When is an export declaration needed?
An export declaration is needed whenever goods leave the EU customs territory, whatever the transport mode. Typical cases from Finland:
- Exports to non-EU countries, such as the USA, China, India or Turkey
- Exports to the United Kingdom, Norway and Switzerland, which are outside the EU customs union although they are close trading partners
- Returning goods to a non-EU supplier, for example faulty items or samples
- Re-exporting non-EU goods
No export declaration is needed for goods going to another EU country. Åland is part of the EU customs territory but outside the EU VAT area, so shipments between mainland Finland and Åland have their own declaration requirement; ask us if this applies to you.
What do we need from you?
| Information | Why it is needed |
|---|---|
| Commercial invoice | Seller, buyer, goods description, value and currency. A pro forma invoice for goods sent free of charge. |
| Commodity code (HS / CN) | Decides which rules apply, such as licences or sanctions. We can check or suggest the code. |
| EORI number | Every exporter needs one. See customs clearance in Finland for how to get it. |
| Incoterm | Shows who pays freight to which point and affects the statistical value. See our Incoterms 2020 guide. |
| Value | The value of the goods at the EU border. |
| Gross and net weights | Per commodity code, from the packing list. |
| Number and type of packages | From the packing list. |
| Transport details | Mode of transport, waybill or booking number, office of exit if known. |
| Origin information | Needed if the buyer wants a preferential origin document. |
| Licences | Export licence for dual-use or other controlled goods, if required. |
Why does the export confirmation matter for VAT?
A sale of goods transported outside the EU is zero-rated for Finnish VAT, but only if you can prove that the goods actually left the EU. The proof is the export confirmation: once the goods pass the office of exit, Customs confirms the export electronically against the MRN of the declaration. We follow up that the export is confirmed and forward the confirmation to you. Keep it with the sales invoice in your accounts. If the goods leave without a declaration, or the export is never confirmed, you may have to charge Finnish VAT on the sale.
Dual-use goods and sanctions: what is checked?
Before filing, we check the goods and the parties against the rules that apply to exports:
- Dual-use goods: items that can have both civilian and military use, such as certain electronics, sensors, lasers, software and chemicals, may need an export licence under the EU dual-use regulation. In Finland licences are granted by the Ministry for Foreign Affairs. Check the classification with the manufacturer early, because licence processing takes time.
- Sanctions: EU sanctions restrict exports of certain goods to certain countries, end users and entities. We check the destination, the consignee and the end user where known.
- “No re-export to Russia” clause: for certain goods, such as items on the EU’s common high priority list, aircraft parts and firearms, EU rules require the sales contract with a buyer outside the EU to prohibit re-export to Russia. A similar rule applies to Belarus. The exporter is responsible for the contract clause, so add it to your terms of sale where it is required.
We do not arrange shipments to, from or through Russia or Belarus, and we decline shipments where the end use or end user is unclear.
Which origin documents can your customer ask for?
| Document | Used for | Who issues it |
|---|---|---|
| EUR.1 movement certificate | Preferential duty under EU trade agreements that still use it | Endorsed by Finnish Customs |
| A.TR movement certificate | Industrial goods to Turkey (customs union, proves free circulation rather than origin) | Endorsed by Finnish Customs |
| Statement on origin | Preferential duty under newer agreements, made by the exporter on the invoice or another commercial document | The exporter |
| REX registration | Under several agreements, such as those with the UK, Canada and Japan, a statement on origin for consignments over EUR 6,000 must show the exporter’s REX number | Registration through Finnish Customs |
| General (non-preferential) certificate of origin | Required by some buyers, banks or destination countries; gives no duty reduction | The Chamber of Commerce |
Preferential origin only applies if the goods meet the origin rules of the agreement, and the exporter must be able to prove it. If you are unsure whether your product qualifies, see foreign trade consulting.
Temporary exports, returned goods and re-exports
- Temporary export: goods sent abroad for an exhibition, as professional equipment or as samples, and brought back unchanged, can be declared for temporary export or travel on an ATA carnet issued by the Chamber of Commerce. Requirements differ by country, so ask us before you send.
- Goods sent for repair: declare the export as outward processing or with the right information, so that only the repair cost is taxed when the goods return.
- Returned goods: EU goods that come back to Finland unchanged, for example rejected deliveries, can normally be re-imported free of duty within three years. Keep the original export declaration and its confirmation, because they are needed to claim the relief.
- Re-exports from a customs warehouse: non-EU goods stored in a customs warehouse can be re-exported without paying Finnish duty or import VAT.
Official rules: Finnish Customs, export.
How export clearance works
- Send the commercial invoice, packing list, EORI number, Incoterm and transport details.
- We check the commodity code, licence requirements and sanctions.
- We file the export declaration and send the MRN to you or your carrier.
- The goods are presented at the office of exit: Helsinki Airport, a port or a land border.
- Once the goods have left the EU, we forward the export confirmation for your VAT records.
Updated 14 October 2026 · Reviewed by Artem Tchervonni, Managing Director