Tullverket

Questions and answers about export

Here are som answers to frequently asked questions about exporting goods.

General

This page provides help with interpreting error messages and support for reporting in the export system:

The following alternatives are available:

  • In the case of bulk, the export declaration is submitted after loading onto a ship, and the IE507 is also sent after loading onto a ship. This means that it is possible to enter the correct weight and value in the export declaration, which means that no changes need to be made afterwards. This applies to all types of bulk goods, including EMCS. Keep in mind that an action may be required when the bulk goods are loaded on the ship, such as a document check, before the case can be released.

    Approved location for export (IE515 Export declaration) and approved location of exit (IE507 Arrival at exit) cover the quayside including the vessel. The location code is specified in data element 16 15 for both IE515 and IE507.

  • An Export declaration (IE515) is sent before loading onto the vessel, and then Arrival at exit (IE507) before loading onto the vessel. A request to amend weight and value is sent after the exit of the bulk goods from the EU has taken place. Alternatively, a simplified declaration is used and the correct mass and value are entered in the supplementary declaration.

Many matters are cleared automatically and therefore do not require manual handling. If the matter is cleared automatically, step 2 is authorised regardless of the time of day.

However, if the matter falls out for control and manual handling by a customs officer is required, the opening hours of the customs office of exit determine when step 2 is approved.

You can find the opening hours of the customs offices of exit in the EU Commission's list of customs offices.

To leave the place of export, the declarant of the Export declaration (IE515) must have received the ‘Release for export’ message (IE529).

To leave the place of exit (e.g. airport and harbour), the declarant of the ‘Arrival at exit’ (IE507) must have received the ‘Exit release notification’ (IE525).

No, STC cannot be used for re-export, excise goods or goods transported by road. Instead, step 2 should be submitted to the customs office of exit in Sweden or another Member State, followed by IE509 once the goods have left the EU.

For AES, the response messages are found in the current version of DDNXA, AES, Appendix A, and these are the responses/statuses in cases where the messages are sent to the information provider.

The cooperation specification defines what messages are included in AES.

These documents can be found on the SCTS-AES page.

Yes, by logging in to the online service you can ask about the status of the export MRN. It shows whether the status is released for export, released for export or that the export is completed (exported status).

Information on the declared customs office of exit and whether the Single Transport Contract (code 30500) has been applied will also appear.

You can also follow-up your MRN here:

An approved location for export is a location at which goods can be presented for export. The person who draws up export declarations (message IE515) needs to apply for a location code for each address. This code is entered in the export declaration (location of the goods). Previously allocated three-digit location codes can still be used in AES.

The application for a four-digit location code for AES declarations can be made via our online service:

An approved location for exit is a location from which you can declare your goods for exit. Only the operator of a port, railway, postal or air terminal can apply for this location. Several different operators can then use this location code in the location of goods field to submit Arrival at exit (message IE507).

For more information on approved places of exit and how to apply, see:

Yes, this will also be available in the new export system in the new online service ‘Statistik’ (Statistics).

You have 90 days to finalise the exit process with IE507 and IE590 after the goods have been released for export (IE529).

If the exit process is not finalised within 90 days, an enquiry procedure is created where a message is sent to the declarant of the export declaration. Alternative proof of export is requested. If no alternative proof has been submitted or if the proof submitted is not accepted, Swedish Customs may annul the export declaration.

The Norway flow

Information about AES is published and updated continuously on our website.

When exporting to Norway, there are three ways in which you can submit your Arrival at exit (IE507):

  • Digitally
    Submit your Arrival at exit (message IE507) via the online service or via a system-to-system (S2S) solution prior to your arrival at the custom office of exit. Remember that you still need to visit the customs office at the border to register your import into Norway. Once the goods have left the EU, you should also submit an Exit notification (IE590) via the online service or a S2S solution.
  • Over the counter
    To present your goods at the customs office, you or your carrier/driver should present the MRN of the export declaration. Thus, you need to make sure that the person transporting the goods across the border has access to the MRN of the export declaration as a bar code.

    If you present your goods (IE507) over the counter, you do not need to submit the Exit notification (IE590) via the online service or an S2S solution once the goods have left the EU. Instead, it is handled when you lodge a declaration with a customs official.
  • Digital border crossing
    When exiting via Svinesund and Örje, it is possible to use digital border crossing to exit Sweden and enter Norway. This means that in most cases the driver can pass the customs offices without stopping. Apply to Norwegian Customs for this option.

If you use move goods in transit into Norway, the transit procedure takes over (no presentation notification or exit notification required).

It is possible to use an export accompanying document (EAD), but the most important thing for the practical functioning of the flow at the Norwegian border is that there is a readable bar code if the carrier chooses to leave step 2, Declaration of goods to the customs office of exit, over the counter. The readable bar code can be displayed on any document, mobile phone or tablet.

Transition period

The transitional export rules expired on 15 December 2025 and the data filing requirements for the following data elements have been modified:

  • 11 10 000 000 – Additional procedure
  • 12 01 000 000 – Previous document
  • 12 02 000 000 – Additional information
  • 12 03 000 000 – Supporting documents
  • 12 04 000 000 – Additional reference
  • 12 05 000 000 – Transport document
  • 13 03 000 000 – Consignee
  • 16 15 000 000 – Location of goods
  • 18 01 000 000 – Net mass
  • 18 04 000 000 – Gross mass
  • 19 05 000,000 – Departure transport means
  • 19 08 000 000 – Active border transport means
  • 99 05 000 000 – Nature of transaction
  • 99 06 000 000 – Statistical value

Additional security information (EXS):

  • 16 12 000 000 – Country of routing of the consignment

The declaration guides provide information on applicable rules from 15 December 2025. A declaration guide covering the expired transitional rules is available.

Export declarations filed before 14 December 2025 will be processed in accordance with the rules that applied during the transition period.

Declaration

The exporter should know if a through-bill of lading is used and determines if STC should be used.

Data elements 19 05 and 19 08 are mandatory, which means that the registration number should be provided. Providing mode of transport and vehicle data in an export declaration is regulated in Annex B of the EU legislation. Transitional provisions apply to these data elements, which means that the information is optional to provide until 11 February, 2025.

If the information is known, it must always be stated with the registration number/equivalent. The data elements are up to 35 characters, consisting of both letters and numbers.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

This information/characters should always be provided in the data elements. If not, an error message will appear.

If the registration number of a lorry is unknown, enter what you know, e.g. ‘white lorry + name of carrier’.

If a vessel’s name is unavailable, you may enter ‘boat + name of shipping company’.

You will be able to adjust the information on the active means of transport in the message IE507.

They need to apply for their own new location code for an approved location for export (1000). They will receive a four digit location code to be used in AES. The previously assigned three-digit customs warehouse location code (now renamed as ‘location code’) can still be used in AES for re-export declarations (3171).

If EU goods and non-EU goods are mixed in a declaration, the location code for the customs warehouse must always be specified if procedure code 3171 is mixed with other procedure codes in data element 16 15 000 000 – Location of goods. This also requires that all goods are physically located at the same address.

Yes. Enter the following information:

  • If the country of destination (16 03 000 000) is the same, it should be entered at the declaration header level.
  • If there are multiple consignees (data element 13 03 000 000), the information should be provided at the goods item level and may not be the same for all goods items.

Check with your system provider if you want to include multiple consignees in an export declaration.

No, it is only possible to submit a general declaration (1:1 ratio). In other words, one supplementary declaration should be submitted for each submitted simplified declaration.

 

Yes, that is correct. It is the declarant (in your case, the company within the group) that must have the authorisation for the simplified declaration. A representative can then refer to the declarant's authorisation in the declaration. If the representative wants to use their own authorisation, they must act as an indirect representative and thus appear as the declarant in the declaration.

No, no code is entered; the message is sent automatically for all cases where the exit procedure has been completed. For those who have a system-to-system solution, the message is IE599. Anyone can access their export certificates via Swedish Customs' online services.

Data element 12 01 000 000 (previous document) is listed as mandatory in Annex B of the UCC delegated regulation, but "Previous document" is listed as "optional" in the technical specifications for the export system, which means that Swedish Customs does not require any information in this data element.

Relevant documents, such as EAD and possibly MRN numbers, must be provided, but if there is no previous document, nothing needs to be provided.

No. The declarant must be the authorisation holder, but a representative may be used to provide the information.

Yes. When all containers have arrived at the approved location (port terminal), the export declaration can be submitted with an MRN.

Every port/port terminal will determine how to handle their export logistics. There are no customs requirements not to allow units into a port area or terminal where an export declaration has not yet been lodged.

Yes, a change in mass can be made in the supplementary declaration when the entire export procedure has been discharged (when message IE599 Removal certificate has been sent).

No, the supplementary declaration must be submitted no later than 10 days from the date when the simplified declaration was submitted. This applies to both imports and exports.

One possibility is to apply for an approved place of export from the port terminal where you make a standard customs declaration for all trucks covered by the order. Once all trucks have arrived at the port terminal, then you will know the mass. This information is only filed once. Another option is to use a simplified declaration and then change the mass in the supplementary declaration. In cases where the net or gross mass stated in the supplementary declaration differs from that stated in the simplified declaration, you must have obtained a certificate of export (IE599) before you can submit the supplementary declaration.

No. A customs officer can request supporting documents at various stages. A link to the online service will be provided in the corresponding message.

It is not possible to send documents from your system to ours. Please use the online service.

Explanations of declaration types

There are several different types of export customs declarations (IE515). The table below shows the different types.

Types of export customs declarations

Declaration type IE515

Description

A

Standard customs declarations

D

Pre-lodged standard customs declaration

C

Simplified declaration for regular use

F

Pre-lodged simplified declaration (regular use)

Y

Supplementary declaration after a simplified declaration in accordance with C and F (1:1, periodical)

Other new messages in the new export system

In addition to the export declaration, the following messages are used in the new export system.

Messages in the new export system

AES

Comments

IE507 (Presentation of goods at customs office of exit)

To be sent by the operator at the place of exit or their representative. Can also be scanned at the clearance office at the customs office of exit at the Norwegian border or via Digitoll in Norway.

IE525 (Exit release notification)

Received by the sender of IE507.

IE590 (Exit notification)

To be sent by the carrier or their representative. Generated automatically when the bar code is scanned at the clearance office of the export customs office at the Norwegian border or via Digitoll in Norway.

IE599 (Exit certificate)

The export procedure is discharged when this message has been sent. This corresponds to the previous “export certificate”.

Explanations of error codes beginning with SE-N0 can be found in:

Explanations of error codes beginning with SE-N4 can be found in:

Locations

The location code decision is linked to the EORI number of the economic operator receiving the location code decision. The location code and the EORI number (of the holder of the location code decision) are specified in data element 16 15 000 000 ‘Location of goods’.

It is open to both exporters and agents to apply for an authorised place of export. The location code and the EORI number (of the holder of the location code decision) are specified in data element 16 15 000 000 ‘Location of goods’.

Yes, it is the same thing. In the future, it will be known as a location code. Future location codes will have 4 alphanumerical characters.

No, the export location code is indicated in step 1 (Export declaration). The exit location code is indicated in step 2 (Arrival at exit).

Yes, the location code and the EORI number (of the holder of the location code decision) are specified in data element 16 15 000 000 ‘Location of goods’.

There will be two types of locations. An approved place for export requested by the exporter, and an approved place of exit. The port/airport terminal applies for an approved place of exit.

The person who owns and operates the facility/terminal and handles the goods applies for an approved place of exit.

Declaration guide

The Swedish Tax Agency, excise goods, EMCS

Yes, it can still be amended when in the ‘Exported’ state. In other words, when the entire exit procedure has been discharged. Amendments requests can be submitted in Swedish Customs’ online service.

No, excise goods cannot be used in the simplified STC procedure, whether or not the excise duties have been suspended.

ECMS available in three ways, i.e., no restrictions will apply to EMCS goods or goods subject to repayment:

  • Digital notification
  • Over the counter
  • Digital border crossing (Norwegian border.

The customs office of export will always issue removal certificates for all types of goods. This assumes that the removal procedure has been correctly discharged.

Exit

The information on export is determined by where the export is to take place; in the case of direct export from Sweden to a non-member state, the customs office of exit is in Sweden. If the place of exit is in another Member State, the customs office of exit in that Member State must be stated in the export declaration. If there is a through freight agreement from Sweden to a non-member state, it is possible in both cases to apply the simplification with an STC by entering code 30500 in data element 12 02 in the export declaration. When applying an STC, the customs office of exit will always be in Sweden and only step 2 is submitted (not step 3).

Step 2 and 3 should be submitted in the same Member State. If the customs office of exit is in Sweden, step 2 and 3 should be submitted in Sweden. If the customs of exit is in a different Member State, step 2 and 3 should be submitted in that state.

Step 2 must be submitted to the customs office of exit that supervises the place where the goods are to leave the EU, and step 3 must be submitted to the same customs office of exit to which you submitted step 2. If STC (code 30500) has been applied, only step 2 is submitted to the Swedish customs office of exit that supervises the location where the transport company takes over the goods. The exporter/representative must communicate the export MRN information to the operator at the location for exit who must submit steps 2 and 3. To clarify for the operator at the exit location, the following addition to the export MRN could be transmitted:

For MRN for STC, step 2 (IE507) should be submitted in Sweden (no IE590 MRN STC).

For MRN without STC for direct export (the goods are exported from Sweden directly to a country outside the EU), step 2 (IE507) and step 3 (IE590) must be submitted in Sweden (MRN SE)

For MRN without STC for indirect export (transport of goods from Sweden to be exported to another Member State), step 2 (E507) and step 3 (IE590) must be submitted in another member state (MRN AM)

It is also possible to see the status of one or more cases via the Swedish Customs' online service ‘Fråga status’ (Status query).

Swedish Customs is developing new EDI messages, known as service messages, to facilitate the export process.

To receive information when the various steps in the export process have been completed, you will be able to subscribe to EDI messages, known as service messages, to receive information about when goods have been released for export (EXPI) and when goods have been released for exit (EXTI).

The declarant (the operator sending the notification) of IE507 must be indicated. If you are acting as an representative for a carrier, you as the representative are the declarant, not the carrier.

No, but if the goods have been released for export and the exit notification (IE590) has not been submitted within 90 days, an enquiry procedure is initiated.

Yes, an external operator can apply for an approved place for export (gets its own location code (location of goods code)) inside the port terminal. When the goods are at the terminal, the export declaration is submitted.

In order to send message IE507, an MRN number from the export declaration must be obtained. The MRN of the exporter is provided in IE507.

The IE507 must be sent when the goods are on site at the sea terminal, air terminal or road leg of the road transport.

An exit location code must be provided in IE507.

It is possible to apply for such a place code (approved place of exit) for air, sea and rail transport. It is the operator of the location that physically handles the goods at the place of exit who must apply for a location code for air, sea and rail transport.

In the case of road transport, there are designated places designated by Swedish Customs to be used.

Yes, the export declaration can be submitted after the goods have been loaded into the container, flatbed, etc. inside the terminal. An approved place for export must be available at the terminal.

Yes, if the goods have left the EU without submitting IE507/IE590, the declarant or his authorised representative may, on his own initiative, send message IE583 with supporting documents. A removal certificate can then be issued.

If none of this has been done, Swedish Customs will start an enquiry procedure (90 days after the discharge of the export declaration) and send message IE582 to the representative or the declarant (the person who filed the export declaration).

Yes, the declarant can be several different actors in the case of IE507, for example, a representative submitting the message on behalf of the carrier.

These messages must be submitted within 90 days of the release of the export declaration (IE529). Otherwise, Swedish Customs will open an enquiry. IE507 must be submitted before the goods are transported by ship or plane from a terminal. IE590 is submitted after the plane/ship has left the terminal.

Yes. The port or air terminal should apply for the approved place of removal and be assigned a specific place code as indicated in message IE507 (Arrival at exit). Apply here:

No. As a rule, Swedish Customs only communicates with the party that submitted the information.

To facilitate the export process for operators, it will be possible to subscribe to EDI messages, known as service messages. To receive information when the various steps in the export process have been completed, you will be able to subscribe to service messages, to receive information about when goods have been released for export (EXPI) and when goods have been released for exit (EXTI). This will be introduced in Q2 2026.

It is possible to see the status of more cases via the Swedish Customs' online service ‘Fråga status’ (Status query).

The operator at the location for exit can send the message already when the goods arrive and during the whole time the goods are stored at the terminal. It does not matter if several days pass before the ship departs.

Post-export carriers have 90 days after the release of the export declaration to file the IE590. An enquiry procedure may only begin after 90 days.

An STC (Single Transport Contract) is a transport agreement between the exporter and a transport company whereby the transport company assumes responsibility for transporting goods that have been released for export to a destination outside the EU.

An STC cannot be used for excise goods or after inward processing, re-export from a customs warehouse or temporary admission.

In an export declaration, enter code 30 500 in data element 12 02 – ‘Additional information’ to apply STC (Single Transport Contract). This could be an AWB or a B/L issued directly to a country outside the EU. No authorisation is required. Upon request from Swedish Customs, a Single Transport Contract addressed to a country outside the EU must be presented.

The carrier transports the goods or assumes responsibility for the transport of the goods out of the customs territory of the Union.

In the case of combined transport, such as a lorry on a ship, the freight carrier is the haulage company.

In the case of sea or air transport, the freight carrier is the party that issues the sea or air-way bill.

EXS information should be provided when exporting to Iceland, but not to Liechtenstein. EU countries, as well as Norway and Switzerland (including Liechtenstein), are part of the EU security zone. You also do not need to provide EXS information when trading with Andorra, which is regulated by a separate agreement.

Before your goods leave the EU, you must submit a pre-departure declaration to the customs office of exit in the EU country where the goods are leaving the EU.

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