Export Process for Businesses
The export of goods from Iceland is generally unrestricted. However, certain goods require a special licence or are subject to export restrictions.
You should also check whether any import requirements apply in the destination country before shipping the goods.
Preparing for Export
Tariff Classification
Find the tariff classification code for your goods before exporting them from Iceland. The code determines whether any duties or taxes apply, whether export restrictions are in place, and whether an export licence is required.
Goods Requiring an Export Licence
The tariff classification of the goods determines whether an export licence is required and which authority is responsible for issuing it. Licences are required for the export of certain goods, including live animals, food products, plants, and protected species.
Rules and requirements in the destination country
It is the exporter's responsibility to determine which import regulations, restrictions, and licensing requirements apply in the destination country before the goods are shipped.
Trade Sanctions and Restrictive Measures
In some cases, international trade sanctions or restrictive measures may affect who you are permitted to do business with and where goods may be exported. As rules and restrictions can change rapidly, it is important to check the current requirements before importing or exporting goods.
Rules of Origin
Some goods may qualify for preferential treatment under free trade agreements and rules of origin. Rules of origin determine whether your goods are eligible for reduced customs duties or duty-free treatment in the destination country, based on how they are produced and the origin of the materials used.
Learn more about free trade agreements and rules of origin
Approved Exporters
An Approved Exporter is a company authorised to issue origin declarations on commercial invoices for all consignments, regardless of their value. This simplifies the export process and enables customers abroad to benefit from preferential tariff treatment.
View the list of Approved Exporters
Apply for Approved Exporter status
EORI Number
Icelandic companies exporting goods to EU Member States must include the consignee's EORI number in the export documentation.
Export Declaration
Companies that export goods are required to submit an export declaration to Iceland Revenue and Customs. Find information on how to submit an export declaration, complete customs declaration forms correctly, and avoid delays in customs processing.
Instructions for Completing the Declaration
An export declaration is a mandatory document required for every commercial export of goods.
Submit Electronically
If your business regularly exports goods from Iceland and does not use an authorised customs broker, you should apply for permission to submit export declarations electronically. This can simplify and streamline the export process.
Goods Are Exported from Iceland
Iceland Revenue and Customs carries out customs controls on exports and may select shipments for inspection. Customs authorities may request supporting documents or inspect vehicles, containers, and goods before export.
The goods must be available and accessible for customs inspection at the location specified in the export declaration.
Once the export declaration has been reviewed and approved by Iceland Revenue and Customs, an export clearance authorisation is issued. This is the formal permission required for the transport of the goods to begin. The carrier may not remove the goods from Iceland until the authorisation has been granted.
After the goods have left the country, Iceland Revenue and Customs confirms the export electronically. This confirmation is an important accounting document, as it serves as evidence that the sale qualifies for VAT exemption.
Once customs clearance has been completed, any applicable charges are assessed and recorded.
Export Charges and Summary
Service provider
Skatturinn - Iceland Revenue and Customs