Export declaration
An error in the export declaration can often be amended. Otherwise it must be invalidated, and meeting one of the grounds is enough.
The export declaration in brief
An export declaration is the customs declaration submitted to Swedish Customs when goods leave the EU customs territory. It contains details of the exporter, consignee, goods, commodity codes, value, weight and transport. We can submit it for you.
The rest of this page explains what to do when an export declaration needs changing, and the exceptions that are easy to miss. How the whole export works, step by step, is on the export page.
Amend or invalidate
An error in a submitted declaration can often be amended afterwards. If an ordinary amendment cannot correct the error, the declaration must instead be invalidated.
Meeting one of the grounds is sufficient. They are separate cases, not conditions that must all apply at the same time.
- You have declared the goods under the wrong customs procedure and they have not been released for export or re-export.
- The goods have not left the EU customs territory.
- The declaration was submitted for goods that will no longer be exported.
The distinction matters in practice. If you chose the wrong customs procedure but the goods have already been released for export, the first ground is not met and you need to consider the others.
The MRN has replaced the Export Accompanying Document
An Export Accompanying Document, EAD, is a printout of the export declaration. It contains the case’s MRN and shows that Swedish Customs has accepted the declaration and released the goods for export.
In the new export system, however, there is no requirement to present the document at the office of exit. What matters is that the MRN accompanies the shipment, so the operator at the place of exit can use it to notify the goods.
Territories that look like ordinary EU trade but are not
Trade with another EU country generally does not require an export declaration. The exception concerns territories within the EU customs territory but outside the EU tax territory.
Ă…land belongs to Finland and the Canary Islands belong to Spain. Both therefore appear to be ordinary intra-EU trade, but a customs declaration of type CO is required, not an ordinary export declaration. This is one of the most common oversights we see.
Exceptions to the EORI requirement
Virtually all customs clearance requires an EORI number. There are two codes that replace it where the requirement does not apply.
PRIVA- A private individual exporting for personal use. This code is entered instead of an EORI number.
TILFA- An occasional operator. For someone who declares on isolated occasions and does not carry on customs-related business.
Two exceptions
If you are running a business, the codes are not sufficient. You need your own EORI number, which you apply for through Swedish Customs.
Read on
The declaration itself is the IE515 message. Read about IE515.
The office where the goods leave the EU is the customs office of exit.
The number you set on the declaration yourself is an LRN.
If the goods are to be presented where they are, at your loading bay for example, you need an approved location code.
What an export declaration costs and how long it takes is covered in our guide to cost and time.
Frequently asked questions
Does the driver need an Export Accompanying Document?
No, it is not a requirement. In the new export system, what matters is the MRN , not a printout. Swedish Customs itself states that an Export Accompanying Document is not required.
An EAD can still be printed, and many carriers want one because it contains the MRN. But what makes the exit procedure work in practice is that the MRN accompanies the shipment, whatever form it takes.
Is an export declaration needed for other EU countries?
Not for ordinary trade with another EU country. Goods generally move freely within the Union.
But some exceptions are often overlooked. Territories within the EU customs territory but outside its tax territory require a customs declaration of type CO, for example Ă…land and the Canary Islands. Ă…land belongs to Finland and the Canary Islands to Spain, so these look like ordinary intra-EU trade, but they are not.
Do I need an EORI number to export?
Virtually all customs clearance requires an EORI number, and businesses that export need one. However, there are a few exceptions.
A private individual exporting for personal use declares the code PRIVA, and an occasional operator declares TILFA. If you are running a business, these codes are not sufficient; you need your own EORI number.
How long should I keep the documents?
Five years. Supporting documents must be retained so they can be presented if Swedish Customs requests them. If you use a representative, the representative has 30 days after completing the assignment to hand the documents over to you.
For the full process, from IE515 to certification of exit, see the export page. If you are exporting to a particular country, there are separate pages for Norway, China and Switzerland .
