Customs declaration of exports via entry in the declarant’s records (ALE)

You can request to submit your customs declaration by entering the information in the declarant’s records.

Under certain conditions, you may send goods directly from the location of your operations, or any other site indicated or approved by Swedish Customs. Declare the goods by registering the customs declaration in your records. You must then present the goods to Swedish Customs to move them to free circulation. Submit a customs declaration to Swedish Customs at a later stage, using a supplementary declaration.

This declaration may only be used in cases of direct export, that is, when the goods leave the EU directly from a Swedish exit customs office.

Direct and indirect export.

Entry in the declarant’s records can also be used for other customs procedures than export.

Customs declaration via an entry in the accounts of the declarant when importing.

Authorisation is required

You need authorisation from Swedish Customs to submit a customs declaration via an entry in the declarant’s records.

Find out more and request an authorisation to declare via an entry in the declarant’s records.

Entry in records

Enter the declaration in the ERP system of the declarant. The registration should contain all the information that corresponds to a standard customs declaration or a simplified declaration must be completed before Swedish Customs can release the goods and allow them to leave the place of loading.

It must be possible to identify events or status changes in conjunction with the registration. It should be possible to trace supporting documents from the registration using a unique reference number.

It should not be possible to change the entries and they must be archived in their original state for 5 years, including the current year. The registration in the accounts should be demonstrated and submitted to Swedish Customs upon request. The traceability mentioned above should apply throughout the archiving period.

Notifying Swedish Customs

Consignments should normally be reported to Swedish Customs before being released. This is done by submitting an electronic notification (ALE). Once you have received an approval from Swedish Customs via the response message (ZEL), the goods have been released for export and may leave the loading site.

Removal of the goods

The goods should then be presented for removal at the Swedish exit customs office from which the goods are leaving the customs area of the EU. This is done by entering the MRN number of the declaration to the exit customs office (do not use the Export Accompanying Document). The MRN number may, for example, be presented on a commercial or administrative document.

In cases where Swedish Customs has granted an exemption from reporting the goods in an ALE message prior to release, there will not be any MRN number. The goods are then declared at the exit customs office by presenting a commercial or administrative document.

The following information regarding the authorisation should be stated clearly in the document:

• Fescription of goods;
• Labelling, number and type of packages;
• Country of destination;
• Authorisation type “EUEIR” and competent customs authority “SE009251”;
• A unique reference number that is traceable to the entry in the declarant’s records.

Proof of clearance for exports

You can generate your own proof of clearance for exports by entering the place of loading code for a port or an airport in the ALE message. When you send an ALE message with a place of loading code, a message containing proof of clearance for exports is generated automatically. This means that the information about the declared goods is sent electronically to a consignee, such as a shipping port.

Electronic proof of clearance for export.

Supplementary customs declaration

A supplementary declaration should be submitted within 11 days of registering the entry in the declarant’s records. It should be submitted using message type UFF.

The supplementary declaration can be general, periodic or recapitulative.
Periodic and recapitulative declarations are lodged per exporter, country of destination and mode of transportation.

When using a periodic declaration, all entries in the declarant’s records during a calendar month should be accompanied by a supplementary declaration comprising all consignments. The periodic declaration should be submitted before the 13:th day of the subsequent month. The date determining the rate of customs duty/release date should occur within the month of the declaration. For example, if the declaration for January is submitted on 13 February, you should enter 31 January as the date for determining the rate of customs duty.

Guides for electronic notifications and customs declarations

Swedish Customs has developed guides for declarations to help you enter each notification type. Here you will find guides for completing a declaration via entry in the declarant’s records using the ALE message, and how to complete a supplementary customs declaration using the UFF message.

Declaration guide for completing an ALE message to declare via entry in records.

Declaration guide for completing a supplementary customs declaration with UFF.