For what purpose are goods exported?

The purpose of export is declared by entering a four-digit customs procedure code in the export declaration. Declaring the correct customs procedure code is especially important when the intention is to bring the export goods back to Finland at some stage. If the customer should happen to enter an incorrect customs procedure code in the declaration, it will not be possible to apply a lower rate of customs duties and taxes.

Permanent export

Goods are usually exported permanently, which means that they are not intended to be imported back into the EU. In permanent export, a customs procedure code starting with “10” is to be entered in the customs declaration.

Temporary export

Goods can be exported temporarily to a location outside the EU, for example for a fair, an exhibition, or for test purposes. Goods that have been exported temporarily must be returned to the EU in an unchanged state within the prescribed time limit. If a customs declaration concerning temporary export has been lodged for the goods that are to be brought back, customs duties and value added tax are not collected on them. You can either lodge an electronic export declaration for temporary export goods or use an international ATA Carnet customs document issued by a chamber of commerce.

Export for repair or other processing

Goods can be exported to countries outside the EU for repair, processing, testing or other operations and re-imported duty-free if the goods that are re-imported are duty-free on one of the following grounds:

  • no customs duty is levied on the goods according to the customs tariff
  • preferential treatment can be applied to the goods
  • the goods are cleared for import duty-free based on their specific end-use purpose                                                                                   

Applying preferential treatment requires that an invoice declaration, a EUR.1 certificate or some other proof entitling to treatment as originating products is presented upon import.

The following information is to be entered on an export declaration:

  • A customs procedure code starting with “22”, other temporary export than under code 21 (outward processing)
  • National procedure code 999, no national procedure
  • Nature of transaction:
    • 41 Operations relating to processing under contract (paid labour)
    • 60 Business transactions that do not involve change in ownership (repair, renting, lending, leasing, other)

For goods that are exported for testing purposes, the declared procedure code shall also be 22xx. In such cases, the national procedure code is 7VQ, temporary export for testing, returned after testing.

The time limit for re-import does not need to be entered. The use of the procedure code 22 does not require authorisation by the customs authority.

Outward processing

Outward processing is a special procedure subject to authorisation which enables the temporary importation of Union goods from the customs territory of the EU for processing. Also, when the process is used, products manufactured through processing can be released for free circulation as totally or partly exempt from import duties. Authorisation for outward processing is applied for when the processed goods are not exempt from customs duty on any other grounds.

Re-export

Goods that are non-Union goods can be re-exported. It is a procedure for goods that have not been customs cleared into the EU and that have not been granted the status of Union goods. The goods are under customs supervision at all times. A customs procedure code starting with “31” is used on the re-export declaration.

Points to consider

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 1023 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, 1023 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.


Tullimenettelyä 6122 999 käytetään sellaisissa tapauksissa, joissa tavarat viedään väliaikaisesti (menettely 22xx 999) unionin ulkopuolelle jalostettavaksi, korjattavaksi, testattavaksi tai muuta käsittelyä varten. Kun tavarat tuodaan takaisin unioniin, ne voivat olla joko tullitariffin mukaan tullittomia tai niille voidaan esittää etuuskohteluun liittyvä asiakirja (esim. EUR.1), jonka perusteella kannettava tulli on nolla.

Viejän on hyvä selvittää jo ennen vientiä, asetetaanko tavarat luvanvaraiseen ulkoisen jalostuksen menettelyyn 21xx 7UA/7UB (tuotavasta tavarasta kannetaan tullia) vai 22xx 999 menettelyyn (tuotava tavara on tulliton).

Lue lisää: Asiakastiedote 13.4.2017 ”Väliaikaisessa viennissä ilmoitettavat menettelykoodit”.

Kun menettelyn 6122 edellytykset täyttyvät, niin tullausarvo, arvonlisäveron peruste ja tilastoarvo määritellään seuraavasti:

Tullausarvo =
jalostustoiminnon kustannukset +
tarvike- ja palvelutoimitusten arvo = vietyjen tavaroiden arvo
ilmoituksella koodi 108 +
kuljetus-, vakuutus-, ja liitännäiskustannukset saapumispaikkaan unionissa (tuontirahti)

Arvonlisäveron peruste =
jalostustoiminnon kustannukset +
unionin ulkopuolella lisättyjen tavaroiden arvo +
kuljetus-, lastaus-, ja purkauskustannukset jalostuspaikalle (vientirahti) +
kuljetus-, lastaus-, vakuutus- ja liitännäiskustannukset ja muut maahantuontiin liittyvät kustannukset kuljetussopimuksen mukaiseen ensimmäiseen Suomessa olevaan määräpaikkaan (tuontirahti) tai, jos on tiedossa veron suorittamisvelvollisuuden syntyhetkellä, että tavara kuljetetaan toiseen EU:n alueella sijaitsevaan määräpaikkaan, kustannukset tähän määräpaikkaan saakka.

Tilastoarvo =
vietyjen tavaroiden arvo +
jalostuskustannukset +
unionin ulkopuolella lisättyjen tavaroiden arvo +
rahti- ja vakuutuskustannukset jalostuspaikalta Suomen rajalle saakka (tuontirahti)


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