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Presenting export goods at the place of exit and new exit notifications
Customer notice, 2 February 2010
Reference: Decisions No. 184/010/09, 22/010/10 and 23/010/10 of the National Board of Customs published as Bulletins of the National Board of Customs (www.tulli.fi).
1. Legal basis for the new electronic exit notifications
In accordance with articles 793 and 796c of the Implementing Provisions of the Customs Code, goods placed under an export procedure must be presented to Customs, which monitors the exit of the goods from the EU, at the customs office of exit.
The customs authorities may also require that the goods be presented electronically. In accordance with Decision No. 184/010/2009 (amended through Decision No. 23/010/2010) of the National Board of Customs, Finnish Customs requires that export goods exiting the EU via Finland by sea or rail be presented as of 3 May 2010 and goods exiting by air be presented as of 1 January 2011 by submitting the following electronic notifications to Customs:
- “Arrival at Exit”, which at the same time is a request for loading permission for the
- “Manifest presentation” which is submitted for goods already loaded/to be loaded
the ship or aircraft for transport out of the Community, and
- “Exit notification”, which is the final notification that confirms the exit of the
In addition, Decision No. 22/010/2010 of the National Board of Customs specifies the lodging procedure for the “arrival at exit” notification and lays down the authorisation requirements for this notification type.
2. Why must the goods be presented at the customs office of exit?
Goods are required to be presented to Customs at customs offices of exit located in Finland by lodging electronic notifications in order to
- ensure that the security-related data required by EU legislation have been submitted
for goods that exit the EU as part of a previously lodged customs declaration;
- ensure that, in monitoring the exit of goods, Customs has the opportunity to inspect
goods at the place of exit; and
- computerise the entire customs clearance chain, from placing the goods under
procedure to the presentation of the export goods to Customs at the place of exit.
The ‘arrival at exit’ notification required for export goods is to be lodged separately from the other notifications of exit (manifest presentation and exit notification), so that the difference in the time of submitting the notifications can ensure both a smooth logistics chain for the exiting goods as well as opportunities for customs control.
The person who submits the export declaration will receive exit confirmation for the export procedure only once the export goods have been presented to Customs at the place of exit.
3. Obligation to provide notifications
There is no requirement to provide electronic exit notifications for goods exiting the EU by road transport the exiting goods and the accompanying document of the corresponding customs declaration are presented to Customs at the customs office of exit.
EU legislation provides for the obligation to provide notifications of the presentation of export goods at the place of exit on a general level. A national decision (No. 184/010/09) on the introduction of electronic declarations specifies separately for each declaration which traders are obliged to provide the declarations. It should be noted that the trader responsible for providing the manifest presentation and the exit notification was incorrectly defined in the first decision, which was subsequently amended with a new decision No 022/010/10: the trader responsible for submitting the notifications is the transport operator that physically transports the goods.
4. Customs office of exit in export
As a rule, the place of exit for goods which are placed under export procedure in Finland and which exit from Finland by sea, air or rail in accordance with customs procedure is located in Finland. The most important exception to this rule is situations where export goods are transported to another EU-port on a vessel
- that holds an authorisation for regular shipping service approved by Customs;
- where manifest transit is not employed; and
- whose goods do not fall under the scope of the so-called single transport contract rule.
The above exception typically applies to, for example, the car ferry traffic between Finland and Sweden and between Finland and Estonia. In these cases, it should also be noted that when a sea vessel transports a road transport vehicle, the place of exit is in fact located at the last land border through which the vehicle exits the EU. Thus, the transported goods do not have to be presented at the port of departure in Finland, nor do the new electronic notifications of exit need to be submitted for them.
The ‘arrival at exit’ notification should also be submitted for goods arriving at a port in cases when, upon the arrival of the goods, there is no certain information on where the goods will finally exit in terms of customs procedure.
It is possible that the customs office of exit may be in Finland for part of the goods
and in another EU member state for some of the goods. This is a typical situation in air and sea traffic on those
vessels and aircraft which carry goods under manifest transit.
The easiest solution in these cases is to submit all the exit notifications for all export goods loaded onto these vessels or aircraft "as a precaution", thus avoiding any additional timeconsuming clarifications.
More detailed information on the customs office of exit in export is available in Finnish in Bulletin (THT) No. 78/2003 of the National Board of Customs, which has been supplemented in Bulletin (THT) No. 60/2007.
5. Authorisation requirements for submitting the ‘arrival at exit’ notification
The conditions of the authorisation to submit the notification and gaining exemption from providing the notification are described in Decision No. 23/010/10 of the National Board of Customs.
Also enclosed with the Decision No. 23/010/10 published as a Bulletin (THT) is the authorisation application form with instructions.
6. Discharging the export procedure during the transitional period
The customer notices of 15 June 2009 and 8 July 2009 contain instructions on how to discharge export procedures for goods exiting by rail or through the ports of Vuosaari in Helsinki, Mussalo in Kotka and Rauma. The notice describes the model which is to be applied when the export procedure has been computerised but the presentation of the export goods at the office of exit is still processed manually. This model will be adhered to throughout the transitional period which, in accordance with Decision No 184/010/09 of the National Board of Customs, is extended until 2 May 2010.
Further information can be obtained from the officials responsible for export matters at the customs districts or from the email address: turvatiedot(at)tulli.fi