Exit of goods from the EU in different modes of transport

The mode of transport at the border of the EU’s customs territory (at the customs office of exit) influences how the export goods are presented and the exit certified. After presenting the goods, the exporter receives a decision on release with certification of exit.

When goods exit the EU by sea, air or rail

  1. The exporter/representative sends the export declaration to customs well in advance before the loading of the export consignment.
  2. Customs either accepts or rejects the declaration. 
  3. When customs has placed the declared goods under the export procedure, the exporter or representative receives a decision on release. The decision on release contains a reference number, MRN, that identifies the declaration.
  4. At the customs office of exit (harbour, airport or railroad cargo terminal), the MRN must be provided to the operator who submits the “Arrival at Exit” notification to customs. Customs’ response to this notification is also a loading permit/loading prohibition.
  5. The operator who submits the “Arrival at Exit” notification to customs is obliged to provide the MRN to the transport operator that submits the exit manifest presentation and exit notification to customs. 
  6. The purpose of the exit manifest presentation is to inform customs of what export goods are loaded onto the means of transport that will carry the goods out of the EU. The exit notification confirms that the goods covered by the previous declaration have exited the EU. After submitting the exit notification, the exporter receives a decision on release with exit certification from customs. With this document, the exporter can prove that the export is exempt from value added tax.

  1. The exporter or representative sends the customs declaration to Customs well in advance before the loading of the export consignment.
  2. Customs accepts or rejects the declaration.
  3. When customs has released the declared goods for the export procedure, the exporter/representative receives a decision on release. The decision on release contains a reference number, MRN, that identifies the declaration.
  4. The MRN must be presented at the customs office of exit located in the other member state together with the goods that the export declaration concerns.
  5. The customs authority at the office of exit confirms the exit of the export goods electronically.
  6. The exporter receives a decision on release with certification of exit from Finnish Customs. With this document, the exporter can prove that the export is exempt from value added tax.

When the goods exit the EU by road

  1. The exporter/representative sends the customs declaration to customs well in advance before the loading of the export consignment.
  2. Customs either accepts or rejects the declaration.
  3. When customs has released the declared goods for the export procedure, the exporter/representative receives a decision on release. The decision on release contains a reference number, MRN, that identifies the declaration.
  4. The MRN must be presented to customs at the customs office of exit together with the goods that the export declaration concerns.
  5. The customs authority at the office of exit confirms the exit electronically.
  6. The exporter receives a decision on release with certification of exit. With this document, the exporter can prove that the export is exempt from value added tax.

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