AES - Process to submit a declaration retrospectively

When exporting goods to destinations outside the EU customs territory, it is essential to submit a customs declaration to the Swedish Customs (Tullverket).

In cases where goods have already left the EU customs territory without a prior declaration, an additional declaration—specifically, declaration type “R”—must be filed with Swedish Customs. To do this, select declaration type R in the header section. 

Declaration procedures specify the following requirements for additional declaration type R:

• 11 02 000 000 – Indicate the type of additional declaration by entering code R.
• 12 01 000 000 – If the goods were previously listed in an export declaration and intended for re-importation, information must be provided in the following data sub-elements:
• 12 01 001 00 – Reference number: enter either the MRN or the CARNET number.
• 12 01 002 00 – Type: enter code N830 for an export declaration or code N955 for a carnet.
• 15 08 000 000 – Date and time of goods arrival: specify the date and time when the goods left the EU customs territory.
• 16 15 000 000 – Storage location of goods: state the location where the goods should have been presented for export or re-export to customs and made available for customs inspection.
• 17 01 000 000 – Exit customs office: indicate, using the appropriate code, the customs office through which the goods exited the EU customs territory.

These requirements ensure proper completion of the additional declaration, enabling compliance with customs procedures for goods that have left the EU without an initial export declaration.