Oral declaration

An export declaration can be given orally instead of electronically in instances concerning:

• an export consignment worth a maximum of 1,000 euros with a net weight of no more than 1,000 kilograms
• an export consignment worth a maximum of 1,000 euros exported permanently by post and not subject to any export restrictions. Read more about postal consignments: How to make an export declaration
• a tax-free export consignment worth a maximum of 1,000 euros weighing no more than 1,000 kilograms transported to a vessel in international traffic (ship supplies)
• a means of transport registered within the Union customs territory and intended for re-importation; including its spare parts and accessories
• pallets and containers intended for re-importation; including spare parts and accessories.

If the same transport contains more than four consignments worth a maximum of 1,000 euros, normal electronic declarations have to be submitted for each consignment. Please note that a transport company may require an electronic export declaration instead of an oral declaration. 

Submit the oral declaration at the last customs office

You can only give the oral declaration at the last customs office before the goods exit the EU. 

A trade invoice must be presented to Finnish Customs at the last customs office as a supporting document to the oral declaration. 

Please note that the last customs office is not the same as the customs office of exit.                                                                                                              

When can a declaration not be submitted orally?

You cannot submit an oral declaration for:

• a goods consignment for which an authorisation or licence must be presented upon export
• goods for which export is prohibited or restricted
• an export consignment under the excise duty exemption system
• goods declared under a special procedure, for example when goods are exported to be repaired
• re-exportation of goods declared under a special procedure (exceptions for goods re-exported after temporary admission, when the goods have been declared orally upon import)
• goods to be placed under the transit procedure
• export transport under a single transport contract. 
• a goods consignment, where an export refund for agricultural products has been applied for

In these cases, please submit an electronic export declaration.

No decision on release with certification of exit for oral declarations

Customs does not make any entries into the presented documents, nor does it provide any decision on release with certification of exit for goods exported based on an oral declaration.

If the exporter wishes to have a decision on release with certification of exit for the accounts in order to show tax-free sales,

• the exporter must submit an electronic export declaration
• the exporter must e.g. use a report from the transport company, showing clearly that the goods have exited the EU territory.