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Export declaration

An export declaration must be made when goods are sent to a destination outside of the EU area and these criteria are met:

  • The recipient is located outside of the EU

  • The item is commercial (e.g. not a gift)

  • The value of the item's content exceeds EUR 1,000

Export of postal parcel

The value of the item is less than EUR 1,000

Items worth less than EUR 1,000 addressed to a destination outside the European Union and to special areas outside the Excise Duty and Value-Added Taxation Area of the Union:

  • Attach the customs declaration CN 23 and commercial invoice in top of the item. See the country-specific required number of copies of the documents from the country information. Country specific information

  • The Finnish Customs and tax authorities approve the marking ‘Item is on its way to the destination country' visible in Posti's tracking system as an exit confirmation.

Exceptions: You must make an electronic export declaration of postal parcel of little value in the following cases:

  • The item is sent in for a special procedure, for instance maintenance or further processing. If no export declaration is made, the Finnish Customs will collect the customs fee once the item is delivered back to Finland.

  • Goods under export bans or restrictions.

  • Feoga (agricultural subsidy) exports.

Please refer to the Finnish Customs website for more information.

The value of the item exceeds EUR 1,000

The export declaration is made for items worth over EUR 1,000 addressed to a destination outside the European Union and to special areas outside of the Excise Duty and Value-Added Taxation Area of the Union:

  • Attach the customs declaration CN 23 and commercial invoice on top of the item. See the country-specific required number of copies of the documents from the Country specific information.

  • Do the electronic export declaration online at the Customs Clearance Service or if you are a message declarant, via message exchange. Before handing over the parcel to Posti, print out the decision on release and attach it to the parcel so that the barcode is visible. When the goods have left the EU, customs will issue a decision on release with certification of exit electronically. For more information, visit the Customs website. You can also buy export declaration service from Posti or another player.

  • If the export declaration has not been made, the shipment may be delayed or it may cause costs for the recipient in the destination country.

Letters with documents or goods

Letters containing goods to destinations outside the European Union:

  • The small customs declaration with a bar code (CN 22) is used when sending items containing goods to destinations outside the EU and special areas outside the Excise Duty and Value-Added Taxation Area of the Union.

  • Remember to inform the content of the letter digitally on Registration of a international letter -page.

  • If the value of the item exceeds EUR 300, the required number of large customs declarations (CN 23) filled in a language understood in the destination country should also be included with the item. Please consult the country-specific requirements for additional information.

When sending a letter containing goods to an EU Member State, no separate customs declaration is needed.

Posti’s international parcel services and their export declarations

Export and export declaration as an EMS express service:

The EMS express service (Express Mail Service) is a cost-effective, scheduled transport service to all addresses in more than 180 countries. The items are handed over against a signed receipt to a person present at the address. Export declaration is not included in the service price. If export declaration is needed, submit the item's electronic export declaration on the Finnish Customs' website. You can also buy this service from Posti or another player.

Export and export declaration as a Priority parcel:

A Priority parcel is transported with fast connections from Finland to the destination country. Items are primarily delivered to the recipients, but in some countries items are delivered to a postal outlet for the recipient to pick up. Export declaration is not included in the service price. If export declaration is needed, submit the item's electronic export declaration on the Finnish Customs' website. You can also buy this service from Posti or another player.

Export and export declaration with the Express Business Day service:

Express Business Day Parcel is a cross-border, scheduled parcel delivery that is suitable for all companies and covers all parts of Europe. The price of Express Business Day parcels and pallets include export declaration. The shipment must include a commercial invoice. Send the scanned copy of the commercial invoice for export declaration to gp.tullaus@posti.com. The copy must be available at 10:00 a.m. for deliveries dispatched on the same day.

Customs slips and declarations

An export declaration must be lodged also when goods are exported to regions outside the fiscal territory of the EU, for example the Canary Islands, and when goods are taken from the Åland Islands to locations other than mainland Finland.

See customs instructions

Fill in and print

Commercial invoice Proforma invoice Customs declaration CN 22 Customs declaration CN 23