Tullverket

Future customs procedures

FAQ - The new export system

Here are som answers to frequently asked questions about the new export system.

General

How are bulk goods, including EMCS, handled in the new export procedure?

The following alternatives are available:

  • In the case of bulk, the export declaration i submitted after loading onto a ship, and the IE507 is also sent after loading onto a ship. This means that it is possible to enter the correct weight and value in the export declaration, which means that no changes need to be made afterwards. This applies to all types of bulk goods, including EMCS. Keep in mind that an action may be required when the bulk goods are loaded on the ship, such as a document check, before the case can be released.
  • Approved location for export (IE515 Export declaration) and approved location of exit (IE507 Arrival at exit) cover the quayside including the vessel. The location code is specified in data element 16 15 for both IE515 and IE507.
  • An export declaration (IE515) is sent before loading onto the vessel, and then Arrival at exit (IE507) before loading onto the vessel. A request to amend weight and value is sent after the exit of the bulk goods from the EU has taken place. Alternatively, a simplified declaration is used and the correct mass and value are entered in the supplementary declaration.

Is it possible to obtain a stage 2 authorisation (IE507) outside the opening hours o Swedish Customs?

Many matters are cleared automatically and therefore do not require manual handling. If the matter is cleared automatically, step 2 is authorised regardless of the time of day.

However, if the matter falls out for control and manual handling by a customs officer is required, the opening hours of the customs office of exit determine when step 2 is approved.

You can find the opening hours of the customs offices of exit in the EU Commission's list of customs offices.

You can find the opening hours of the customs offices of exit in the EU Comission`s list of Customs offices.

What messages do you need to receive to allow the goods to leave the place of export or the place of exit?

To leave the place of export, the declarant of the Export declaration (IE515) must have received the ‘Release for export’ message (IE529).

To leave the place of exit (e.g., airport and harbour), the declarant of the ‘Arrival at exit’ (IE507) must have received the ‘Exit release notification’ (IE525).

Does STC apply to goods after inward processing (3151)?

No, STC cannot be used for re-export, excise goods or goods transported by road. Instead, step 2 should be submitted to the customs office of exit in Sweden or another Member State, followed by IE509 once the goods have left the EU.

Find out more on the STC – Single Transport Contract. page (in Swedish).

Are approved final tests required to send IE515 messages in the customs system?

Yes, approved final tests are required.

If I, as an exporter, report under the new legislation on 1 October, does this mean that all operators who have to submit step 2 and step 3 must also do so under the new legislation?

Yes, that is correct. Step 2 and step 3 will have a “Big bang” effect. Once an operator submits step 1 in the new system, all operators submitting step 2 and step 3 must do the same.

Where can we find the response status for messages that are sent for AES?

For AES, the response messages are found in DDNXA 5.51.1, AES, Appendix A, and these are the responses/statuses in cases where the messages are sent to the information provider.

The cooperation specification defines what messages are included in AES.

These documents can be found on the SCTS-AES. page (in Swedish).

För AES återfinns svarsmeddelandena i DDNXA 5.15.1, AES, Appendix A, och dessa utgör svar/status i de fall meddelandena går till uppgiftslämnaren.

Samverkansspecifikationen definierar vilka meddelanden som ingår i AES.

Dessa dokument hittar du på sidan SCTS-AES.

Will there be a ‘Status query’ function via an online service where you can follow the IE messages of a matter?

Yes, by logging in to the online service you can ask about the status of the export MRN. It shows whether the status is released for export, released for export or that the export is completed (exported status).

Information on the declared customs office of exit and whether the Single Transport Contract (code 30500) has been applied will also be available in the new service.

What is the difference between an approved location for export and an approved place of exit?

An approved location for export is a location at which goods can be presented for export. The person who draws up export declarations (message IE515) needs to apply for a location code for each address. This code is entered in the export declaration (location of the goods). Previously allocated three-digit location codes can still be used in AES.

The application for a four-digit location code for AES declarations can be made via our online service Register Register approved location (in Swedish).

An approved location for exit is a location from which you can declare your goods for exit. Only the operator of a port, railway, postal or air terminal can apply for this location. Several different operators can then use this location code in the location of goods field to submit Arrival at exit (message IE507).

For more information on approved places of exit and how to apply, see Approved location of exit (in Swedish).

Will the changes only happen in Sweden or will there be changes all over the EU at the same time? Is there an information sheet in English that we could send to our freight forwarder in Germany, for example, so that they can ensure that everything is prepared before transport and discharge?

Most Member States have already switched to the new export system.

Information in English can be found on our website:

Exporting goods

Statistical reports that can be downloaded from the Swedish Customs' online services, such as Export Statistics - will this still be available?

Yes, this will also be available in the new export system.

How will discrepancies be handled? For example, if the means of transport is damaged? Like, if a train car breaks and the delivery is significantly delayed.

You have 90 days to finalise the exit process with IE507 and IE590 after the goods have been released for export (IE529).

If the exit process is not finalised within 90 days, an enquiry procedure is created where a message is sent to the declarant of the export declaration. Alternative proof of export is requested, and if this is not received, the declaration is invalidated. A declarant can also apply to invalidate the declaration themselves.

The Norwegian goods flow

How should I prepare if I transport goods by road to Norway?

Information about AES is published and updated continuously on our website.

Find out more about the process for standard customs declarations for export (in Swedish).

When exporting to Norway, there are three ways in which you can submit your Arrival at exit (IE507):

  • Digitally
    Submit your Arrival at exit (message IE507) via the online service or via a system-to-system (S2S) solution prior to your arrival at the custom office of exit. Remember that you still need to visit the customs office at the border to register your import into Norway. Once the goods have left the EU, you should also submit an Exit notification (IE590) via the online service or a S2S solution.
  • Over the counter
    To present your goods at the customs office, you or your carrier/driver should present the MRN of the export declaration. Thus, ensure that the person transporting the goods across the border has access to the MRN of the export declaration as a bar code.
    If you present your goods (IE507) over the counter, you do not need to submit the Exit notification (IE590) via the online service or an S2S solution once the goods have left the EU. Instead, it is handled when you lodge a declaration with a customs official.
  • Digital border crossing
    When exiting via Svinesund and Örje, it is possible to use digital border crossing to exit Sweden and enter Norway. This means that in most cases the driver can pass the customs offices without stopping. Apply to Norwegian Customs for this option.

If you use move goods in transit into Norway, the transit procedure takes over (no presentation notification or exit notification required).

You state that an export accompanying document is not necessary. But can it still be used as proof of MRN when exporting to Norway, or does it have to be a barcode?

It is possible to use an export accompanying document (EAD), but the most important thing for the practical functioning of the flow at the Norwegian border is that there is a readable barcode if the carrier chooses to leave step 2, Declaration of goods to the customs office of exit, over the counter. The readable barcode can be displayed on any document, mobile phone or tablet.

Transition period

Until what date do the transitional rules apply?

The transitional rules apply until 11 February 2025.

The transitional rules that apply during this period and what applies thereafter are set out in the declaration guides for the different reporting stages:

Step 1 – Standard customs declaration (in Swedish)

Step 2 – Arrival at exit (in Swedish)

Step 3 – Exit notification (in Swedish)

Declaration

If we have several orders for the same country, but from different customers, on the same boat; can we declare them in the same declaration?

Yes. Enter the following information:

  • If the country of destination ( data element 16 03 000 000) is the same, it should be entered at the declaration header lever.
  • If there are multiple consignees (data element 13 04 000 000) the information should be provided at the goods item level and may not be the same for all goods items.

Check with your system provider if you want to include multiple consignees in an export declaration.

Declaration guide for the new information system for export (Standard customs declaration) (in Swedish)

Is it correct that UNU and over-the-counter export declarations will be discontinued?

Yes, UNU will be discontinued and it will no longer be possible to clear export declarations at the customs office.

However, it will be possible to submit a customs declaration in advance, but it must be activated electronically.

With regard to simplified export declaration procedures, is it possible to submit a recapitulative supplementary declaration?

No, it is only possible to submit a general declaration (1:1 ratio). In other words, one supplementary declaration should be submitted for each submitted simplified declaration.

If we use a standard customs declaration, can we use one MRN per order (ship order), regardless of the number of containers in the order? We currently use a 1:1 container to MRN ratio.

Yes. When all containers have arrived at the approved location (port terminal), the export declaration can be submitted with an MRN.

Can I request an approved location for export inside a port terminal?

Yes.

Find out how to file a request here: Approved places for export (in Swedish).

What are the ports’ positions on admitting non-customs-ready shipping containers?

Every port/port terminal will determine how to handle their export logistics. There are no customs requirements not to allow units into a port area or terminal where an export declaration has not yet been lodged.

What will happen to EAD when AES has been introduced?

The form requirements for Electronic Accompanying Documents will cease to apply when AES has been introduced. Thus, a barcode can be printed on any document. However, it is important that the barcode is readable for scanning at the office of exit.

Currently, we have 11 days from the date the simplified declaration is submitted to Swedish Customs until the supplementary declaration must be submitted. Will this still be the case?

No, the supplementary declaration must be submitted no later than 10 days from the date when the simplified declaration was submitted. This applies to both imports and exports.

Currently, we use a simplified declaration followed by a summary declaration. How should we now handle exports when a summary declaration is not possible? We do not always know the mass of our goods when they leave our warehouse. Our goods are transported by truck to the port terminal in Sweden. Once the goods arrive at the port terminal, we will know their mass.

One possibility is to apply for an approved place of export from the port terminal where you make a standard customs declaration for all trucks covered by the order. Once all trucks have arrived at the port terminal, then you will know the mass. This information is only filed once. Another option is to use a simplified declaration and then change the mass in the supplementary declaration.

Can we correct the mass in the supplementary declaration against the estimated mass in the simplified declaration?

Yes, a change in mass can be made in the supplementary declaration when the entire export procedure has been discharged (when message IE599 Removal certificate has been sent).

Can supporting documents be submitted to the new export system from a system solution?

No. A customs officer can request supporting documents at various stages. A link to the online service will be provided in the corresponding message.

It is not possible to send documents from your system to ours. Please use the online service.

If I pre-lodge a standard declaration (type D), can any other person than the information provider/declarant activate this declaration via message IE511?

No, the message can only be activated by the information provider/declarant.

Is the new message that replaces UNU and UGE available?

Yes, message IE515 is used to submit an export declaration. Indicate the type of declaration that you want to file in this message.

See Data element 11.02 in the export declaration guide (in Swedish)

Declaration guides

Where can I find the declaration guide for the standard customs export declaration, presentation notification of goods to the customs office of exit and exit notification of goods?

Declaration guides for our new data filing system can be found on our ‘Future customs procedures’ pages.

The declaration guide for simplified declarations will be published in spring 2024.

TID/online service

Will there be any changes to export procedures with regard to TID?

Yes, there will be one change.

A new online service for export customs declarations will be introduced with the same implementation window as the system-to-system solution. It will be possible to transition to the new online service from 1 October to 2 December 2024.

It will also be possible to submit exit notifications to the customs office of exit and presentation notifications via the new export online service from 1 October 2024.

Do you receive a barcode when declaring via the online service?

Not yet, receiving a barcode via the online service will be available from December 2024.

The Swedish Tax Agency, excise goods, EMCS

Will it be possible to amend a declaration once it has been sent to the Swedish Tax Agency's EMCS?

Yes, it can still be amended when in the ‘Exported’ state. In other words, when the entire exit procedure has been discharged. Amendments should be made in Swedish Customs’ online services.

What rules will apply to excise goods?

Swedish Customs will communicate directly with the Swedish Tax Agency through an integration of our systems – not afterwards as is the case today. This way we can immediately verify that the data is consistent.

Can you apply an STC on excise goods?

No, excise goods cannot be used in the simplified STC procedure, whether or not the excise duties have been suspended.

Regarding presentation notification at the customs office of exit (IE507): Does ‘Digital notification’ also refer to excise goods with an EMCS (Electronic Movement Control System) document or goods for which a repayment has been requested and a removal certificate/proof of export is required?

ECMS will be available in three ways, i.e., no restrictions will apply to EMCS goods or goods subject to repayment:

  • Digital notification
  • Over the counter
  • Digital border crossing (Norwegian border at Svinesund and Örje).

The customs office of export will always issue removal certificates for all types of goods, provided that the export procedure has been correctly discharged. No special code is required (currently, 30400 is required).

Exit

What should I, as an exporter/representative, bear in mind when registering information with the customs office of exit and possibly applying an STC (code 30500) in the export declaration?

The information on export is determined by where the export is to take place; in the case of direct export from Sweden to a third country, the customs office of exit is in Sweden. If the place of exit is in another Member State, the customs office of exit in that Member State must be stated in the export declaration. If there is a through freight agreement from Sweden to a third country, it is possible in both cases to apply the simplification with an STC by entering code 30500 in data element 12 02 in the export declaration. When applying an STC, the customs office of exit will always be in Sweden and only step 2 is submitted (not step 3).

Can I submit step 2 and step 3 to Swedish Customs if the customs office of exit is located in a different Member State? And can I submit step 2 in Sweden and step 3 in a different Member State?

Step 2 and 3 should be submitted in the same Member State. If the customs office of exit is in Sweden, step 2 and 3 should be submitted in Sweden. If the customs of exit is in a different Member State, step 2 and 3 should be submitted in that state.

How do you know where step 2 (IE507) and step 3 (I590) should be submitted? And if an STC (code 30500) has been applied (i.e., only step 2 should be submitted)?

Information provided in the export declaration controls where steps 2 and 3 should be submitted. More specifically, the customs office of exit indicated and whether an STC (code 30500) has been applied. The exporter/representative must communicate the export MRN information to the operator at the location for exit who must submit steps 2 and 3. To clarify for the operator at the exit location, the following addition to the export MRN could be transmitted:

For MRN for STC, step 2 (IE507) should be submitted in Sweden (no IE590 MRN STC).

For MRN without STC for direct export (the goods are exported from Sweden directly to a third country), step 2 (IE507) and step 3 (IE590) must be submitted in Sweden (MRN SE)

For MRN without STC for indirect export (transport of goods from Sweden to be exported to another Member state) step 2 (E507) and step 3 (IE590) must be submitted in another member state (MRN AM)

It is also possible to see the status of a case via the Swedish Customs' online service “Status query” as shown below:

Registered: The export declaration has been submitted to Swedish Customs but has not been released. Transport may not commence.

Released for export: Step 1 – The export declaration has been lodged and released. Transport may commence. Steps 2 (IE507) and 3 (IE590) remain to be submitted.

Released for export: Step 2 has been submitted, awaiting step 3. The goods may exit the EU. When using a Single Transport Contract (STC) only steps 1 and 2 are submitted. The status is confirmed immediately after the goods have been released for exit.

Exported: The export and exit procedures are discharged, no more messages required.

Additional information: If STC is applied, it says 30500, if STC is not applied, the field is empty. If the STC is applied, only steps 1 and 2 must be submitted and all data submission takes place in Sweden.

Customs office of exit: The COL code of the customs office of exit indicated in the export declaration is entered here. For Swedish customs offices of exit, the code always begins with SE. If SE has been entered, step 2 and 3 should be filed in Sweden. If you use a different country code you should file step 2 and 3 in that Member State.

What barcode format should be used when presenting the export MRN at the customs office of exit?

As an exporter/representative, how should i transmit the export MRN to the operator at the location for exit?

As an exporter, you must provide the correct operator with the MRN of the export declaration.

Pass on the MRN in the export logistics chain (in Swedish)

I have a question about IE507 and ”Carriers”. When you are the representative of the carrier, should you provide the representative's or the carrier's Identity number?

The declarant (the operator sending the notification) of IE507 must be indicated. If you are acting as a representative for a carrier, you as the representative are the declarant, not the carrier.

When message IE525 ‘Exit release notification’ has been sent from Swedish Customs. Is there a deadline for when the goods should be loaded on a vessel?

No, but if the goods have been released for export and the exit notification (IE590) has not been submitted within 90 days, an enquiry procedure is initiated.

Today, goods that are not customs cleared can be presented at the terminal. Will this be possible when the new export system goes live?

Yes, just as today, an external operator can apply for an approved place for export (gets its own location code (location of goods code)) inside the port terminal. When the goods are at the terminal, the export declaration is submitted.

Does message IE507 (Arrival at exit) have to be sent to the customs office of exit in real time?

In order to send message IE507, an MRN number from the export declaration must be obtained. The MRN of the exporter is provided in IE507.

The IE507 must be sent when the goods are on site at the sea terminal, air terminal or road leg of the road transport.

What location code should be indicated in the IE507 message?

In the IE507, an exit location code (formerly known as location of goods code) must be provided.

From April, it is possible to apply for such a location code (location of goods code) for air and sea transport. It is the operator of the location that physically handles the goods at the place of exit who must apply for a location code for air and sea transport.

In the case of road transport, there are designated places designated by Swedish Customs to be used.

At present, the terminal receives paper or timber, for example, which we load into a container, flatbed or trailer. Only once we have informed the customer exactly what goods we have loaded that an export customs clearance is created. Will the terminal be able to have this arrangement in the future?

Yes, the export declaration can be submitted after the goods have been loaded into the container, flatbed, etc. inside the terminal. An approved place for export must be available at the terminal.

As a declarant, if I discover that the goods have left the EU without having been present to the office of exit, can I report this on my own initiative?

Yes, if the goods have left the EU without submitting IE507/IE590, the declarant or his authorised representative may, on his own initiative, send message IE583 with supporting documents. A removal certificate can then be issued.

If none of this has been done, Swedish Customs will start an enquiry procedure (90 days after the discharge of the export declaration) and send message IE582 to the representative or the declarant (the person who filed the export declaration).

Can there be one Carrier on IE515 and a different Exit Carrier on IE507?

Yes, the declarant can be several different actors in the case of IE507, for example, a representative submitting the message on behalf of the carrier.

When, at the latest, must the messages Arrival at exit (IE507) and Exit notification (IE590) be submitted?

These messages must be submitted within 90 days of the release of the export declaration (IE529). Otherwise, Swedish Customs will open an enquiry.

Do I need to apply for an approved place of removal for port and air terminals? Who should apply?

Yes. The port or air terminal should apply for the approved place of removal and be assigned a specific place code as indicated in message IE507 (Arrival at exit). Applications for this open on 15 May, 2024. By then, more information will be posted.

As an exporter, do we receive an EDI message that Step 2 and Step 3 have been submitted?

No, Swedish Customs communicates with the party that submitted the information. There will be an online service to query the status of an export MRN.

Should the IE507 be submitted when the goods arrive at the terminal or when they are due to depart from the terminal (in cases where there are several days between the arrival and departure of the goods at the terminal)?

The operator at the location for exit can send the message already when the goods arrive and during the whole time the goods are stored at the terminal. It does not matter if several days pass before the ship departs.

What is the deadline for submitting the IE590 once the goods have left the EU?

Post-export carriers have 90 days after the release of the export declaration to file the IE590. An enquiry procedure may only begin after 90 days.

Export followed by transit

This concerns transport by road by car and external exports. We make the export in Sweden and transport the goods to hubs in other countries to start transits out of the EU from there. In these cases, we collect goods from all over the EU and set up a common transit out of the EU. This is very common and applies to more or less all our traffic to third countries, except Norway.

In the future, how will we ensure that all steps are registered in the new export system? I am concerned about of presentation notification to the customs office of exit and exit notification?

When goods are declared for export or re-export and these goods are subsequently also declared for a transit procedure, which we call export followed by transit, the supervision of the goods takes place as part of the transit procedure.

Arrival at exit (IE507) and the exit notification (IE590) are not required for goods that have been placed under transit.

The export system (AES) will receive information from the New Computerised Transit System (NCTS) while the goods are in transit. The AES will also receive the final message when the transit procedure is discharged. At this point, the export procedure will also be discharged.

Today, a transit procedure may include several exporters' MRN numbers, and we do not foresee any changes to this.

Thus, there is no requirement for a 1:1 relationship between export and transit.

Depending on the status of the goods and the destination, the goods can be declared for common transit, Union transit or TIR transit.. Regardless of the type of transit used, exports are discharged after the AES receives a control result from NCTS.

The export MRN is indicated in the transit declaration. How do you discharge an export procedure into a transit procedure?

In the case of a T2 transit procedure (Union goods), the export and transit procedures follow each other in parallel, whereas in a T1 transit procedure (non-Union goods), the export procedure is immediately discharged.

This means that IE507 and IE590 are not sent in cases of T1 or T2. The customs office of departure informs the customs office of exit of the result of the transit procedure using message IE042.

For T1, IE518 must be sent at the latest the day after the goods in the transit declaration were released, and for T2, at the latest the day after the transit procedure was discharged (the office of departure has received a destination control result from the office of destination and sends this result to the customs office of exit). This will normally be done automatically. Instead of IE507 and IE590, the customs office of exit receives IE191 and IE042 from the NCTS. After receiving IE042, the customs office of exit can send IE518.

The customs office of departure acts as the customs office of exit and the task of the customs office of departure is to communicate a control result to the customs office of exit declared in the export declaration.

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