Statistical value in export

In export, the tax-free sale price of the goods is used as the statistical value. In export, the statistical value is the FOB value at the Finnish border. This value includes the cost of transport and insurance of the goods up to the Finnish border. Correspondingly, any costs incurred outside the Finnish borders are deducted from the statistical value, if they are included in the price according to the term of delivery.

  • When determining the statistical value, any cash discounts, quantity discounts, and other such discounts granted are also considered as deductions.
  • The statistical value of goods partially or entirely free of charge is determined according to the price at which the goods would normally be sold.
  • When delivering goods for processing under contract or for repair, the statistical value is the value of the goods at the time of delivery at the Finnish border.
  • The statistical value of rented or leased goods is the value of the goods at the time of delivery at the Finnish border. The rent price is not to be included in it.
  • Exchange rates confirmed by Customs are applied when determining the statistical value in export. The statistical value is given in euros.

In the export declaration, the invoicing currency code of the goods trade is also provided. One of the following codes is to be provided as the additional statement code:

  • FIXFP (the invoicing currency is euro)
  • FIXFQ (the invoicing currency is US dollar)
  • FIXFR (other invoicing currency).

If several currencies are used, the data is to be provided according to the largest currency.

Points to consider

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