Subsequent declaration

If the export declaration has not been lodged before the goods exit Finland, the declaration must be lodged with Customs retrospectively. The exporter is to present all documents enclosed with the export declaration as well as alternative proof to show that the goods have exited the customs territory of the EU.

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.

Failure to lodge an export declaration or a re-export declaration at the right time may result in a penalty fee imposed on the exporter by Customs.

The goods have exited the customs territory of the EU without an export declaration or a re-export declaration

The additional statement code FIXEU (lodged retrospectively) is entered in the export declaration. The actual export date is entered in its own field, i.e. in the field for exceptional export date in the online declaration and in the field for actual export date (exportPointDate) in the message declaration. The location of goods is declared as Customs Clearance Centre, export.

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.

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, the export declaration can be lodged in Finland retrospectively under certain conditions.

In the export declaration, FIXEX (failure to comply with the obligation to declare) is entered as the additional statement code, which means a request to accept the export declaration while the export goods are in another EU country. The actual location of goods is declared as the location of goods.

Read more about alternative proof via the link Exit follow-up below.