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Decision by the National Board of Customs on the duty to provide an “Arrival at Exit” notification and on the authorisation required for submitting the notification
Date of issue
1 February 2010
Regulation (EC) No. 2913/1992 of the European Parliament and of the Council, Commission Regulation (EEC) No. 2454/93 and section 4 of the Finnish Customs Act
Period of validity
Until further notice as of 3 February 2010
Customs districts, companies that transport goods out of the EU customs territory and other operators that directly or indirectly participate in actions related to the trade of such goods.
This decision provides in detail for the obligation to submit an “Arrival at Exit” notification to Customs in Finland and for the authorisation required for submitting the notification. This decision will enter into force as of 3 February 2010. According to decision No. 184/010/2009 of the National Board of Customs, the “Arrival at Exit” notification becomes obligatory no later than on 3 May 2010 for goods exiting by sea and rail, and no later than on 1 January 2011 for goods exiting by air.
As of 3 May 2010, this decision will reverse decision No. 154/010/2004 by the National Board of Customs on presenting export goods in container traffic to Customs at places of exit for export located at Finnish ports. Decision No. 154/010/2004 has been published in bulletin 182/2004 of the National Board of Customs. Customs will no longer set any restrictions on port operators with regard to terminal advice contents, which port operators can decide on independently as of 3 May 2010.
1. Submitting a notification
The “Arrival at Exit” notification or, under certain requirements, the additional information in the export declaration which substitutes the notification (see paragraph 4 below) is required for all export goods and for goods which have not undergone customs clearance and which are to be re-exported. The goods are to meet the following characteristics:
i) an electronic export procedure declaration has been submitted for the goods;
ii) the goods exit under an export procedure by sea, air or rail;
iii) the goods’ place of exit is in Finland.
The notification can be submitted immediately once the goods have arrived at the place of exit. It should be submitted no later than before the goods are loaded onboard the means of transport. The goods can be loaded onboard the means of transport only after an approval from Customs.
An “Arrival at Exit” notification is not required for goods which exit Finland by road under an export procedure and which are presented with the export accompanying document or a corresponding fallback procedure document to the customs office of the place exit.
In this decision, the term “place of exit” refers to a place, supervised by the customs office of exit defined by EU legislation, where export goods are loaded onboard a ship, aircraft or train car in which the goods exit the EU territory under a customs procedure. As a rule, the place of exit for export goods which are placed under an export procedure in Finland and which exit Finland by sea, air or rail is located in Finland.
The procedure for submitting the “Arrival at Exit” notification is provided for in decision No. 184/010/09 of the National Board of Customs.
2. Duty of notification and authorisation
The responsibility of presenting goods to Customs at the place of exit is provided for by the Implementing Regulation of the EU Customs Code. According to the legislation in force, the exporter is ultimately responsible for submitting the “Arrival at Exit” notification.
The decision of approval by Customs in response to the notification acts also as the authorisation for loading the goods onboard the means of transport in which the goods exit the EU under a customs procedure. Thus, the party responsible for loading the goods is, in practice, the operator who can submit an “Arrival at Exit” notification most conveniently.
The notification can be provided to Customs also by an operator which is not responsible for loading a train, aircraft or ship, meaning that the operator that has submitted the notification is obliged to notify the party responsible for loading about the Customs decision of approval without delay. Instead of the party responsible for loading or the exporter, the “Arrival at Exit” notification can also be submitted by a transport operator or some other operator directly or indirectly participating in actions related to the trade of goods.
For the notification to be approved, it is required that Customs has authorised the declarant to submit the notifications in advance.
3. Authorisation for submitting an “Arrival at Exit” notification
Authorisation for submitting an “Arrival at Exit” notification can be applied for by an operator directly or indirectly participating in actions related to the trade of export goods. The authorisation is granted according to business ID. In order to obtain the authorisation, the applicant must be a registered export customer of Customs. The application form for authorisation and the instructions for its completion are available on the Customs website, www.tulli.fi.
4. Exemption from providing a notification, i.e. applying for a loading permit with an export declaration
Exemption from providing a separate “Arrival at Exit” notification can be applied for by an exporter that issues export declarations to Finnish Customs or by an agent of such an exporter if the goods to be placed under an export procedure are at the place of exit when the export declaration is approved. In these instances, the loading permit is applied for with the export declaration (additional code), and the approval from Customs acts directly as the loading permit. This means that the operator that submitted the export declaration is obliged to notify the operator responsible for loading about the decision of approval from Customs without delay. Exemption from providing a separate “Arrival at Exit” notification can be applied for with the same form which can be used in applying for authorisation to submit the notification.
|Title / description||File|
|Application for authorisation / “Arrival at Exit” notification||36 Kb|
|Instructions for completing the application for authorisation||19 Kb|