Instructions for Completing the Export Declaration
Service provider:
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.
Enter the two-letter country code of the country that is the final destination of the goods.
For example:
DE – Germany
GB – United Kingdom
Field format: (a2)
E-6 reference: Box 10
Enter 1 if the goods are transported in a container.
Enter 0 if the goods are not transported in a container.
Field format: (a1)
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
In the first part of the box, indicate whether payment is received for the goods by entering the appropriate code.
Type of Transaction | Code |
Export without consideration (no payment) | 0 |
Export for payment | 1 |
Field format: (a1)
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