A customs procedure code starting with “23” is to be entered in the export declaration, for example:
- Code 2300 if no other customs procedure has been applied to the goods prior to export
- Code 2340 if the goods being exported are goods that have imported from outside the eu earlier and that have been released for free circulation
The data on the item to be cleared must include one of the following as the nature of the transaction:
- Rent, loan or lease lasting under than 2 years, code 60
- Rent, loan or lease lasting for more than 2 years, code 91
- Other (uncategorised) business transaction, code 99.
Additionally, the additional statement FIXBV must be declared, and the date of the re-import must be entered in the text field of the additional statement code in the form dd.mm.yyyy (date by which the goods are re-imported).
The national procedure code is 999 if no national procedure is applied. In special situations, one of the following codes is used:
- 7VB Non-commercial goods, e.g. advertising goods
- 7VD Legal methods of payment and securities
- 7VE Monetary gold
- 7VF Goods intended for diplomatic or comparable use.
An exporter, as needed, apply for an extension to the re-import time limit from the Electronic Service Centre of Customs with a free-form application. Extending the time limit to more than two years will also change the code for nature of transaction.
Temporary export can be corrected to permanent export if the goods stay permanently in the country of destination and are not returned to the EU. The correction request has to be accompanied with the invoice if the goods have been sold or with some other document that proves that the goods are free of charge.
Example:
The goods are exported temporarily for an exhibition and the export declaration states code 60 as nature of transaction, code 2300 as customs procedure, and code 999 as national procedure.
If the goods are sold at the exhibition, a correction request will declare code 11 as nature of transaction, code 1000 as customs procedure, and code 999 as national procedure.
If the goods remain outside the Union free of charge (free delivery), the correction request will declare code 30 as nature of transaction, 1000 as customs procedure, and 7VB as national procedure.
If goods that are temporarily exported using the ATA Carnet remain permanently in the country of destination, the holder of the ATA Carnet, i.e. the exporter, must afterwards submit an export declaration for the goods to Customs.
The following information must be given for the consignment to be cleared:
- The date of the trade invoice as the exceptional date of export
- In message declarations, the field name is “exportpointdate”
- As the location of the goods, tornio customs
- As the additional statement code, fixeu (document submitted afterwards)
- As the other additional statement code, fixew (as it is a matter of submitting statistical data to customs).
The ATA Carnet (code 955) as well as its number and date must be declared as the previous document in the export declaration in in the goods item data. After processing at Customs, a decision on release with confirmation of exit will be issued to the exporter as proof of export.
In accordance with the general ATA Carnet instructions, entries by the Finnish customs authority are required on the Carnet`s re-import voucher. The entries can be requested from a customs office, or the ATA Carnet and the trade invoice can be sent to Tornio Customs.
ATA Carnet is an international document, which can be used when goods for exhibitions and equipment used by professionals as well as commercial goods samples, are temporarily exported to countries that are contracting parties of the customs convention. The ATA Carnet also provides an internationally accepted guarantee for possible customs duty and import taxes levied on the imported goods.
The ATA Carnet does not replace other documents or authorisations that might be needed regarding restrictions on import or export, for example import licences for firearms or health certificates. ATA Carnets are granted upon application by chambers of commerce in each of the contracting countries. In Finland, ATA Carnets are issued by the Central Chamber of Commerce.
Transit with the ATA Carnet
If the aim is to transit the goods under the ATA Carnet, for example to an exhibition or fair, via a country or territory (e.g. the EU) without importing them temporarily, then the ATA Carnet can be used as a transit document. No separate transit guarantee has to be provided to customs. Neither will any safety and security data have to be provide for goods transported under the ATA Carnet.
- Finland Chamber of Commerce - ATA Carnet (information in Finnish)