Country of consignment (arrivals) / Country of destination (dispatches)
The country of consignment and the country of destination, are determined by the physical movement of the goods.
The exceptions upon dispatch of seagoing vessels and aircraft (unladen weight over 2000 kg), the country of destination is the country where the company to which the economic ownership is transferred is established. Upon arrival, the country of consignment is the country where the company transferring the economic ownership is established.
The Country of consignment and the Country of destination are declared using the following country codes (in brackets - areas to be either included or excluded from the statistical declaration).
- AT Austria
- BE Belgium
- BG Bulgaria
- HR Croatia
- CY Cyprus
- CZ Czech
- DK Denmark (not the Faeroe Islands and Greenland)
- EE Estonia
- FR France (incl. Monaco, but not Andorra and The French Overseas Departments)
- DE Germany (incl. Heligoland but not the area of Büsingen)
- GR Greece (not Agio O'ros)
- HU Hungary
- IE Ireland
- IT Italy (not San Marino or the Vatican City State)
- LV Latvia
- LT Lithuania
- LU Luxembourg
- MT Malta
- NL The Netherlands
- XI Northern Island since 1.1.2021
- PL Poland
- PT Portugal (incl. the Azores and Madeira)
- RO Romania
- SK Slovakia
- SI Slovenia
- ES Spain (incl. the Balears, but not the Canary Islands, Ceuta or Melilla)
- SE Sweden
The following areas outside the European Union's VAT system are not included in the Intrastat data acquisition system: the area of Büsingen (CH), Ceuta (XC), Melilla (XL), San Marino (SM), Vatican City State (VA), Andorra (AD), Gibraltar (GI), Agio O'ros (GR), The Canary Islands (ES) and The French Overseas Departments Reunion, Guadeloupe, Martinique, French Guyana (FR) and Mayotte (YT).
Data on the trade between Finland and the above mentioned areas is collected using the foreign trade customs clearance procedure; the country code to be used in the declaration is indicated above, after the name of the area.
Examples of reporting of the country of consignment and the country of destination
An example case where the country of consignment does not change
Example 1: Delivery of goods from Germany to Finland and the invoice from another EU-country
The Finnish company FI buys goods from the Swedish company SE, and the goods are delivered to Finland from Germany. DE (Germany) is marked down as Country of consignment for the arrivals even if the invoice is issued by a Swedish company.
Example 2: Delivery of goods from Germany to Finland
The goods are transported from Germany to the Netherlands for shipping to Finland. The country of consignment is Germany (DE).
An example where the country of destination doesn´t change
Example 3: Delivery of goods from France to Finland and the invoice to another EU-country
The Finnish company FI sells goods to the Swedish company SE, and the goods are delivered directly from Finland to France. FR (France) is marked down as Country of destination for the dispatches even if the invoice is sent to the Swedish company.
Example cases where the country of consignment changes
Example 4:
Delivery of goods from Germany for processing. After the processig the goods are sent to Finland. The country of consignment is the Netherlands (NL).
Example 5:
The goods are transported from Germany to the Netherlands to a sales stock. The goods sold from the sales stock are delivered to Finland. The country of consignment is the Netherlands (NL).
