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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Manual frontpage

Shipment, Mode of Transport and Customs Office – Boxes 17 to 30

Freight Cost Responsibility	Code	Description
Freight costs borne by the buyer from the point of departure	EXW	Ex Works
Main carriage unpaid	FCA	Free Carrier
	FAS	Free Alongside Ship
	FOB	Free On Board
Main carriage paid	CFR	Cost and Freight
	CIF	Cost, Insurance and Freight
	CPT	Carriage Paid To
	CIP	Carriage and Insurance Paid To
Freight costs based on delivery at destination	DAF	Delivered at Frontier
	DES	Delivered Ex Ship
	DEQ	Delivered Ex Quay
	DDU	Delivered Duty Unpaid
	DDP	Delivered Duty Paid

Examples

If the buyer is responsible for all costs from the time the goods are made available at the seller's premises, enter EXW (Ex Works) in the first part of the box and the place of delivery in the second part.
If the exporter pays all freight and insurance costs to the destination, enter CIF in the first part of the box and the destination in the second part.
If the exporter pays freight costs until the goods are loaded on board a vessel, enter FOB in the first part of the box and the port of loading in the second part.

Field format:

Delivery terms code: (a3)
Place of reference: (a..21)

E-6 reference: Box 15

Enter the 18-character consignment number assigned by the carrier. This number is shown on the freight invoice or carrier notification.

The consignment number consists of the following elements:

Element	Description
A	Carrier identifier – code identifying the shipping line or airline
BBB	Means of transport – abbreviation identifying the vessel or aircraft
CCCC	Departure date. The first two characters indicate the day of the month and the last two indicate the month
D	Year – the last digit of the year
EE	Country of loading – LOCODE country code
FFF	Place of loading – LOCODE location code
GGGG	Consignment number – manifest number or entry number. Sequential number assigned at the place of loading for each voyage or flight
H	Check digit used for validation. Do not enter this digit on the declaration

Postal Shipments

For postal consignments, the consignment number follows the same structure:

A-BBB-CCCC-D-EE-FFF-GGGG-H

Element	Description
A	Postal consignments always begin with the letter P
BBB	Three-character code identifying the post office, usually the postal code of the customs clearance post office
CCCC	Departure date. The first two characters indicate the day of the month and the last two indicate the month
D	Year – the last digit of the year
EE	Always enter IS (Iceland) for postal consignments
FFF GGGG	Location and manifest number. The first character in this seven-character field must be U or H. U indicates a parcel or letter. H indicates an express shipment. The remaining six characters are the receipt number of the parcel or letter. If the receipt number contains fewer than six digits, pad it with leading zeros. If the declaration covers more than one parcel or letter, use the receipt number of the item first received by the post office (the lowest receipt number).
H	Check digit used for validation. Do not enter this digit on the declaration

The nationality of the means of transport must be entered in the second part of the box using the relevant country code. See the Customs Code Lists.

Field format:

Consignment number: (a18)
Nationality of means of transport: (a2)

E-6 reference: Box 13

Enter the currency and the total value of all invoices relating to the consignment. The currency must be entered in the first part of the box using the applicable three-letter currency code (see the Customs Code Lists).

If amounts must be converted between currencies, the customs exchange rate must be used. The customs exchange rate is based on the buying rate published by the Central Bank of Iceland on the 28th day of each month (or the next business day thereafter) and applies to customs clearances throughout the following month.

However, the exchange rate used must never be more recent than the rate in effect on the date of export.

Field format:

Currency code: (a3)
Total amount: (n..11,2)

E-6 reference: Boxes 30 and 31

Enter the appropriate code in the first part of the box to indicate the mode of transport.

Code	Description
10	Maritime transport
11	Fishing vessel carrying its own catch
16	Motor vehicle transported by sea
17	Semi-trailer or trailer transported by sea
18	Watercraft transported by ocean-going vessel
23	Vehicle transported by sea
40	Air transport
50	Postal transport
70	Fixed transport installations (e.g. pipelines)
90	Goods transported by their own means

Field format: (a2)

If the goods are not sold FOB Icelandic port of shipment, enter the freight charges, insurance premiums, and any other costs that must be added to or deducted from the invoice value in order to determine the total FOB value. See Boxes 20 and 22.

As the entire declaration must be completed in a single currency, all costs, including freight charges, insurance premiums, and other expenses, must be converted into the currency used on the invoice.

For example, if the invoice is issued in GBP and the freight charge is invoiced in DKK, the freight charge must be converted into GBP before being entered.

Enter the following cost codes immediately before the corresponding amount, without spaces, together with a plus sign (+) or minus sign (-), as applicable.

Code	Cost Item
FG	Freight charges
VT	Insurance
EU	Foreign agency commissions
AK	Other costs

Field format:

Cost code: (a2)
Cost amount: (n..11,2)

E-6 reference: Box 28

Enter the code of the customs office where customs clearance will take place.

Code	Customs Office
REYTS	Director of Customs
AKRAN	District Commissioner in Akranes
BORBN	District Commissioner in Borgarnes
STYST	District Commissioner in Stykkishólmur
PATPF	District Commissioner in Patreksfjörður
BOLBO	District Commissioner in Bolungarvík
ISAIF	District Commissioner in Ísafjörður
BLOBL	District Commissioner in Blönduós
SAUSA	District Commissioner in Sauðárkrókur
SIGSI	District Commissioner in Siglufjörður
OLFOL	District Commissioner in Ólafsfjörður
AKUBA	District Commissioner in Akureyri
HUSHU	District Commissioner in Húsavík
SEYSE	District Commissioner in Seyðisfjörður
ESKEF	District Commissioner in Eskifjörður
HFNHH	District Commissioner in Höfn
VESVE	District Commissioner in Vestmannaeyjar
SELSF	District Commissioner in Selfoss
KEFLK	District Commissioner in Keflavík Airport
KEVKF	District Commissioner in Keflavík
KOPBK	District Commissioner in Kópavogur
HAFBH	District Commissioner in Hafnarfjörður
PRVPS	Customs Post Office, Reykjavík

Field format: (a5)

E-6 reference: Box 5

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Type of Transaction	Code
Export without consideration (no payment)	0
Export for payment	1

Instructions for Completing the Export Declaration

Shipment, Mode of Transport and Customs Office – Boxes 17 to 30

Box 17a: Country of Destination

Box 19: Container

Box 20: Delivery Terms

Box 21: Identity and Nationality of the Active Means of Transport, Consignment Number

Box 22: Currency and Total Invoice Amount

Box 24: Nature of Transaction

Box 25: Mode of Transport

Box 28: Financial and Banking Information

Box 29: Customs Office of Export