How your goods make their way out of Sweden

This page contains a summary of the customs procedure logistics for goods leaving Sweden when using an entirely digital information exchange system.

While goods and a means of transport leaves Sweden and the EU, an electronic exchange of information takes place.

This exchange of information follows multiple mutually dependant steps, each with its own purpose. This exchange will be made between several actors and various points in time.

Customs supervision is a collective term to describe actions taken by Swedish Customs, with regard to goods that are imported, stored, exported or re-exported.

Union goods are placed under customs supervision if they have been declared for exportation, internal transit within the Union of outward processing. They will be subject to customs supervision from the time when their customs declaration is approved until the time when they are taken out of the customs territory of the European Union, transferred to the State, destroyed or their customs declaration is declared void.

When goods are placed under customs supervision, the owner, or any other person, may not interact with the goods in any manner without permission from Swedish Customs. The purpose of this is to ensure that the goods are not modified, distributed or withheld from any inspections. This minimises the risk of tax or customs duty avoidance, but also the risk of restricted goods entering the European Union without authorisation.

To ensure that goods entering or leaving the customs territory of the European Union are placed under customs supervision, certain forms of notification or declarations are required for both means of transport and goods. This summary illustrates the purpose of these notifications and declarations.

Procedures

The goods leave Sweden and the EU in five steps:

1. Declaration for customs procedure or re-export
   When? Different points in time depending on the customs procedure (export or special procedure) or re-export, but always before Swedish Customs is due to approve the declaration.
   Why? Swedish Customs should ensure that any restriction conditions have been met, that the trade statistics are kept accurate and that any safety and security regulations are followed. Furthermore, the purpose of the declaration is to release goods into the customs procedure or re-export. The declaration marks the beginning of the export or re-export procedure, as well as the customs supervision. The customs office of exit will be notified that the goods are on their way at the time when they are released.
   
2. Under customs supervision
   When? from the customs office of exit accepts the customs declaration until the goods are removed from the customs territory of the EU. Why? Swedish Customs should monitor the exit from the customs territory of the EU of goods declared for a customs procedure or for re-export.
   
3. Presentation of goods at the customs office of exit
   When? When the goods arrive at the designated place of exit.
   Why? Swedish Customs will be informed of the arrival of the goods at the place of exit and thus be able to clear them for exit. When the goods have been cleared for exit, they may be removed from the customs territory of the EU.
   
4. Removal notification of goods
   When? When goods have been removed from the customs territory of the EU. Why ? Swedish Customs will be informed of what goods have been removed from the customs territory of the EU. When the customs office of exit has received this information, the customs office of export will be notified of the removal of the goods.
   
5. Removal certificate
   When? When goods have left the customs territory of the EU and the customs office of export has received information from the customs office of exit that the goods have been removed.
   Why? The customs authority should be able to confirm that goods have left the customs territory of the European Union and discharge the export procedure.