Tullverket

Exit summary declaration

When exporting goods from the EU without declaring them for export or re-export, you are required to submit a pre-departure declaration in the form of an exit summary declaration.

If you have declared the goods for export in an export declaration or a declaration for re-export, you are not required to submit a separate exit summary declaration. Any information that is required in the exit summary declaration can also provided in the export declaration or the re-export declaration.

Thus, you are not required to submit an exit summary declaration when trading with Norway, Switzerland, Liechtenstein, Andorra and Northern Ireland.

The carrier is responsible for submitting the exit summary declaration. You may hire an agent to help you; however, you must draw a power of attorney between your company and the agent.

Submitting a pre-departure declaration at the customs office of exit

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.

Transitional solution for exit summary declarations (EXS)

A system-to-system (S2S) solution is being developed for cases where an exit summary declaration is required. An exit summary declaration must be submitted either to lodge a pre-departure declaration where there is no requirement to submit a customs declaration or a re-export declaration, or to supplement an already lodged export declaration that lacks security and safety data.

The system-to-system solution will be introduced at the end of 2026.

From 6 October 2025 until the new system-to-system solution is introduced, please follow these steps if you intend to export your goods via a Swedish customs office:

  • Complete The Single Administrative Document form (SAD), which must be attached to the email.
  • Follow the declaration guide for the exit summary declaration to see what information must be provided.
  • Please e-mail your form to: reservrutin.utforsel@tullverket.se. Enter ‘EXS Transitional Solution’ in the subject line of the email. If you do not receive a reply within 60 minutes, the consignment is cleared. In the event of a customs control, you must be able to present the e-mail you sent together with a printout of the completed Single Administrative Document (SAD).
  • If you have any questions about SUD, please write to us here:
    Trade and customs rules

If you intend to export goods via an export customs office other than in Sweden, please proceed as follows:

  • Submit your exit summary declaration to the export customs office where the goods are to be declared and exported.

Re-export notification

A system-to-system solution is being developed for re-export notifications, for example for goods that are in temporary storage and must be notified for re-export. The system-to-system solution will be introduced at the end of 2026.

Examples of when to submit an exit summary declaration

Examples of when exit summary declarations should be submitted include:

  • When discharging a temporary storage procedure.
    • For goods to be removed from the customs territory of the Union when the goods have been stored for more than 14 days.
    • In the event of transhipment where the destination and consignee of the goods change, regardless of the duration of storage.
  • When goods are transported between two EU Member states via one or several third countries (for example, goods transported from Slovenia to Greece via Serbia and Albania, or goods transported from Sweden to Northern Ireland via the United Kingdom), in the absence of a safety and security agreement with those countries.
  • When goods transported by sea or air to a port or airport outside the customs territory of the Union are unloaded from the vehicle in order to be re-loaded.
  • When empty vehicles (for example containers or trailers) are transported by an undertaking to an area outside the customs territory of the Union in accordance with a transport agreement, if these vehicles are owned by a different undertaking.

Deadlines for pre-departure declarations

The deadlines for your pre-departure declaration vary depending on how your goods are transported; they are the same as when the declaration is submitted together with an export declaration and are calculated from the time you submit the exit summary declaration.

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