How to simplify export procedures
Simplified procedures for export require an authorisation.
The two-stage export declaration procedure
The authorisation for a two-stage declaration can be granted to registered export customers, whose exact number of export consignments won’t become clear until after the loading of the means of transport at the place of exit. There are no accounting requirements regarding this procedure. The authorisation is granted exporter specifically. An exporter’s representative can also make declarations on the exporter's behalf, if the representative is aware of the conditions of the authorisation, for example lists of the product ranges. The authorisation can also be granted in the representative’s name.
The simplified declaration procedure is a two-stage procedure. First, a simplified export declaration is submitted and based on that, the goods are released for the export procedure and the customs declaration receives a reference number - the MRN. The goods can exit before the second stage declaration is submitted, i.e. the supplementary export declaration.
The simplified declaration is used to declare all the mandatory data of the export declaration. If any of the information below is not available when drafting the declaration, the data can be estimated:
- inland mode of transport
- identity of means of transport at departure
- mode of transport at the border
- identity of active means of transport crossing the border
- nationality of the active means of transport crossing the border
- number of packages (lot and goods consignment to be cleared through Customs)
- gross mass of the item to be cleared
- goods item gross mass
- goods item net mass
- goods item supplementary quantity
- statistical value.
In other words, the above mentioned data can differ between the simplified and the supplementary declarations. The quantity details and statistical value in the supplementary declaration cannot differ more than 10 % from the estimated data entered in the simplified declaration.
The supplementary declaration must be submitted within ten days of releasing the goods for the export procedure. Customs can, on request by the company, grant additional time for sending the supplementary declaration.
Data to be entered into the export declaration of the consignment to be cleared:
additional statement code 30100 (=simplified export, simplified declaration)
the data on the simplified procedure is entered in the section ‘annexes’:
document code = 7YML
document number = authorisation number
date of document = date of authorisation
Form: Application for extension of time limit of the supplementary export declaration for simplified procedure Customs form 697s (in Finnish)
Simplified Ship supply procedure
Companies that have several tax-free deliveries to ships and aircraft, can apply for an authorisation for simplification of the ship supply procedure. The holder of the authorisation hands over the customs declaration to be entered into the accounts, and submits a supplementary declaration to Customs retrospectively for each month’s ship supplies.
Read more: Ship supply procedure
Points to consider
When exporting piping and electric cables, the export declaration is submitted retrospectively one calendar month at a time. The declaration in submitted after the month has ended, no later than by the 10th day of the following month. The certification of exit is sent to the exporter; the decision on release and the export accompanying document is not sent.
In the export declaration service, the declaration can only be submitted be an identified declarant.
In addition to other declaration data, the following details and codes are to be entered:
- The declaration code ZPM = monthly periodic local clearance supplementary declaration
- Number of packages 1
- If the commodity code is 2716 00 00, the declared gross mass is 0,001. Otherwise the gross mass is declared normally.
- Other export date = the last day of the export month
- Location of the goods for inspection, code for the type of location, location qualifier O = geographic location
- The declared place of exit: customs office code FI002002 (Electronic Service Centre, export)
- Inland mode of transport code 7 = Fixed transport equipment (electricity, natural gas)
- Identifier of active means of transport: code 7
- The declaration concerns commodity code 2716 00 00 (electric energy), 2711 21 00 (natural gas) or 3825 20 00 (sewage sludge)
- If the commodity code is 2716 00 00, the net mass is 0,001. For other commodity codes, the real net mass is declared.
- For the commodity code 2716 00 00 a supplementary quantity and supplementary unit MWH = a thousand kilowatt-hours are declared.
- For the commodity code 2711 21 00 a supplementary quantity and supplementary unit TJO = Terajoule (gross heat value) are declared
- package type: code NE (unpacked)
- Number of pieces = 1
- Marks and numbers on packages are not declared.