Changes to export declarations and exit stage declarations

Export declarations – current requirements

In Finland, export and re-export declarations are submitted to the export system. An Export Accompanying Document (EAD) that complies with the EU specifications is printed out for the goods accepted for the export procedure and the printout is to be presented at the place of exit. 

Export declarations – upcoming changes

New export and re-export declarations with updated data requirements will be introduced in Finland in spring 2024, and these declarations are to be submitted via the Customs Clearance Service or via message exchange in Finland. The EAD will no longer be required nor specified in the legislation; presenting the MRN of the declaration at the office of exit is enough. 

Arrival at exit notification – current requirements 

It is the exporter’s responsibility to see to that an “arrival at exit” notification is submitted for export goods via message exchange or the Export Declaration Service when the goods arrive by sea, air or rail at the place of exit. 

Exporters have had the option to apply for exemption from submitting the “arrival at exit” notification, in which case the notification can be submitted as part of the export declaration by providing the additional statement code “FIXEP”.

Arrival at exit notification – upcoming changes

The changes will be introduced in spring 2024. In Finland, the new “arrival at exit” notifications will be lodged via the Customs Clearance Service or message exchange.

It is the carrier’s responsibility to see to that an “arrival at exit” notification is submitted for export goods via message exchange or the Customs Clearance Service when the goods arrive by sea, air or rail at the place of exit. The “arrival at exit” notification must always be submitted. 

It will no longer be possible to notify the arrival of the goods at the exit by providing the “FIXEP” code in the export declaration. The current exemptions from submitting the “arrival at exit” notification will be revoked. 

Examples of submitting the notification:

• If the export declaration is submitted when the goods are containerised at the place of exit in the port terminal, the “arrival at exit” notification can be submitted as soon as the export declaration has been accepted.
• If the export goods are loaded onto rail wagons at the factory and the train operator receives these goods for transport under a single transport contract to an area outside the EU, the notification can be submitted as soon as the export declaration has been accepted and the single transport contract drawn up.

Exit stage declarations – current requirements

An exit manifest presentation and an exit notification are currently submitted for export goods that exit by sea, air and rail. They are submitted via message exchange or via the Arrival and Exit Declaration Service (AREX).

If an export declaration or other customs declaration that contains safety and security data is not required for goods taken out of the EU, an exit summary declaration is submitted for the goods via message exchange or the Arrival and Exit Declaration Service (AREX).

No separate declaration is submitted for goods that have been in temporary storage at the place of arrival or exit for no more than 14 days and that exit the EU directly from storage. 

Exit stage declarations – upcoming changes

All the exit declarations will be replaced with new ones in 2025, at a date to be specified in due course. The declarations are to be submitted via message exchange or via the Customs Clearance Service.

A new exit summary declaration will be introduced. The exit manifest presentation and the exit notification will be combined into one notification. A new re-export notification will be submitted for goods that have been in temporary storage at the place of arrival or exit for no more than 14 days and that exit the EU directly from storage. 

Centralised clearance – current requirements

The exporter can have a SASP for centralised clearance, i.e. an authorisation to submit an export declaration to a Member State other than the one where the export goods are located when the declaration is submitted. Companies with AEOC status can apply for a centralised clearance authorisation, but the declaration information cannot yet be exchanged electronically between Member States.

Centralised clearance – upcoming changes

An AEOC can apply for a centralised clearance authorisation, if all the requirements set in the new customs legislation are met. The customs administrations of the Member States must have new declarations systems for the electronic exchange of information between authorities, and AEOCs must be able to submit and receive all declarations required in the new centralised clearance. According to the EU timetable, the changes will be implemented in stages from 2021 onwards, in Finland in spring 2024.