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.

Points to consider

If the goods have not exited the EU customs territory within 90 days after they have been released for export, Customs requests an account from the declarant where alternative proof of the release of the goods is presented. The declarant can also present the proof on their own initiative to the customs authorities of the export country.

Acceptable proof

  • document proving that the import has been cleared through customs in the country of destination
  • certificate signed by a custom authority in an EU country, proving that the goods have exited 
  • transport document signed by the transport operator or other proof, which states that the goods have been transported by them out of the EU customs territory.

Accepting alternative proof requires that the goods have been specified clearly in the document, so that they easily and reliably can be identified as being the same goods as in the export declaration.

In re-exportation from a customs warehouse, one must be able to match the alternative proof to the information in the warehouse accounts and in the decision on release of the procedure.

The alternative proof must be signed and the signature must be clarified. Copies of the documents are also accepted.

If more than 150 days have passed since the day of export, without the release being confirmed, the declaration is invalidated.

Exports by an unidentified declarant

If the declaration has been submitted by an unidentified declarant, the Customs office of exit supervises the release and sends the declarant a written request for additional information, if needed.                                                                                                     


Any questions?

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