Retrospective declarations

If the export declaration has not been lodged before the goods exit Finland, the declaration must be lodged with Customs retrospectively without delay.

In the case of failure to lodge the 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

Lodge a retrospective export declaration. Message declarants use the additional declaration type R. In the Customs Clearance Service, choose “Retrospective lodgement of a declaration” on the start screen.

Provide the actual export date in its own field.

As the location of the goods, provide “Electronic Service Centre, export” (FI002002).

All additional documents related to the export declaration and alternative proof of the exit of the goods from the EU must be presented as attachments to the declaration.

A free-form explanation for why the declaration wasn’t lodged prior to 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 export goods that left Finland are in another EU country, and the customs authority of that country requires an export declaration from Finland, you can lodge the export declaration in Finland retrospectively under certain conditions.

Complete a standard export declaration (additional declaration type A) Provide the additional information code FIXEX (obligation to declare not fulfilled) 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.