Instructions for Completing the Export Declaration

Service provider:

Skatturinn - Iceland Revenue and Customs

An export declaration is a mandatory document for all commercial exports. It may be submitted electronically or on paper using form E-2.1.

If you are authorised to use electronic customs clearance, you submit the declaration electronically directly to Iceland Revenue and Customs. Otherwise, you must submit a completed E-2.1 form at a customs office.

Fields that are not described in these instructions are not used for export declarations.

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Goods, Tariff Classification and Value – Boxes 31 to 47

Boxes 31 to 47 must be completed separately for each tariff classification code (commodity code).

If the consignment contains more than three tariff classification codes, use continuation sheet E-2.2 or E-2.4 to provide the additional information.

Enter the following information in the order listed:

Description of the goods – a clear commercial description sufficient to identify and classify the goods.
Marks and numbers appearing on the packages.
Number and type of packages.
Container number(s) if the goods are transported in a container.

Container numbers consist of 11 characters. Up to 30 container numbers may be entered.

If there is insufficient space to enter all container numbers, enter "See waybill".

Field format:

Description of goods: (a..40)
Marks and numbers: (a..40)

Enter the two-digit code that identifies the customs procedure applicable to the exported goods.

Standard Export

Description	Code
Sale of Icelandic goods to a foreign country	10
Goods exported without consideration, such as gifts, printed matter, and similar items	11
Household effects and personal baggage	12
Vehicles registered in Iceland	13
Goods supplied to embassies and consular offices	14
Resold goods	15

Temporary Export

Description	Code
Goods exported for temporary use abroad for up to 12 months (e.g. exhibitions, demonstrations, scientific purposes, or loans)	20
Goods exported for processing abroad, except textile products (see code 23)	21
Goods exported for repair abroad	22
Textile products exported for processing abroad	23

Returned Goods

Description	Code
Previously imported goods returned abroad, for example under warranty	30

Other Re-exported Goods

Description	Code
Goods re-exported after processing in Iceland	31
Goods re-exported after repair in Iceland	32
Goods re-exported after processing in Iceland with repayment or remission of customs duties	33
Goods re-exported from a customs warehouse	34
Other goods re-exported following temporary importation, such as exhibition goods	35

Field format: (a2)

Enter the appropriate quantity code followed by the quantity, expressed with two decimal places, where applicable:

Code	Description
STK	Number of units
RUM	Cubic metres
LIT	Litres
PRO	Alcohol strength (% alcohol by volume)
PAR	Number of pairs
NET	Specified net weight for batteries

See Regulation No. 632/1997 on the declaration of supplementary units in import and export declarations.

If more than one supplementary quantity must be declared for goods classified under the same commodity code, the additional quantities should be entered in Box 44.

Field format: (n..11,2)

Enter the following information in the order shown below and keep each item separate:

Invoice numbers.
Where certificates, licences or permits must be presented upon export pursuant to specific provisions in legislation or other governmental regulations, for example for safety, health or production-related reasons, this must be indicated in this box.
In order to benefit from the preferential treatment provided under the free trade agreements concluded by Iceland, exporters must, for example, submit together with the customs declaration a special movement certificate, EUR.1, or a declaration on the invoice confirming the origin of the goods. In such cases, enter in this box the three-letter abbreviation for the certificate, the letter A, and the certificate number following it (for example: EURA123456), or the word Declaration if an origin declaration is made on the invoice. Similar rules apply to other certificates, licences and permits.
If the exporter has been granted a special exemption from charges, for example where customs duties have been remitted on imported raw materials used in the manufacture of a specific product, the exporter shall refer here to the relevant authorisation.
Further information on references to certificates, licences and permits can be found in the Customs Code Lists.
Enter the code SNI followed by the permanent identification number assigned by the Icelandic Transport Authority to each new registrable vehicle, or SNE followed by the registration number of a vehicle registered abroad.
Enter the code ANR for goods sent abroad for repair, followed by their identification number, for example the serial number.
From 1 September 2012 onwards, the producer licence number for seafood products shall be entered here, where applicable, together with the relevant licence code. Depending on the circumstances, the producer is defined as a processing company, fishing vessel or aquaculture facility. Producer licence numbers are determined, as applicable, on the basis of the approval number issued by the Icelandic Food and Veterinary Authority (MAST) to a processing company, the vessel registration number issued by the Icelandic Transport Authority, or the operating licence number issued by the Directorate of Fisheries to an aquaculture facility.
Enter either the licence code SFA or SFB, followed by the producer licence number referred to above. The following rules apply to licence codes and producer licence numbers:

Special rule: If a holder of a processing licence exports unprocessed catch, the holder of the processing licence shall be regarded as the producer rather than the fishing vessel.

If the goods consist of unprocessed seafood products, the fishing vessel shall be identified by entering the licence code SFB followed by the vessel registration number issued by the Icelandic Transport Authority (IS number) carried by the vessel (subject, however, to the special rule above).
If the goods consist of processed seafood products, the processing plant shall be identified by entering the licence code SFA followed by the MAST approval number assigned to the processing plant.
If the goods consist of processed aquaculture products (applies to both gutted and ungutted fish), the aquaculture facility shall be identified by entering the licence code SFB followed by the operating licence number issued by the Directorate of Fisheries.

Entries in this box shall be arranged so that the producer licence number is recorded against each commodity line in the export declaration for each individual producer. Seafood products shall be itemised in such a manner that the exports of each producer can be traced by licence number and tariff classification code.

Each commodity line in the export declaration may relate to one licence number only.
More than one commodity line in the declaration may carry the same licence number.
Enter the appropriate licence code and licence number for each commodity line. Example: SFA A123 or SFB IS-4567.

More detailed information on the export of seafood products can be found in Chapter 6.

Note: No entry may be made in the part of the box labelled Commodity Code (Vu-lykill).

Field format:

Invoice number: 30 × (a..11)
Licences, certificates, etc.: (a3) and reference 15 × (a..14)
Code (a3) and registration number (a..14)
Code (a3) and identification number (a..14)
Code (a3) and licence number (a..8)

E-6 (14)

Enter here the FOB value of the commodity code entered in Box 33, in the currency specified in Box 22. The total of all amounts entered in Box 46 shall constitute the total FOB value of the consignment and shall equal the amount in Box 22 ± the amount in Box 28.

Examples:

If the goods are sold CIF foreign port, freight charges, insurance premiums and other costs shall be deducted before the amount is entered in this box.
If the goods are sold EXW, the cost of placing the goods on board the exporting means of transport shall be added.
If the goods are valued for customs purposes, the assessed value shall be entered here in Icelandic krónur.
If the goods are re-exported after repair or other processing and the goods have not changed their nature to such an extent that they constitute a new product, enter here the cost of the repair or processing plus other costs incurred in placing the goods on board the exporting means of transport.
If the goods are re-exported after processing, the full FOB value of the goods shall be declared, i.e. the import value of the goods plus the processing costs and the costs incurred in placing them on board the exporting means of transport.
If the goods are sent abroad for repair or other processing and will subsequently be re-imported, the FOB value shall be declared as if the goods were being exported under a normal export transaction.

Field format: (n..11,2)

E-6 (23)

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Instructions for Completing the Export Declaration

Goods, Tariff Classification and Value – Boxes 31 to 47

Box 31: Packages and Description of Goods

Box 32: Item Number

Box 33: Commodity Code (Tariff Classification Code)

Box 34a: Country of Origin

Box 35: Gross Mass (kg)

Box 37: Customs Procedure

Box 38: Net Mass (kg)

Box 41: Supplementary Quantity

Box 44: Additional Information and Authorisations

Box 46: Statistical Value (FOB)