Roles and responsibilities
There are several roles and responsibilities in the export process. The declarant is always responsible for the data in the customs declaration, even if the declarant has used a customs representative. The goods can be presented to the customs office of exit by, for example, an operator at a port or airport. Once the goods have left the EU, the carrier is responsible for notifying the exit of the goods.
The three-step export declaration process:
- Export declaration
- Presentation notification at customs office of exit
- Exit notification.
Roles and responsibilities for each step
Step 1 – Declarant
The declarant is either the exporter or a representative hired by the exporter. The representative acts on behalf of the declarant.
Responsibilities of the declarant in 6 steps
1. Preparing the export
The declarant must ensure that all steps in the export procedure are carried out. This means that if step 2 or step 3 of the procedure is not carried out, Swedish Customs will contact the declarant (enquiry).
Therefore, it is important that the exporter prepares the export. As an exporter, you should ask yourself the following questions:
- Should I declare the export myself or hire a customs representative to declare om my behalf?
- Which export procedure should I use: Standard, STC, CCE or export followed by transit?
- Should I transport the goods out of the EU myself or should I use a third-party carrier (freight forwarder, haulier, shipping company, airline, etc.?)
- What is the route and what modes of transport are used, e.g. Torsby - Gothenburg (lorry) - Amsterdam (ship) – New York (ship)
- Who is the operator (carrier) at the place of removal? That operator is responsible for submitting the presentation notification to the customs office of exit (step 2).
- Who is the carrier once the goods have left the EU? The carrier is responsible for submitting the exit exit notification of the goods (step 3).
- Which customs offices are involved in the export procedure I have chosen to use?
2. Lodging an export declaration
The declarant lodges the export declaration (IE515). It is the declarant´s responsibility to ensure that the information in the declaration is correct an complete.
Be sure to indicate the correct customs office of exit:
- If the goods are exported from Sweden directly to a non-EU country (direct export), the customs office of exit is in Sweden.
- However, if the goods are exported from Sweden via another Member State to a non-EU country (indirect export), the customs office of exit is in the Member State where the goods physically leave the union.
- If you are invoking the simplified export procedure STC, enter the code 30 500. Remember that if you invoke the STC, the customs office of exit is always in Sweden, even if the goods are physically exported from another Member State.
3. Making sure that the cargo is located at the storage location
The goods must be available for control if requested by Swedish Customs. In this case, it is important that the goods are at the place specified in the export customs declaration (data element 16 15 - Location of goods). The goods must not leave that place until they have been released for export.
4. Responding to Swedish Customs`instructions
The declarant will respond to instructions from the customs office of export, for example, by submitting documents.
5. Ensuring that the goods do not leave before they are released for export
The declarant ensures that the goods do not leave the storage location before receiving a notification that the goods have been released for export.
6. Ensuring that the next party in the procedure has the correct information
If the declarant uses third parties for the transport of goods out of the EU, the declarant must ensure that the third party or parties acting as carrier in step 2 and step 3 receive the information they need. The MRN is an example of such mandatory information to be passed on to the next party in the logistics chain.
If STC is to be applied, this must also be stated in the information forwarded.
Step 2 – The operator at the point of export
The legislation does not specify who is responsible for submitting the exit notification to the customs office of exit. Depending on the location (e.g., port, airport, railway terminal, road border), the operator assuming this responsibility may vary.
Responsibilities of the operator at the point of export in 6 steps
1. Making sure that all relevant information from the declarant has been received
The operator (carrier) at the place of removal shall ensure that they have received the relevant information from the declarant in order to fulfil step 2 of the procedure. The MRN is one example of such mandatory information.
If STC is to be applied, this must also be stated in the information forwarded.
2. Ensuring that the goods are available at the designated place of removal at the time of arrival at exit
The goods must be available for control if requested by Swedish Customs. In this case, it is important that the goods are at the place specified in the Arrival at exit message (data element 16 15 - Location of goods). The goods must not leave that place until they have been released for exit.
3. Presenting goods at the customs office of exit (IE507)
The Arrival at exit message can be lodged digitally via Swedish Customs’ online services or an S2S solution.
If the goods are to be presented manually to a customs official at the designated customs office of exit, it is important that the operator at the place of removal provides the driver who will declare the goods to the customs office of exit, for example, with the information he needs. The MRN number in the form of a barcode is one piece of such mandatory information that the driver must bring to the customs office of exit. Providing clear instructions to the driver is also recommended.
In case of indirect export when the customs office of exit is in another Member State, the Arrival at exit (IE507) message should be submitted to that country and in their data submission system.
4. Responding to Swedish Customs´instructions
The operator at the place of removal should respond to any instructions from the customs office of exit (for example, by submitting documents).
5. Ensuring that the goods do not leave the location before they are released for exit
The operator at the place of removal should ensure that the goods do not leave the designated or approved location place of removal.
6. Ensuring that the next party in the procedure has the correct information
The operator at the point of exit or any other person, such as a freight forwarder, shall ensure that the carrier taking the goods out of the Union receives the information they need. The MRN is one example of such mandatory information.
If a STC is applies, the export procedure ends here and the information does not need to be forwarded.
Step 3 – Carrier after exit
The carrier or the carrier’s representative is responsible for submitting the exit notification when the goods have left the customs territory of the Union.
Responsibilities of the carrier after exit in 2 steps
1. Ensuring that relevant information has been communicated from the declarant and the operator at the point of exit
The carrier physically taking the goods out of the EU must ensure that they have received the relevant information to fulfil step 3 of the procedure. The MRN is one example of such mandatory information.
2. Exit notification (IE590)
The carrier taking the goods out of the EU must notify the customs office of exit that the goods have been removed (IE590).
However, if STC is applied, the carrier does not have to submit an exit notification (step 3).
Watch a scenario on responsibilities in the export process
The film shows a hypothetical scenario of an export of goods from Sweden to the US by ship from the port of Gothenburg. Please note that this scenario is not legally binding. Each case will be assessed and investigated on a case-by-case basis.
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