Exceptions to the general rules

There are some exceptions to the general rules for entry and exit summary declarations, meaning that in a few specific cases you do not need to submit a summary declaration.

Entry and exit summary declarations

There is an option to send separate exit summary declarations from 1 July 2009, but neither this declaration, nor the entry summary declaration will be mandatory until 1 January 2011.

Despite the transitional arrangements for electronic submission of summary declarations, we will carry out risk analysis on these goods. The risk analysis will be based on the documents presented to us when the goods enter or leave the EU.

Accredited operators with facilitations for direct export

Are you an accredited operator in accordance with either AEO or the previous Swedish accreditation scheme, and do you have permission to use a facilitation where you do not need to notify Customs before each removal of goods? If so, you can continue to use this facilitation for direct export. This exception applies until 31 December 2010. Direct export means that the goods are declared for export in Sweden and leave the EU via a customs office of exit also situated in Sweden.

Remember that to use this facilitation, you must have a valid accreditation/AEO certificate as well as a decision from Customs that you may use the facilitation.

Trading with Norway and Switzerland

Norway and Switzerland are included in the EU customs security area. This means that you do not need to provide pre-departure information in the export declaration when you export goods to Norway or Switzerland.

It also means that you will not need to submit entry summary declarations or separate exit summary declarations from 1 January 2011 when trading with these countries.

Entry and exit summary declarations, start page