Procedure for retrospective standard customs declarations for export
A customs declaration should be submitted to Swedish Customs when goods are being exported to countries outside the EU. If goods have left the EU customs territory without such a declaration, a retrospective declaration (a type of supplementary declaration, code "R") must be submitted to Swedish Customs.
The image below describes how to file a retrospective standard customs declaration for export. The information is exchanged in separate messages. Under the image, you can read descriptions of what happens in each step.
1. A retrospective standard customs declaration is created
The declarant completes a standard customs declaration submitted retrospectively (type of supplementary declaration, code “R”) and sends the customs declaration digitally to Swedish Customs in message IE515. The customs declaration will then contain a Local Reference Number (LRN).
A declarant may also engage an representative who will handle their communications with Swedish Customs. The representative acts on behalf of the declarant.
2. Receiving the standard customs declaration submitted retrospectively and assigning an MRN
The customs office of export receives the standard customs declaration and verifies that the information is correctly entered.
A case is created at the customs office of export, and the customs declaration is assigned an MRN.
The customs office of export sends the MRN to the declarant in message IE528. The customs declaration is now ‘Approved’.
3. A request for supporting documents is sent
The export customs office sends an export control decision notification (IE560) to the declarant requesting supporting documents for the case to verify the information in the declaration and to confirm that the goods have been exported.
4. Supplementary documents are sent
The declarant must submit supporting documents for the case. Supporting documents must be submitted via Swedish Customs’ online service. A link for submitting supporting documents for the case is included in message IE560, which has been sent out by the customs office of export.
5. Decision to release the goods for export
The customs office of export will verify the correctness of the information in the retrospective customs declaration and decide whether the goods may be released. The decision to release the goods for export is sent from the customs office of export to the declarant in message IE529.
6. Sending an exit certificate
The customs office of export issues an exit certificate and sends it to the declarant in message IE599.