• Boxes 1–30 and 48–54 contain information relating to the consignment as a whole, while Boxes 31–47 must be completed separately for each tariff item.

• Boxes not referred to in these instructions do not need to be completed.

• Boxes identified by a letter are reserved for use by the customs authorities.

A single export declaration may be used to clear goods that:

• are classified under the same tariff classification code (commodity code),

• are transported on the same means of transport,

• are covered by the same consignment number, and

• are subject to the same customs procedure, as indicated in the middle section of Box 1.

If a consignment contains goods that are being permanently exported together with goods being exported temporarily for repair and subsequent return, a continuation sheet (E-2.2 or E-2.4) must be used to separate these goods. This applies even if all goods are classified under the same tariff classification code.

For exports that are declared with no customs value, such as samples, gifts, travellers' baggage, or household effects, it is sufficient to complete only Boxes 1–29, 31, 37, and 54 of the declaration.

For commercial exports, the declaration must be completed in accordance with the instructions provided below.

The following rules apply when completing individual boxes of an export declaration, whether submitted on paper or electronically through the SMT customs clearance system. The instructions for each box are divided into two parts:

For fields that are subject to a maximum text length or a fixed number of characters, the field format is indicated in parentheses after the field heading. These abbreviations have the following meanings:

• a..(n) – Alphanumeric text with a maximum length. (n) indicates the maximum number of characters allowed in the field.

• a(n) – Alphanumeric text with a fixed length. (n) indicates the exact number of characters required. The field must contain neither more nor fewer than the specified number of characters.

• n..(n,n) – Numeric amount with a maximum length. (n,n) indicates the maximum number of digits permitted and, where applicable, the number of decimal places (the number following the decimal separator).

• n(n,n) – Numeric amount with a fixed length. (n,n) indicates the exact number of digits required and, where applicable, the number of decimal places (the number following the decimal separator). The amount must contain neither more nor fewer digits than specified.

References to the corresponding fields in Form E-6, previously used for export declarations, are provided below each field format description.

When completing individual fields of the export declaration, as described in the following sections, various codes must be used in certain cases. Unless otherwise specified, these codes can be found in Customs Manual II – Customs Code Lists (Tollskrárlyklar in Icelandic).

To make it easier to compare the instructions with the corresponding fields on the form, an insert containing an illustration of the export declaration form is provided at the back of this guide. It can be kept open while reading the explanations for the individual fields.