Tullverket

Questions and answers on export followed by transit

We answer the most frequently asked questions about export followed by transit.

No, IE507 and IE590 should not be sent. An enquiry procedure within the AES will start 90 days after the export declaration is released. A message will be sent to the declarant explaining why the exit procedure has not been finalised. The declarant may then reply that a fallback procedure has been applied for NCTS.

We register our export in Sweden and transport our goods to a hub in another Member State, for example, Germany. In Germany, goods from all over the EU are collected and a transit movement out of the EU is initiated. 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 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 Exit notification (IE590) are not required for goods. A transit movement is initiated in Germany. The MRNs for the export declarations should be provided in the German transit declaration.

The export system (AES) will receive information from the New Computerised Transit System (NCTS) while the goods are in transit. The final discharge of the transit procedure is sent to AES and the export procedure is also discharged, provided that no significant discrepancies have been notified by NCTS.

T1 transit

Export declarations are confirmed immediately when the T1 transit is released.

T2 or T2F transit

Export declarations are confirmed when the customs office of destination sends the control result ‘no discrepancies’ (Compliant).

T-transit

HC items consisting of T1 goods only are confirmed on exit immediately when the transit is released.
HC consignments consisting of T2 and T2F goods only are confirmed when the customs office of destination sends the control result ‘no discrepancies’ (Compliant).

If there are T1, T2 and T2F goods under one HC item at the HCI level, they are all confirmed on exit directly when the transit is released, i.e. based on the T1 procedure. (However, this is not possible if there is an export MRN at HC level).

When you are authorised for entry in the declarant's records, you can enter code NCLE (Reference/date of entry in the declarant's records) and a reference to your records in box 12 01 (Previous documents). This is valid until 1 October 2025.