We submit IE515
The export declaration is submitted in AES with details of the exporter, consignee, goods, value and transport.
You do not need to know whether the case is called IE515, IE507 or IE590 before you contact us. Send the invoice, packing list and transport details, and we will work out what needs to be submitted and what the transport chain needs to carry.
The export is not complete until exit is confirmed. That is the part that is often missed: without the right evidence, a VAT-exempt sale can be hard to defend during a check.
Start your export case
We follow the exit chain
MRN, office of exit, IE507 and IE590 need to connect. We point out where the risk is.
You keep the right evidence
For VAT-exempt export, IE599 is the important evidence. It is not the same as having submitted IE515.
We stop errors before they are sent
Commodity code, value, weight and consignee details are checked against the documents before the case goes in.
What an export declaration is
The declaration contains details of the exporter, consignee, goods, commodity codes, value, weight and transport. Swedish Customs uses them to check the export.
A correct declaration reduces the risk of delays, requests for additional information and unnecessary costs. If the details are wrong, the export can be stopped, need amendment or, in some cases, have to be declared again.
Three steps and one certificate, in this order
Each message has its own page with the fields and common errors. Start with the overview of the new export system if you want to see the whole chain.
The system divides an export into stages, each of which can go wrong. Often, an error is only discovered at the final stage.
- IE515: the declaration is submittedYou or your representative submit the export declaration. Swedish Customs responds with an MRN, the Master Reference Number that follows the shipment throughout, in message IE528. Release for export comes separately, in message IE529, so an MRN alone does not mean the goods may leave.
- IE507: arrival at the place of exitWhen the goods reach the port, airport or border crossing, their arrival is notified to the office of exit. The legislation does not specify who must do this. In practice, it is the operator at the location who has the location code. The notification refers to the MRN, so you need to know in advance who in your transport chain will submit it.
- IE590: exit notificationOnce the goods have left the EU customs territory, the office of exit is notified through message IE590. This is therefore a message that is submitted, not one you receive.
- IE599: the certificate you keepThe office of exit confirms the departure to the export customs office in message IE518. It is then the export customs office that issues the certification of exit and sends it to the declarant in message IE599. IE599 is your evidence for VAT exemption towards the Swedish Tax Agency, and it is retrieved through Swedish Customs’ online services.
Exports are VAT exempt, but only if you can prove that the goods left the EU. IE599 is that evidence.
- Step 1
IE515declaration- Step 2
IE507arrival at the place of exit- Step 3
IE590exit notification- You receive
IE599, certification of exit- After IE515
MRN, the Master Reference Number- VAT
- VAT-exempt export requires IE599 as evidence
- Required
EORInumber and power of attorney for the representative
Export quick facts
When you need an export declaration
Normally when shipping goods from Sweden to a country outside the EU. Common destinations include Norway, the UK, Switzerland, the USA and China. Sales to other EU countries generally do not require an export declaration because goods move freely within the Union. Exceptions apply to territories within the EU customs territory but outside its tax territory; see the questions below.
Where are you exporting?
The rules differ between destinations. Start with the country you are selling to.
- Exporting to Norway
- Exporting to China
- Exporting to Switzerland
- Exporting to the USA
- Exporting to Serbia
- Exporting to Åland
What are you exporting?
The country is one part of the question. Some goods have their own rules, and their own guides.
Moving abroad yourself is not the same as exporting, and your household goods follow their own rules. The conditions are on our page about moving from Sweden.
Terms in the export chain
Three questions come back in almost every case, and each has its own page.
The information we need from you
The better your documents are at the start, the faster the case can proceed.
- Exporter and consignee. Full details of both parties.
- EORI number. Where required for your role in the transaction.
- Goods description and commodity code. A clear description, not just a product number.
- Number of packages and net weight. Must match the packing list.
- Gross weight. Stated both at main level and per goods item, unlike net weight which is only stated per goods item.
- Procedure code. Four digits showing which procedure the goods are placed under and which procedure preceded it.
- Office of exit. The customs office where the goods are planned to leave the EU customs territory.
- Location of goods. The place where the goods are available for Swedish Customs’ control, with a location code when you use an approved place for export.
- Goods value and delivery terms. The terms determine what is included in the value.
- Origin information. When the consignee will claim a preferential duty rate.
- Transport details. How and where the goods leave the country.
- Invoice and supporting documents. Evidence that the declared information is correct.
Why the commodity code matters
The commodity code is one of the most important details in the declaration. It determines which rules apply to the goods and affects how the export is handled. An incorrect code causes delays, additional checks and, in the worst case, a declaration that must be redone.
If you are unsure, we check the code before submitting the case. We never guess.
Common errors
Most export problems could have been avoided with better supporting documents. These are the errors we see most often.
- Incorrect commodity code
- Unclear goods description
- Incorrect goods value
- Missing documents
- Incorrect consignee details
- Incorrect weight or number of packages
- Insufficient information for the carrier
- Declaration submitted too late
Small mistakes cause major delays, especially when several parties are involved in transport.
Read on
What the declaration must contain, and which documents we need, is on our page about the export declaration.
Frequently asked questions
Is an export declaration needed for other EU countries?
Normally not, because goods move freely within the Union. Exceptions apply to territories within the EU customs territory but outside its tax territory, such as Åland and the Canary Islands. A declaration is required there even though the goods are not formally being exported outside the customs territory.
What is the MRN?
The Master Reference Number assigned by Swedish Customs when the declaration is accepted. It follows the shipment throughout the process, and both the arrival notification at the place of exit and the exit confirmation refer to it. Make sure the person notifying customs at exit has it.
Does the driver need an Export Accompanying Document, EAD?
No, not under the new system. What must accompany the shipment is the export declaration’s MRN. If the goods are presented at the counter of the office of exit, for example at the Norwegian border, the MRN must be available as a readable barcode.
Swedish Customs accepts the barcode on any document, on a mobile phone or on a tablet. An EAD is a perfectly suitable way to carry the code, but it is not required.
Who is the declarant for an export?
Normally the exporter: the party with the contract with the consignee outside the EU. If you use a direct representative, you remain the declarant. With indirect representation, the representative is the declarant.
Can an export declaration be amended afterwards?
In some circumstances, yes, but it is always simpler and cheaper to provide the correct information at the outset. If the goods have already been released, the amendment becomes a separate case.
How long should I keep supporting documents?
Expect Swedish Customs to be able to request the documents afterwards. Keep the invoice, packing list, transport documents and proof of origin with the declaration, so you can show how the figures were calculated.
