods.
The responsibility for submitting an exit summary declaration lies with the transport company, which has drafted the transport agreement and which transports the goods out of the Union.
Safety and security data must be submitted for goods exiting the EU prior to their departure from the Union.
- The declaration is submitted when goods physically exit the EU territory by road and by rail.
- The declaration is submitted for goods exiting by air or sea when the goods are loaded on board a craft, which transports them outside the EU.
- An exit summary declaration is required at a place of exit in Finland when goods are sent from Norway via Finland to a non-EU territory, for example Russia.
Points to consider
An exit summary declaration is submitted, when a transport company transports empty means of transport (for example containers or trailers) owned by another company for unloading off the means of transport outside the EU.
An exit summary declaration is required in the following cases:
- If the goods exit the EU while being transported by rail or road and no transit declaration with safety and security data has been submitted for the goods, or if a sea or air transport diverts to a non-Union port or airport, where the Union goods are unloaded for transhipping from the means of transport.
- Goods placed under an export procedure in the EU exits via Finland and the export procedure has already been discharged in another EU member state. (The transport company must, upon request, notify Customs of the reference number of the declaration of a discharged export.)
- Goods not unloaded from a means of transport in Finland exit by air or sea (so called FROB cargo) or the goods have been temporarily unloaded for technical reasons related to loading.
- Goods, exiting by air or sea, which have been unloaded at a port or airport for immediate loading onto the next vessel or aircraft without warehousing.
- Goods exit from the EU directly from a temporary warehouse located at a place of exit.
- Goods exit from a port, airport or railway yard after being temporarily warehoused there for no more than 14 days.
- Exception: Safety and security data must be provided if it is known that the goods destination or consignee has changed. Then the length of the storage period makes no difference.
- Goods that have arrived at a place of exit under a transit procedure: If goods are transported in the same means of transport through the EU without being unloaded, an exit summary declaration is not required even if the transit declaration does not include safety and security data (an exception being goods arriving from Norway).
Neither is an exit summary declaration required in the following cases:
- export of electricity
- postal consignments
- a travellers’ personal luggage
- goods exported with an ATA carnet
- vessel and aircraft supplies
- goods exiting to Norway and Switzerland.
The exit summary declaration can also be used for the discharge of temporary storage procedure when it is not obligatory to provide safety and security data. Such circumstances include, for example, temporary storage which has lasted no more than 14 days or exit for unloading in the territory of the EU. In these situations, the term ‘exit summary declaration for discharge of temporary storage’ is used of the declaration.
This declaration is distinguished from the obligatory exit summary declaration submitted for providing safety and security data with an additional code. The additional code 2YVP must be entered as the ‘Produced documents/certificates’ code for each consignment and the current date (dd/mm/yyyy) must be given as the code value.