STC: Single Transport Contract
With a through transport contract you can indicate STC and skip IE590, if your arrangements qualify. We can check that in advance.
STC is a simplification of the export process. Where an STC is indicated in the export declaration, information is submitted in two steps rather than three. Read about the normal three-step process.
What an STC is
A Single Transport Contract is a contract between the exporter and a transport company under which the company takes responsibility for transporting goods released for export to a destination outside the EU or to a special tax territory.
For example, goods travel from Sweden to the Netherlands and onwards to the USA. If the through transport document is made out directly to the USA, the export procedure can be completed in Sweden.
Conditions for using STC
The simplification is not available for every arrangement. Four conditions must be met.
- Through transport contract
- One transport contract covering the entire journey to the destination.
- Mode of transport
- Sea, air, rail and post. Road transport is not covered, so an ordinary lorry shipment to Norway cannot use STC.
- Swedish office of exit
- For export declarations issued in Sweden, the office of exit must always be Swedish.
- Destination
- A destination outside the EU, or a special tax territory such as Ă…land or the Canary Islands.
Four conditions
Road transport is not covered. This is the condition that most often surprises people, since much of Sweden’s exports travel by lorry.
When STC may not be used
In addition to the mode of transport, there are four situations in which the method is excluded.
- Excise goods.
- Goods following inward processing.
- Re-export from a customs warehouse.
- Goods following temporary admission.
How the process works
The difference from the normal process is that exit notification is omitted. After the release-for-exit decision, exit results pass directly between the customs offices.
- IE515
- You or your representative send the export customs declaration, indicating STC.
- IE528
- The office of export assigns the MRN.
- IE501
- Anticipated arrival information goes to the office of exit.
- IE529
- The decision releasing the goods for export.
- IE507
- Presentation of goods at a Swedish office of exit.
- IE525
- The decision releasing the goods for exit. The goods may now leave the EU.
- IE518
- Exit results go to the office of export. There is no IE590 step here.
- IE599
- Certification of exit is sent to the declarant.
Eight messages, no IE590
Compare this with the normal process, where IE590 sits between IE525 and IE518 and must be submitted by the carrier.
The benefits
- One fewer step in submitting information, and one fewer party that must get it right.
- The exporter and carrier do not need to handle exit notification.
- Less risk of the export entering an enquiry procedure, because the step most often missed is removed.
- The export procedure can be completed in Sweden even when the goods travel via another EU country.
How we help
We can ensure STC is correctly indicated in the export declaration and check beforehand whether your arrangements qualify at all. That check is the most valuable part, because an incorrectly declared STC causes problems further along the chain.
Read on
Which office is the customs office of exit is explained on our page about the customs office of exit.
The export declaration itself is the IE515 message.
Frequently asked questions about STC
When is STC particularly useful?
When the entire journey from the EU to the final destination is covered by a single transport contract. This is common for container transport and sea freight: precisely the arrangements where a through transport contract already exists.
Is IE590 sent automatically when using STC?
No. No IE590 is used under STC. After the release-for-exit decision, IE525, the office of exit sends the exit results directly to the office of export in message IE518.
That is why Swedish Customs describes STC as submitting information in two steps rather than three. The message is omitted; it is not sent on your behalf.
What happens if STC is not indicated in IE515?
The normal three-step procedure then applies, and exit notification must be handled separately through IE590. That means more steps and another party that must get things right.
Can we use STC for a lorry shipment to Norway?
No. STC applies to sea, air, rail and postal transport. Road transport falls outside the scope, regardless of the transport contract.
