Retrospective declarations

If the export declaration has not been lodged before the goods exit Finland, the declaration must be lodged with Customs retrospectively.

If there has been a failure to lodge a re-export declaration, the declaration must be lodged retrospectively in order to discharge the customs warehousing procedure or the inward processing procedure. This failure may lead to rejection of preferential treatment or incurrence of a customs debt.

Do this, if the goods have exited the customs territory of the EU without an export declaration or a re-export declaration

Enter the additional information code FIXEU (declaration submitted afterwards) in the export declaration.

The actual export date is entered in its own field:

• online declarations: in the field for exceptional export date
• message declarations: in the field for actual date of export (exportPointDate) 

Enter Customs Clearance Centre, export, as the location of the goods.

All additional documents enclosed with the export declaration and alternative proof of the exit of the goods from the EU must be presented.

A free-form statement of why the declaration wasn’t lodged before the export of the goods is also to be enclosed with the declaration.

Do this, if the goods are in another EU country without an export declaration

If the goods that have exited Finland are in another EU country, and the customs administration of that country requires an export declaration from Finland, you can lodge the export declaration in Finland retrospectively under certain conditions. 

Enter the additional information code FIXEX (failure to comply with the declaration obligation) in the export declaration. This is a request to accept the export declaration while the export goods are in another EU country. Enter the actual location of the goods as the location of the goods.