Electronic export declaration

An export declaration is lodged in the following situations:

A foreign entrepreneur picks up the goods personally (Ex Works) and takes them immediately outside the EU. The retailer lodges an export declaration in their own name. The sales are exempt from tax for the company in question.
A traveller (not an entrepreneur) buys the goods, and the retailer delivers the goods to the buyer either personally or through a transport company so that the goods are given to the recipient only at the Finnish border. The retailer lodges a customs declaration in their own name, and the goods delivered to a traveller can be sold as exempt from tax under this arrangement.
The retailer can lodge an export declaration in the traveller’s name and hand over the goods normally in connection with the sale. In these cases, sales are subject to tax. The buyer is declared as the exporter, and the retailer who submits the export declaration is declared as the agent. This arrangement involves tax-free passenger sales, which means that the retailer must also comply with the regulations issued by the Tax Administration. Both the sales voucher and the export declaration must be presented to Customs at the place of exit.
If Customs at the customs office of exit finds that a traveller has actually bought goods for commercial purposes, the traveller can be required to lodge an export declaration stating the traveller as the exporter.