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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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    Special Instructions for Seafood Products

    Exports of seafood products require a health certificate issued by the Icelandic Food and Veterinary Authority (MAST) and the producer licence number to be recorded in the export declaration. These requirements must be fulfilled before the goods are exported from Iceland.

    The Icelandic Food and Veterinary Authority (MAST) is responsible for health requirements and certificates relating to seafood products. The Directorate of Fisheries is responsible for traceability and producer licence numbers. Skatturinn is responsible for customs clearance.

    Required Documents

    • Health Certificate from the Icelandic Food and Veterinary Authority (MAST)
      Required for exports to most countries, particularly the EU, the United Kingdom and the United States. Applications must be submitted to MAST before the consignment is dispatched.

    • Export Declaration (E-2)
      Submitted to Skatturinn and must include the producer licence number in Box 44. See further details below.

    • Commercial Invoice and Transport Documents
      Standard documentation required for exports, as with other export consignments.

    Some markets require additional documentation, such as a catch certificate for exports to the EU, which confirms that the fish was not caught in violation of international regulations. MAST provides guidance on the requirements applicable to each market.

    Producer Licence Number in Box 44

    When exporting seafood products, the producer licence number must be entered in Box 44 of the export declaration. This enables the product to be traced to the last processor in Iceland.

    How the licence number is entered depends on the type of product and how it has been processed:

    Exceptions – When a Producer Licence Number Is Not Required

    In the following cases, an exemption may be obtained from the Directorate of Fisheries, or a special tariff classification code may be used:

    Fish Markets
    Where chilled, unprocessed catch classified under tariff heading 0302 has been purchased at a fish market from multiple vessels. An exemption may be applied for from the Directorate of Fisheries.

    Imported Products
    Where a seafood product has been imported and cannot be traced to an Icelandic producer. An exemption may be obtained from the Directorate of Fisheries.

    Gift Consignments
    Minor gift consignments classified under tariff code 9804.1000 do not require a producer licence number.

    Foreign Fishermen
    Catch belonging to foreign fishermen that is processed in Iceland and returned to its owners. Tariff code 9802.2000 applies and no producer licence number is required. This applies to minor consignments.

    Further information is available from the Directorate of Fisheries.

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