Tullverket

Direct or indirect export

Your export is either direct or indirect, depending on where your goods exit the EU and where you declare your export.

Direct export

A direct export is when you declare your goods for exportation in the country from which the goods exit the EU. The export customs office and the exit customs office are thus located in the same country.

The following cases are also considered to be direct export:

  • When the export is initiated in Sweden and the goods are transited to a city in a third country;
  • When using a single transport agreement (a through-bill of lading) and your goods are transported to another city in an EU Member State from which the goods will finally leave the EU. The final stage of the transportation may not be by road.

Indirect export

An indirect export is when you declare your goods for exportation in a different country than that from which the goods exit the EU. The customs office of export and the customs office of exit are thus located in different countries.

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