Before starting export
Find out in advance, whether or not there are restrictions regarding the export of the goods
- Restrictions apply to, for example, the export and transit of firearms, firearm supplies, dual-use goods, objects of cultural value and ozone-depleting substances. Furthermore, there might be regional export and economic sanctions in place. The up-to-date EU export restrictions can be checked in the Taric database by using the commodity code.
- Make sure that the goods aren’t subject to export control (for instance, high technology or dual-use goods for the war industry).
- All restrictions have their own national administrative authority and/or licensing authority (e.g. the Ministry for Foreign Affairs). Find out beforehand about the possible need for a licence and get the export licence in advance.
- The Customs restriction manual features the most important export, import and transit restrictions that Customs supervises.
Find out about the restrictions and requirements of the country of destination. Ask the transport company about transport restrictions.
- Good sources of information are e.g. Finpro, the Shipping Handbook, embassies, Enterprise Finland Services, and the Market Access database of the EU Commission, your forwarding agency as well as shipping companies and airlines or another transport operator.
Check the commodity code of the goods in advance
- The commodity code in export is an 8-digit CN-code. It determines the export restrictions, among other things. That’s why it is important to use the right commodity code.
- The commodity codes can be found in the Combined Nomenclature (CN) or the Taric database.
- Customs can also help you in determining the commodity code.
- Only written binding tariff information (BTI) is a decision on the commodity code applied to goods that binds both Customs and the importer.
Find out if the goods get exemption from customs duty or lowered tariff treatment in the destination country; this lowers the costs for the buyer
- Countries with which the EU has mutual free trade or other preferential tariff agreements, grant reduced or zero tariff rates on products originating in the EU.
- Find out if the country of destination is part of the contracting countries and whether the prerequisites for preferential treatment are fulfilled. Also find out which certificate of origin grants you preferential tariff treatment in the country of destination.
- If you regularly export goods, you can become an approved exporter, then you have a more extensive authorisation and can certify the declaration of origin yourself.
- Customs certifies EUR.1 and A.TR forms when necessary.
- Note that the general EC certificate of origin granted by the Chamber of Commerce does not entitle you to preferential treatment – it only proves the origin of the goods.
Obtain the registrations and IDs needed to submit a declarationTulli.fi
- Register as an approved exporter with Customs; it facilitates a smoother processing of your declarations. At the same time, you will receive the EORI number you need, and will not have to apply for it separately.
- If you use the Customs Export Declaration Service, you need a Katso ID (Master User ID or a Katso ID, to which the role CUSTOMS - Customs clearance has been granted).
- Obtain the Katso ID from the Finnish Tax Administration.
Declare your export to Customs in advance – the goods must be placed under the export procedureTulli.fi
- As an exporter you are responsible for the customs clearance. You can lodge the export declaration online using our Export Declaration Service or by message (requires authorisation from Customs). You can submit the declaration yourself or use an agent.
- Choose the right customs procedure and nature of transaction according to the purpose of use. You need a different code if the goods e.g. are exported for repairs and returned. The code list contains the codes to be used in the declaration.
- Submit your export declaration well before sending the export goods, i.e. no later than when loading the goods into the means of transport.
- In certain cases, you do not have to submit an electronic export declaration.
Loading can begin when Customs has approved the export declarationTulli.fi
- The goods have to be available for customs inspection at the location mentioned in the export declaration. The transport can begin when Customs has sent the decision on release and the export accompanying document, i.e. the EAD. The EAD is a reference (MRN) which specifies the export. The carrier needs the MRN to finalise the export at the place of exit.
- When the goods have left the EU territory and the freight carrier has given Customs the required documents, Customs certifies the export. You receive a decision on release with certification of exit confirmed by Customs; this also verifies a sale free from value added tax.
You can request a corrections or invalidation if something goes wrong or if, for instance, the export is cancelledTulli.fi
- If you notice that an error has been made when clearing your consignment through customs, you can file a claim for revision. Find out the prerequisites for an appeal.
- The appeal must be lodged as soon as you notice the error. The request must be made within a year from the date the original declaration was received by Customs. The request for appeal is made electronically with an appeal message or by using an electronic form.
- You can apply for invalidation in certain circumstances, for example if the goods in the export consignment will not be exported from the EU territory.
Find the commodity code of your goods in advance
The commodity code of the goods determines whether or not there is an export restriction, prohibition or a ban in place regarding the goods. Find the commodity code of your goods in advance.
Find out which export restrictions and prohibitions apply – a possible export licence must be applied for in advance
The export of some goods are subject to restrictions or is prohibited by either Union or national regulations. Furthermore, there are regional export and economic sanctions in place. Such goods include e.g.:
- products that deplete the ozone layer
- dual-use items
- hazardous chemicals
- used electrical goods
Ask the right licensing authorities whether you need an export licence or whether exporting the goods is prohibited. EU’s export restrictions can be checked by commodity code in the EU’s Taric database.
The export licences are always granted by the administering authority. Export licences for dual-use products are for example granted by the Ministry for Foreign Affairs.
Find out about the restrictions and requirements of the country of destination. Good sources of information are e.g. Finpro, the Shipping Handbook, embassies, Enterprise Finland Services, the Market Access database of the EU Commission, your forwarding agency as well as shipping companies and airlines or another transport operator.
Register as an export customer
By registering as an export customer, the company automatically receives an EORI number. During the registration process, businesses are given code extensions to be used with their business ID (e.g. T0001), and with it the name and address information of the business are transferred automatically to the export system of Customs. Registration is free of charge.
Registration is mandatory for exporters with at least five export consignments per year.
If you lodge the export declarations in the Customs Export Declaration Service; get a Katso ID
The process of declaring exports is smoother when you are an identified declarant. Companies log in to the Export Declaration Service using their Katso ID (a Master User ID or a Katso ID to which the role CUSTOMS-Customs clearance has been granted). The Tax Administration grants the Katso ID.
Points to consider
- Export restrictions
- Registering as an export customer
- Export Declaration Service
- EORI number
- Combined Nomenclature (CN)
- Binding tariff information
- Preferential treatment in export
- Amendment and invalidation of export declarations
- EU’s Taric database
- Exporting from the EU - what you need to know: EU Market Access Database
- Tax Administration: Setting up a Katso ID
- Enterprise Finland Services
- Ministry for Foreign Affairs