Export followed by transit
Export followed by transit describes the integration between the AES export system and the NCTS transit system. When an export case is started in AES and followed by a transit movement, it is normally automatically released for exit.
The term export followed by transit is used to describe the communication between the systems: when you enter an MRN number for export in the transit declaration, AES checks whether the number is valid and responds to NCTS, and then it is linked to the transit. NCTS then notifies AES when the goods have been taken out of the EU, and AES forwards the information to the exporter.
It is important to remember that a transit can contain several export declarations, but an export declaration can only be linked to one transit.
Export MRN in the transit declaration
The MRN number for export must be entered in data element 12 01 000 000 – ‘Previous document’ with document code N830. If several export declarations are included in the same transit, there is a limit of 999 MRN numbers per transit, and each MRN number may be declared once per house consignment.
Declaration guide for transit, NCTS
For export declarations that have been initiated in another EU country but where the transit procedure begins in Sweden, the MRN number must always be stated. Norwegian export declarations should not be filed using document code N830.
Union goods subject to excise duty
When creating a transit movement of Union excise goods, and these goods are also to be exported out of the EU, you must use external transit (T1) in accordance with the EU Excise Goods Directive. This applies because the goods are moved under a suspension procedure.
If the goods are not to be exported (i.e. they are to remain within the EU), you can choose to transit them using either a T2 or T1 transit procedure.
Discrepancies and enquiry procedure
If the customs office of destination discovers discrepancies, a control result is sent to the customs office of departure. If the discrepancy is specified at the main level (MC) and it is not clear which goods item is affected, a search procedure is initiated for all export declarations in the transit.
If the discrepancy is specified at the house consignment level and other goods items do not have discrepancies, compliant/non-compliant status is reported per export declaration. The declarant or representative must submit a reply (IE583) and alternative evidence proving that the goods have left the Union.
Location codes
Location codes are used to indicate where the goods are located at the start of the transit procedure.
In the case of re-export, the location may be a customs warehouse, temporary storage facility or other authorised location.
As an authorised consignor, you need to apply to have these location codes added to your authorisation.
In the case of inward processing, a T1 transit procedure is used, and you must indicate the location code that corresponds to the actual location of the goods.
For Union goods to be exported, location codes for authorised export locations or exit locations are used, such as ports, airports and railway terminals.
Approved places for export (in Swedish)
Approved place of exit (in Swedish)
Fall-back procedure
If a transit movement does not receive a response from AES because AES is down, the movement cannot be started. Use the fall-back procedure in these cases.
Fall-back procedure – Initiate a transit movement using the normal procedure (in Swedish)
Fall-back procedure – Initiate a transit movement using the the simplified procedure (in Swedish)