Authorisation to declare exports via entry in the declarant’s records

This authorisation means that you are not required to submit a customs declaration to Swedish Customs to release your goods. Instead, you declare by registering the declaration information in the accounts of the declarant.

Authorisation code: EUEIR

When entering this information in the records, you must report their departure to Swedish Customs to release them into free circulation. Then, submit a customs declaration to Swedish Customs at a later stage, using a supplementary declaration.

If you fail to submit a supplementary declaration in time, you may have to pay a penalty.

Penalties.

Authorisations to declare customs via entry in the declarant’s records may apply to other customs procedures than exports.

Authorisation to declare via an entry in the accounts of the declarant when importing.

Who is eligible to be authorised?

The applicant must meet the following criteria to allow Swedish Customs to grant authorisation to register in the accounts of the declarant:

• The company should have an EORI number;
  Request an EORI number
• The company should be incorporated in the EU;
• It should be possible to register the declaration information directly in the declarant’s ERP;
• The company must meet the competence criterion in article 39 d of the Union Customs Code;
  The competence criterion.
• The company must meet the compliance criterion in article 39 (a) of the Union Customs Code;
  The compliance criterion.
• The company must meet the accounting and logistics system criterion in article 39 b of the Union Customs Code.
  The accounting criterion.

Swedish Customs deem that companies with status as authorised economic actors (AEO) already meet the compliance, ERP and competence criteria. No further assessment of the requirements will be necessary. However, any procedures in place for the AEO authorisation must be supplemented with procedures for registration in the accounts of the declarant. For example, you need procedures to ensure that supplementary declarations are submitted in time.

Find out more about AEO (Approved Economic Actors).

Limitations

The authorisation can only be used for directly exported and re-exported consignments to Norway, as well as other countries within the Security and Safety Zone, in specific cases.

Modifying your authorisation

If you need to modify the information in an authorisation for entry in the declarant’s records, please use Swedish Customs’ Decision System (CDS). To access CDS, you need authorisation to use Swedish Customs online services.

There are tutorials here on tullverket.se. Please make sure to use the tutorials when completing your application. They contain valuable concrete information, such as the codes you need for certain fields.

Accessing Swedish Customs’ online services

The Customs Decisions System, help texts and signing in to the CDS system.

Modifying an authorisation in CDS

What happens once you have received your authorisation?

Any terms that apply to your company are provided in the authorisation.

It is important to read and understand the terms and conditions that apply across all types of authorisations.

Read more about terms and conditions that apply across all types of authorisations.

Using your authorisation

Entry in records

This is done in the ERP system of the declarant. The registration should contain certain information and must be completed before Swedish Customs can release the goods from the place of loading.

Submitting a declaration via entry in the declarant’s records.

When is the supplementary declaration due?

Supplementary declarations are due within 11 days after registration in the accounts of the declarant.

Supplementary declarations.

Exemption from reporting duty

Holders of an AEO - Customs Simplifications authorisation may under some circumstances be exempt from reporting goods to Swedish customs to have them released. Swedish Customs will grant this exemption in conjunction with the application to declare via entry in the declarant's records.

Applicable provisions

• UCC Customs Code (Regulation (EU) 952/2013 of the European Parliament and European Council) Articles 23, 39 a), b) and d), 44, 167 and 182
• The Union Customs Code (Regulation (EU) 2015/2446 of the European Parliament and European Council), Article 150
• The UCC Implementing Regulation (Commission Implementing Regulation (EU) 2015/2447) Articles 24-25, 27, 233-236
• Annex 9 of the UCC Transitional Regulation (Commission Delegated Regulation (EU) 2016/341 as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational)
• The Swedish Customs Ordinance (TFS 2016:2) Chapter 7, Sections 3–5, Annex B, Annex C