Exporting to Aland
Union goods to Aland are duty free but must be declared to Swedish Customs and Finnish Customs. Aland lies inside the EU customs territory but outside the tax territory, which is why the declaration type differs from ordinary export.
The dual status
Aland is not a third country, but nor is it an ordinary EU area. That combination is the whole explanation for why the case looks the way it does.
- Inside the customs territory
- No duty is charged on union goods. The declaration is fiscal, not dutiable.
- Outside the tax territory
- For VAT purposes the supply is an export, and Finnish import VAT is charged on entry into Aland.
- Two declarations
- An exit declaration to Swedish Customs, and an import declaration to Finnish Customs at the other end.
- The same applies to
- The Canary Islands, Mount Athos, the French overseas departments and the Channel Islands.
Inside customs, outside tax
For the same reason there is a group of territories lying outside both the customs and the tax territory, among them Heligoland, Ceuta and Livigno. Those are an ordinary export, and the rules look entirely different.
Duty free and declaration free are not the same thing. Aland is the first and not the second.
What the declaration must look like
This is where most cases get stuck, because the routine resembles but is not the same as export to a third country.
- Type of declaration
- CO, not EX. EX is used against countries outside the customs territory of the union. Aland lies inside it.
- Procedure code
- A specific additional code must be stated on every goods item when supplying a special fiscal territory.
- The declarant
- Must be established in the union or in Norway, and hold an EORI number.
- No shortcut
- The simplification letting an invoice or transport document replace the declaration applies only within the same member state. Sweden to Aland is Sweden to Finland.
Codes and requirements
The last row is the most important and the most often missed. There is a simplification letting an invoice or transport document replace the declaration in trade with special fiscal territories. It applies only within the same member state, and Aland belongs to Finland. For a Swedish sender the simplification is therefore not available.
What has changed
Two things make older guidance on Aland trade unreliable. Swedish Customs' old declaration system closed for the relevant messages during 2025, and the border customs cooperation agreement with Aland ended at the turn of the year 2023 to 2024.
Texts describing three letter message types, or assuming Aland customs handle Swedish declarations, therefore describe an arrangement that no longer exists.
The rest of the chain
The particulars, the commodity codes and the documents are otherwise the same as on any other export, and are on the export declaration page. An overview of the whole export chain is on the export page.
Read on
A consignment to Ă…land travels with a T2LF, not a T2L. Read about T2L and T2LF.
Common questions
Is there duty on goods to Aland?
No, not on union goods. Aland lies inside the EU customs territory, so there is no duty to charge. What triggers the declarations is that Aland lies outside the tax territory. The whole case is therefore about VAT rather than duty, even though it is handled with customs declarations.
Why is a declaration needed if there is no duty?
So the fiscal border can be handled. For VAT purposes the supply is an export from Sweden and an import into Aland, and that must be documented at both ends for your sale to be treated correctly and for Finnish import VAT to be charged.
That is why the type of declaration differs from an ordinary export. The code says precisely that this concerns a special fiscal territory and not a third country.
Can I not just show the invoice instead?
No, not in this flow. There is a simplification letting an invoice or transport document replace the declaration in trade with special fiscal territories, but it applies expressly within the same member state.
Aland belongs to Finland. A supply from Sweden to Aland is therefore Sweden to Finland, and the simplification is not available. This is the single commonest miscalculation in this case, and it is usually discovered only when the goods stand still.
Which codes should be used?
The type of declaration must be CO, not EX, because EX covers trade with countries outside the customs territory of the union. A specific additional procedure code must also be stated on every goods item. Miss either and the case starts out wrong, which shows up only when the Finnish side cannot match the consignment.
Do the old three letter declaration types still apply?
No. Both belonged to Swedish Customs' old system, which closed for those messages in June 2025. Today's declaration forms on export are the standard declaration, the simplified declaration and entry in the declarant's records, plus centralised clearance.
Incidentally, the code sometimes glossed as "outgoing approved exporter" never meant that. It was a message type for a standard declaration with simultaneous presentation of the goods.
Is a special licence needed to export to Aland?
No, not as a general rule. Individual goods may be subject to restrictions as with any other export, but there is no general licensing requirement for trade with Aland. The claim that a licence is always needed is incorrect.
How does this differ from importing from Aland?
The direction decides who declares what. On import from Aland an import declaration is lodged with Swedish Customs and Swedish import VAT is charged. On export to Aland an exit declaration is lodged in Sweden and Finnish import VAT is charged to the recipient. More on the other direction is in the guide to importing from Aland.
Does Aland customs handle the declaration for Sweden?
Not any more. The border customs cooperation agreement with Aland ended at the turn of the year 2023 to 2024, and the declarations Aland customs previously received on Sweden's behalf are now handled by Swedish Customs. Older guidance built on that cooperation is therefore out of date.
