The term “export” means sending goods to a country outside the EU. This may be in connection with the sale of goods, but other shipments can also be considered export. No general permit is required to begin exporting. However, permits are required for the export of certain goods, such as agricultural products, cultural objects and endangered species of animals and plants.
Before exporting goods, you must submit an export declaration to Customs. You may submit the declaration yourself, or use an authorised representative. All export declarations must be submitted electronically.
In the export declaration, you must enter a commodity code for your goods, selected from the common nomenclature used in the EU. Determining the proper commodity code for your goods in accordance with the customs tariff, Taric, is called classification.
Before you export, it is also important to check whether the importing country has any regulations that apply to you as an exporter. For more information, contact Business Sweden – the Swedish Trade & Invest Council.
The EU has signed a number of free trade agreements with various countries. If you include a certificate of origin with your export, your goods may be imported duty-free or with a tariff reduction in the importing country.
The VAT territory of the EU
Certain regions within the EU are part of the customs territory but not of the VAT territory of the EU. When you send goods to these regions you still have to submit an export declaration to Customs, presenting details of the goods removed from the VAT territory.
For example, this is the case for the Åland Islands and the Canary Islands, but also for some other regions belonging to France, Germany, Greece, Italy, Spain and the United Kingdom