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Описание

Goods located within the customs territory of the Union are, as a rule, considered to be Union goods, but in particular situations the Union status of the goods must be proved. If a business has the authorisation for the status of authorised issuer (ACP), it can independently prove the Union status of the goods by issuing a T2L or T2LF document, an invoice, a transport document or a goods manifest without needing to request endorsement or registration of proofs from Customs. Paper-based proofs can be used to prove the Union status of goods until the EU-wide electronic system (PoUS) is introduced. The authorisation can be issued in Finnish or Swedish.

Как пользоваться

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

Описание

Return goods that were originally cleared for export from the customs territory of the Union have a time period of three years within which they must be returned to the Union’s customs territory. Relief from import duties is granted if the Union goods originally cleared for export from the customs territory of the Union are returned there within three years and are declared for release for free circulation. Upon application, Customs may extend the three-year period in special circumstances and for justified reasons The authorisation can be issued in Finnish or in Swedish.

Как пользоваться

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

Описание

The holder of an authorisation to use simplified declaration (SDE) may place goods under a customs procedure on the basis of a simplified declaration, which may omit certain information or supporting documents. Such a missing document can be, for example, a preferential document (certificate of origin) or a document affecting the customs value (invoice). The authorisation can be granted for: * two-stage export declaration procedure * two-stage import declaration procedure * supplementary periodic declaration * to present documents missing from a customs declaration. The authorisation is granted according to the type of representation used by the customer: 1. In the case of direct representation, the declarant (holder of goods) must have the authorisation in advance. 2. In the case of indirect representation, the customs representative (forwarding agency) must have the authorisation in advance. Customs can grant an authorisation to use simplified declaration if the company fulfils the requirements for the authorisation. For example, the company must be located within the Union and it has not committed any serious infringements of customs or tax legislation. The authorisation decision is issued in either Finnish or Swedish.

Как пользоваться

You can find instructions for applying on Customs’ website under “Authorisations”.

Описание

If a business holds an authorisation to use the end-use procedure (EUS), it may receive favourable tariff treatment for goods it has released for free circulation provided that they will be used for a specific purpose. Favourable tariff treatment on account of end-use may be applied to * goods listed in the special provisions of the Combined Nomenclature; and * goods mentioned in the descriptions of the commodity codes of the Finnish Customs Tariff and in the footnotes concerning the use of the goods. Total relief from customs duty or reduced customs duty is granted upon release for free circulation, but the goods remain under customs supervision until they are assigned to the end-use prescribed in the authorisation or until the procedure has otherwise been discharged acceptably. The granting of the authorisation requires that the business is established in the territory of the Union. In justifiable incidental cases, the authorisation may also be granted to an applicant established outside the customs territory of the Union. In order to use the procedure, the business also requires a valid comprehensive guarantee authorisation. You can find instructions for applying for the comprehensive guarantee authorisation on Customs’ website under “Authorisations”. The business must not have committed any serious infringements of customs or tax legislation. The business must keep sufficient records which allow customs controls, and it must present a bill of discharge to Customs after the end of the procedure. In addition, the business must commit to either using the goods for the purpose required by end-use or transferring the obligation to another person on the conditions laid down by Customs. The authorisation can be issued in Finnish or Swedish.

Как пользоваться

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

Описание

Customs may grant the authorisation to bring goods into the Union for processing without the application of customs duties, other charges or trade policy measures to a business that holds the inward processing authorisation (IPO). Inward processing activities include: * manufacture of goods * repair of goods * restoration of goods * reconditioning of goods * disposal of goods * any other working of goods. After discharging the inward processing procedure, the goods must be removed from the customs territory of the European Union, or they have to be subjected to a new customs procedure. The inward processing authorisation may be granted to a business that is established in the territory of the Union (in special cases outside the customs territory of the Union) and performs or has another party perform the processing. In order to be granted the authorisation, the business must have the comprehensive guarantee authorisation. You can find instructions for applying for the comprehensive guarantee authorisation on Customs’ website under “Authorisations”. The granting of the inward processing authorisation also requires that the business has sufficient financial standing, the business has not committed any serious infringements of customs or tax legislation, the business keeps sufficient records which allow customs controls and the business presents a bill of discharge to Customs when the processing procedure ends. The authorisation can be issued in Finnish or Swedish.

Как пользоваться

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

Описание

A business that holds the outward processing procedure authorisation (OPO) may temporarily export goods from the customs territory of the Union for processing. The company may clear products manufactured from exported union goods through the Customs for free circulation with total or partial relief from import duty. Outward processing includes: * manufacture of goods * repair of goods * restoring of goods * reconditioning of goods * any other working of goods. The authorisation for outward processing may only be granted to a business which is established in the territory of the Union and has the processing carried out by another party. In certain cases, the authorisation may be granted to an export seller. In order to be granted the authorisation, the business must have the comprehensive guarantee authorisation. You can find instructions for applying for the comprehensive guarantee authorisation on Customs’ website under “Authorisations”. The granting of the authorisation also requires that the business has sufficient financial standing, that the business has not committed any serious infringements of customs or tax legislation and that the business keeps sufficient records which allow customs controls. The authorisation can be issued in Finnish or Swedish.

Как пользоваться

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

Описание

A business that has been authorised to use the temporary admission procedure (TEA), may temporarily admit non-Union goods intended for re-export * with either partial or total relief from import duty; * free from both VAT and excise duty; and * free from other charges provided for in other valid regulations concerning the matter. In addition, the goods will not be subject to trade policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. The granting of the authorisation requires that the goods are to be kept unchanged apart from normal decrease of value caused by the use of the goods. The following measures are permitted: * repair and maintenance, including inspections and adjustments; and * measures for maintaining the condition of the goods or for ensuring that the goods meet the technical requirements concerning their use during the procedure. It must be possible to verify the identification of the goods subjected to the procedure. The business must not have committed any serious infringements of customs or tax legislation. In addition, a valid guarantee is required. The time limit for discharging the temporary admission procedure, that is, the period within which the goods must be removed from the customs territory of the Union, is at the most 24 months. For certain goods, the law lays down a shorter time limit for discharging the procedure. In exceptional situations, the goods may remain under the temporary admission procedure no more than a total of 10 years. The authorisation can be issued in Finnish or Swedish.

Как пользоваться

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

Описание

Airlines, shipping companies and railway companies can apply for an authorisation to use a customs declaration that requires less information than a standard declaration (TRD). Conditions for the authorisation: * the applicant is an airline, a shipping company or a railway company * the company is established in the customs territory of the Union * the company uses the Union transit procedure regularly or a competent customs authority knows that the applicant can meet the requirements of the procedure * the company has not committed any serious or repeated infringements of customs or tax legislation The authorisation is issued in Finnish or Swedish.

Как пользоваться

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

Описание

You can apply for authorisations digitally either through Customs e-services or EU portals. Through Customs e-services, you can only apply for national authorisations valid in Finland, as well as message exchange registrations and EORI numbers for companies. Through EU portals, you can apply for Union authorisations, that is, authorisations valid in more than one EU member state, as well as AEO authorisations, REX registrations and binding tariff information. For applying certain authorisations and registrations, you will need to complete application forms available on the Customs website.

Как пользоваться

1. Applying for authorisations in the Authorisations and Decisions Service: Before you use the service, please read the user instructions for the service as well as instructions on identification and authorisations on the Customs website. You will receive your authorisation digitally in the Authorisations and Decisions Service. If you are unable to log into the Authorisations and Decisions Service, contact the Customs Authorisation Centre at lupakeskus(at)tulli.fi. 2. Applying for an authorisation concerning more than one EU member state in the CDS system: Before using the service read the user instructions for the service as well as instructions on identification on the Customs website. Log in to the CDS system via the joint transaction service of EU customs administrations (verification portal). In the CDS system, you can keep track of how the authorisation is processed. You will receive your authorisation digitally in the CDS system. 3. Apply for an AEO authorisation via the eAEO service. Before you submit your application, you should contact the business advisors at Customs who will provide detailed instructions on the application process. 4. Apply for an EORI number in the EORI Number Registration Service. 5. Apply for REX registration in the REX Registration Service. 6. Apply for binding tariff information in the BTI service.

Условия

When applying for a permit, the company must answer questions related to its operations, such as accounting, the logistics system, customs declarations and information security matters. Customs may also inspect the company’s premises, accounts and operations. The questions and inspections are permission-specific. When processing the application, Customs also examines the applicant company's other activities and previous customs transactions, such as the number and quality of import and transit declarations. Customs’ Authorisation Centre processes the authorisation applications submitted by companies. The processing time ranges from 30 to 120 days, depending on the type of authorisation. The maximum processing times for different authorisations are defined by law.

Описание

The abbreviation AEO comes from the expression Authorised Economic Operator. An AEO is a business whose customs clearance and logistics operations have been granted a security certificate by Customs and is therefore entitled to benefits across the EU. Customs is legally obligated to streamline the foreign trade of AEO companies. For example, Customs has decreased the number of physical and document-based inspections for AEO companies. The objective of the AEO programme is to guide companies to continuously improve the procedures and safety of their customs operations. There are two kinds of AEO authorisations: AEOC (Customs simplifications) and AEOS (security and safety). A company can have both authorisations valid at the same time, in which case the applicable abbreviation is AEOF. An AEO authorisation can be applied by a company subject to customs legislation; the company may e.g. handle goods, goods data or documents under customs supervision. The requirements for granting an AEO authorisation include the following: * The company is established within the Union. * The company has not repeatedly violated customs legislation or tax regulations in the last three years. * The company is financially stable. * The company has an adequate accounting and logistics system that enables customs inspections. Further requirements may include practical competence or professional qualifications related directly to the activity carried out, and the applicant may be required to meet the security norms regarding security management, security of facilities and personal security, logistics and production security as well as the security of the supply chain. All companies with AEO authorisation must perform in-house controls, i.e. monitor their own operations regularly. The aim of the controls is to ensure that each AEO company controls the risks of the supply chain, identifies error situations and deviations and corrects the activity when needed. Predicting risks and their effects is usually most efficient when the in-house controls are integrated as a part of the company’s risk management and control systems. The authorisations are granted in either Finnish or Swedish.

Как пользоваться

You can find Instructions for applying for an authorisation under Authorisations on the Customs website.

Описание

An authorised consignor is a company that has been granted an authorisation (ACR) to use simplified procedure for Union transit and can initiate T-transits in any place in Finland approved by Customs. The goods do not have to be presented to Customs. An authorised consignor can initiate T transit procedures at all Customs-approved warehouses located in Finland. A list of the warehouses can be found on the Customs website. The authorisation holder must submit a transit declaration to Customs’ electronic transit system before initiating the transportation of goods. The Customs system will send the Transit Accompanying Document (TAD) electronically to the authorisation holder. The TAD will be sent with the goods to the Customs office of destination or to the authorised consignee. The following is required to obtain an authorisation: * the company regularly uses the Union transit procedure * the company is established in the customs territory of the Union * the company has a valid comprehensive guarantee * the company has not committed any serious infringements of customs or tax legislation * the company has in place a commercial system and an accounting system described in writing * the person responsible for the company’s customs matters has practical competence or professional qualifications related to the transit procedure * as an authorised consignor, the company submits the transit declaration data electronically to the Customs system. The authorisation decision is issued in either Finnish or Swedish.

Как пользоваться

You can find Instructions for applying for the authorisation under Authorisations on the Customs website.

Описание

You are responsible for clearing any goods you have brought from a trip or any other goods that need to be declared to Customs. If you have something to declare, please choose the red channel upon arrival or declare the goods in another manner to Customs. If you are obliged to pay import duties for the goods you have brought, you can pay them in connection to the customs clearance. Restrictions may apply to the goods brought in by travellers based on the value and amount of the goods, for example. The restrictions vary depending on how and where from you arrived in Finland. For more information on goods brought in by travellers, please visit the website of Customs. You can find the link in Read more. You can also ask for help and more details from the customs authorities.

Как пользоваться

After arriving, choose either green or red channel based on whether you have something to declare. By choosing the red channel, you are letting Customs know that you have something to declare. If you are unsure about import restrictions, select the red channel. If you arrive by train, please contact the customs authorities on the train or the train’s mobile patrol and tell them about your goods that need to be cleared.

Описание

A company should apply for the comprehensive guarantee authorisation (CGU) if they have a regular need to lodge a guarantee for customs debt or potential debt – for example, the company regularly engages in transits or financially significant import of goods from outside the EU. With the comprehensive guarantee authorisations, a single guarantee covers several events instead of having to lodge separate guarantees for them. The comprehensive guarantee is required for the following customs procedures: import, warehousing, customs transit, processing and special uses. For import purposes, the comprehensive guarantee authorisation must cover the amount of customs debt. Under certain conditions, a company may be granted a waiver or reduction of the comprehensive guarantee for warehousing, transit and other special procedures. When Customs assesses the need for a guarantee, the companies are divided into guarantee categories according to their financial solvency and payment behaviour. Furthermore, the company must meet requirements specific to the different guarantee categories, for example relating to sufficient resources, accounts and in-house control. An authorised economic operator (AEO) may apply for a reduction of the guarantee required for customs debt. The national comprehensive guarantee is valid only in Finland. It can be combined with guarantees involving import, special procedures (excluding transit) and temporary warehousing and with guarantees involving shipping dues as provided for by national legislation. Companies belonging to a group may provide a joint guarantee if they wish. Acceptable guarantees include, for example, a bank guarantee or a bank account pledge. An EU-wide guarantee may be used in more than one Member State. A guarantee can be lodged in Finland and used for customs clearances in EU countries where the guarantee is valid. Correspondingly, a guarantee can be lodged in some other EU country and used for customs clearances in Finland. An EU-wide guarantee can be granted for import, special procedures, transit and temporary warehousing. The authorisation decision is issued in either Finnish or Swedish.

Как пользоваться

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

Описание

When companies export goods outside the EU customs and fiscal territory, or inside the EU customs territory but outside the EU fiscal territory, they usually have to submit an export declaration to Customs. There are some exceptions to the rule. The most common exception is that an export declaration does not always have to be submitted for postal parcels of €1,000 or less in value exported outside the EU customs zone. The exporter declares goods for export procedure by submitting an export declaration. The export procedure ends when the goods leave the EU territory and Customs provides the exporter with a decision on release including a certification of exit. The decision on release proves that the goods have been exported outside the EU customs territory. As an exporter, you are responsible for submitting an export declaration. The carrier is responsible for submitting the exit declarations for the export goods. You can submit export declarations in various ways. Select the appropriate method based on the amount of your customs-related activities and the scope of declarations. Read more about the alternatives: * Submit an export declaration online in Customs Clearance Service. The service is free of charge and always available. * Submit an export declaration electronically in Customs Message exchange. Choose Message exchange if your business has a large number of declarations that contain several goods items. * Purchase the export declaration as a service provided by a forwarding agency or Posti. Please contact your service provider for instructions and further information. Apply for an EORI number. Please note that the Export Declaration Service has been phased out and export declarations and exit stage declarations are submitted in the Customs Clearance Service.

Как пользоваться

Submitting a customs declaration via the Customs Clearance Service. Before using the service, please read the instructions for identification and how to use the services on the Customs website. After submitting an export declaration, you will receive an Export Accompanying Document (EAD) from the Customs Clearance Service. The EAD must accompany the goods, and the information has to be presented at the final Customs point when the goods leave the EU territory. The export procedure ends when the goods leave the EU territory and Customs provides the exported goods with a decision on release including a certification of exit. A decision on release including a certification of exit proves that the goods have been exported outside the EU customs territory. Find detailed instructions on how to submit export declarations in the Customs Clearance Service.

Описание

Customs offers each customer group support and guidance in their customs transactions. Customs helps customers by offering * basic guidance * business information services and authorisations guidance and * customer training. In basic guidance, we help importers and exporters who are considering starting or diversifying import or export activities. Business information services is a free service for Customs key and Customs+ customers that provides advice and ensures the maintenance of business customers' customs competence and the review of service needs. Business information services help companies to map and find out the most efficient ways in which the company can handle its customs operations, for example by using electronic Message exchange. General basic guidance is free of charge. Customer training tailored separately for a company is subject to a fee. Support for customs declarations provides guidance in the filing of electronic customs declarations, including the content of the declarations, error messages, downtime and fallback procedures.

Как пользоваться

You can contact Customs Information Service by phone. You can contact online declaration support by calling the service number. If you are unable to contact by phone, chatbot or chat, you can send your question to the registry office by mail or email. You can also submit the question to the nearest Customs office with customer service for delivery to the registry office.

Описание

When receiving an uncleared consignment from outside the EU or within the EU's customs territory, but outside the fiscal territory of the EU or in the case of consignments between mainland Finland and the Åland Islands, you must usually submit a customs clearance for the consignment and pay for the possible import duties. Posti will clear the consignment usually on your behalf if the consignment arriving from outside the EU is no more than 150 euros in value and to be delivered by post, and if you have already paid the value-added tax to the seller at the time of purchase. If you must clear the consignment through Customs, you will be notified by Posti or another courier company. If you receive an uncleared consignment directly to your home, you should clear it through Customs retrospectively. You can usually clear the consignment yourself in the Customs Import Declaration Service for private persons. If you cannot or do not want to do business with us online, there are other service options. Electronic transactions are not possible in all cases. You can find more detailed instructions for clearing through Customs on our website. Select the suitable customs clearance method: * Clear your consignment through the Customs Import Declaration Service for private customers. The service is free of charge and always available. If you cannot or do not wish to use the service, you can authorise another person to complete the online customs clearance in our service on your behalf. * Buy the customs clearance as a service from a forwarding company or Posti. For instructions and further information, contact the carrier. * If you cannot or do not want to do business with us online, there are other service options. You can find more detailed customs clearance instructions for the other options on our website. * If you cannot import your gift consignment electronically using the Import Declaration Service for private persons, please read the instructions on how to clear such a gift consignment on the Customs website. Complete the customs clearance and pay possible duties within the time announced by the transport company. Follow the carrier company’s deadlines and other instructions. Otherwise, the carrier will return your consignment to the sender.

Как пользоваться

How to declare your goods 1. Import Declaration Service for private customers. Log in to the service using the Suomi.fi identification method of your choice. If you cannot identify yourself, you can authorise another person on your behalf. The Import Declaration Service includes instructions. Pay possible duties by selecting online bank, card payment (Visa debit/credit and MasterCard debit/credit) or mobile payment. After the customs clearance and payment of any duties, the delivery can continue as far as Customs is concerned. Remember Posti’s handling fee so that you can receive the consignment. If the consignment is handled by another carrier, follow their instructions. If you need a release decision, you can find it under “My customs clearance” in the Import Declaration Service menu. All consignments cannot be cleared in the Customs Import declaration service for private persons. They can be declared with alternative means, in the Customs Clearance Service or bought as a clearance service from a carrier. 2. Customs clearance with a form or at a customs office Customs clearance of consignments delivered by carriers is now handled primarily online. Read more about customs clearance alternatives on the Customs website. If visiting a customs office that offers customer service, please check the opening hours and read the instructions in advance. Follow the instructions provided by the carrier and Customs.

Условия

Информация об оплате

When receiving a consignment or gift, you must pay import duties under certain circumstances.

Описание

The content, value and country of consignment determine whether it has to be cleared through Customs. When receiving an uncleared gift from outside the EU, within the EU's customs territory, but outside the fiscal territory of the EU you must usually submit a customs clearance for the gift and pay for the possible import duties. If it is a gift sent between Finland and the Åland Islands, it must usually be cleared through Customs. If the gift must be cleared through Customs, you will be notified by Posti or another courier company. When you send a gift from Åland to other parts of Finland, you must clear it through Customs before sending it. A private individual’s gift to another private individual is exempt from customs duty and tax if the gift’s value is 45 euros or less, and it is sent from outside the EU customs and fiscal territory or the EU fiscal territory, or is sent between mainland Finland and the Åland Islands. Exceptions include, for example, gifted alcohol and tobacco products which are subject to taxes regardless of their value. There are also limits on how much duty-free and tax-free coffee, tea and their essences and extracts, and perfumes and eau de toilette products you can send. If the gift is delivered by post and you clear it through a Customs service, you may have to pay a handling fee to Posti before they deliver the consignment to you. If you submit the customs clearance yourself, please note that the carrier can only deliver your consignment to you once they have received a release decision of the customs clearance from you. If you submit the customs clearance yourself, please check from the carrier company’s arrival notification whether you have to send a release decision to them. If you need a release decision for a customs clearance you have submitted in the Customs Import declaration service for private persons, you can find it under “My customs clearance” in the service’s menu.

Как пользоваться

You can clear gifts usually in the Customs Import declaration service for private persons. However, not all consignments, such as consignments containing both gifts of up to and over 45 euros in value, consignments with both taxable and tax-free gifts, or gifts to non-family members, can be cleared through the Customs Import declaration service for private persons. These can be cleared by buying customs clearance as a service from a carrier, using the Customs Clearance Service, by visiting a Customs office or by sending the customs clearance form to Customs. You can find more detailed instructions for clearing through Customs on the Customs website.

Описание

You must make a customs declaration for all goods imported into Åland, same as for goods imported to mainland Finland from Åland. You can submit a customs declaration to Customs electronically either via Message exchange or online. You should choose the Message exchange service as the declaration method if your company has a large number of declarations. For using message declarations, you need a message exchange authorisation from Customs. Online reporting is free of charge and the service is available to you 24/7.

Как пользоваться

Before using the service, please read the instructions for Suomi.fi identification and how to use the services on the Customs website. You can find more detailed instructions in the service.

Описание

When moving to Finland from abroad, clear your removal goods through Customs. The provision of a customs declaration depends on the manner in which the removal goods are imported to Finland. You can find more detailed instructions on the Customs website. If a transport company delivers the removal goods, you can usually declare them in the Import Declaration Service for private persons, Customs Clearance Service or, alternatively, using form 1161. You can also authorise, for example, a transport company to do the customs clearance for your removal goods on your behalf. The removal vehicles, too, must be cleared through Customs if you move to Finland from outside the EU customs and fiscal territory or from the EU customs territory but outside its fiscal territory. If you move from within the customs and fiscal territory of the EU, you do not usually need to submit declarations to Customs. If you do the customs clearance upon arrival, you can find the closest customs office with customer service and its opening hours from the contact information page on Customs’ website. Read the instructions and information about import restrictions on Customs’ website, before changing residence to Finland. If you are a student arriving in Finland, please read the instructions for students.

Как пользоваться

In general, removal goods are exempt from customs duty and tax. You can find more detailed instructions on moving to Finland on Customs’ website. You will need the following documents for the customs clearance of removal goods: Always send the following attachments: • list of removal goods (e.g. bed, TV, clothes 3 kg) • copy of passport • report on living abroad (e.g. employment certificate) If necessary, also send • residence permit (other than granted for study purposes or based on the studies of a family member) • other certificate or declaration, such as an exceptional permit or import permit. If your removal goods contain goods subject to import restrictions or other goods subject to customs duties and taxes (e.g. alcohol), these goods must be reported to Customs separately. In addition, Customs may request you to provide other documents and information.