Confirmation of exit

The goods have been delivered to a ship in Finland

The goods and the accompanying document are to be presented on board the ship or aircraft to the consignee of the goods, who signs the accompanying document as proof of receiving the goods. In addition to the signature, the consignee’s name in block letters and their position in the company shall also be entered in the accompanying document. The proof is saved by the supplier in their own records.

The Tax Administration and Customs’ post-clearance audit confirm the accompanying document, signed by the consignee when receiving the goods, as proof of the exit of the goods.

Upon request, the supplier can for their accounts, also receive a separate confirmed decision on release with confirmation of exit by presenting the accompanying document signed by the consignee to Customs at any customs office in Finland. Electronic confirmations of exit can also be given for ship and aircraft supplies.

The holder of the authorisation for simplified procedure must attach the receipt document endorsed by the ship’s or aircraft’s representative to their records.

The goods have been delivered to a ship in another Union country

If the vessel is located at a port of another Union country, a message declarant and an online declarant automatically receives a decision on release with confirmation of exit when the export accompanying document is presented to Customs in the Union country in question.

A ship supply declaration of another Union country and confirmation of exit

Ship supplies from other Union countries to a ship located in Finland must have a loading permit from Finnish Customs before the goods are loaded on board the ship. Loading permission is requested by, for example, presenting the accompanying document (EAD), the MRN list or other document accepted by Customs. If these documents cannot be presented, the ship supply declaration must be submitted in Finland before the goods are delivered to the ship.

If there is no customs authority present or no open customs office at the place of loading, the loading permission can be requested from another customs office on the transport route in Finland or by email.

Loading permit request by email:

The export EAD accompanying documents or the MRN list is sent to the Electronic Service Centre, spake.vienti(at) The email heading should read ‘Request for loading permit’.

Confirming the exit if the loading permit has been granted by email:

The documents signed by the consignee are sent to the email address spake.vienti(at) and an exit confirmation is requested for the vessel and aircraft supplies. The email heading should read ‘Request for exit confirmation’. The Electronic Service Centre confirms the exit.

Return of goods from the ship after delivery

In the ship supply procedure, the goods exit the customs territory of the Union when they are loaded on board the ship. If goods confirmed as received or goods for which a confirmation of exit has been received are returned from the ship, the normal import procedure must be observed. In such case, an import declaration shall be submitted and, where appropriate, a tax return for excise duties shall be submitted to the Finnish Tax Administration.