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

The authorisation means that you will register declaration information that is equivalent to a simplified declaration in your records.

Authorisation code: EIR

When you have entered the information in your records, you should send a notification to Swedish Customs in order to have your goods released for export or re-export. You must then submit a supplementary declaration to Swedish Customs. This must be submitted by the deadline specified in the EIR authorisation.

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

Authorisation to declare via an entry in the accounts of the declarant when importing (in Swedish)

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 may only be used in cases of direct export, that is, when the goods leave the EU directly from a Swedish customs office of exit. There should also be no requirement to provide security and safety information in the declaration. In practice, the declaration can therefore only be used for exports or re-exports to Norway and, in certain special cases, to other countries within the security and safety zone.

How to apply

Apply for authorisation in the EU’s common authorisation system Customs Decision System, CDS. This is also where you will receive your decision and any other messages from Swedish Customs with regard to your application. Therefore, it is important that you have a registered email address in CDS to receive notification via email when there is a new message to read in the system.

To access the Customs Decision System, you need authorisation to use the online services on tullverket.se. If your company currently does not have access to the online service, please apply immediately, in order to gain access in time to apply for authorisation.

You can find guides for the Customs Decisions System here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain fields, etc.

Request access to Swedish Customs’ online services

The Customs Decisions System, help texts and logging into the system (in Swedish).Personal information when submitting an application

Amending 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.

Request access to Swedish Customs’ online services

The Customs Decisions System, help texts and logging into system (in Swedish)

Modifying an authorisation in CDS (in Swedish)

What happens once you are authorised?

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.

Application of the authorisation

Entry in the declarant's records

The entry is made in the declarants’ records. The registration must contain information corresponding to at least a simplified declaration. When declaring goods by entering them in your records, you must present the goods to Swedish Customs to have them released for export or re-export and remove them from the place of loading.

A notification must be made for each entry in the records. Each entry must be followed by a notification and they must be made in immediate succession. This means that a notification only may refer back to one entry.

When is the supplementary declaration due?

The supplementary declaration can be of general or recapitulative nature.

A general declaration means that a registration is followed by a supplementary declaration, which you must submit no later than 10 working days after the goods have been released.

When using a recapitulative declaration, all entries in the declarant’s records during a day or calendar month should be accompanied by a supplementary declaration comprising all consignments. You must submit a daily supplementary declaration no later than 10 working days after the goods have been released. If, instead, you submit a monthly supplementary declaration, you must submit it no later than 10 working days after the end of the calendar month.

Entry in the declarant's records (EIDR for export) (in Swedish)