Information about the declaration

The name and VAT number of the data provider are automatically copied to the form after logging on to the programme.

The 5-character reporting unit codes (INT codes), which are given to data providers upon application are selected separately in connection with selecting period, for example FI02345678INT01.


The period is selected after logging on to the programme.

As a rule, the same arrivals and dispatches as for the corresponding VAT period belong to the period of compilation. Period of compilation refers to the calendar month during which the goods are imported to Finland or exported from Finland, provided that the invoicing of the goods has taken place during the month in question or months before that. Goods that are invoiced within the month following the month of the delivery shall be declared in the statistical declaration of the month of the invoice. If the invoicing takes place later, the period of compilation is defined according to the month in which the goods were delivered. If no invoice is associated to the goods delivery (e.g. goods supplied free of charge), the statistical period is the calendar month, during which the goods have arrived or been dispatched.

Deliveries of goods to consignment stocks, merchandise inventories and similar warehouses are declared according to the month of delivery.

Concerning invoicing in several instalments:

  • The statistical period of deliveries for construction and similar projects is defined by the month the goods are imported to Finland or exported from Finland.
  • Partial deliveries are declared all at once, regardless of when they are invoiced, that is, when all partial deliveries of the good in question have been received or sent.

Intrastat period of compilation (+ due date) in 2018

Intrastat period of compilation and due date


The programme provides a declaration number.


If an agent submits a declaration on behalf of a data provider, the name and VAT number of the agent are automatically copied to the form after logging on to the programme.


This section is for the declarant's own use. The data filled in may be used as identification data i.a. for retrospective checking. The length and form of the reference depend on the declaration method and are described in the completion instructions and in the instructions for creating ascii- and csv-files. The use of the reference is optional.


The commodity code according to the Combined Nomenclature (CN classification). The CN classification covers the first 8 numbers of the Finnish Customs Tariff Nomenclature (TARIC). If needed, the CN code can be copied to the form from the nomenclature in the programme. The CN can also be obtained from the Finnish Customs website http://tulli.fi/en/statistics/combined-nomenclature-cn. Customs Information Service provides instructions for defining commodity codes.

The programme checks whether the commodity code is valid, it is thus impossible to declare faulty commodity codes.


Country of consignment for arrivals refers to the Member State from which the goods were originally sent for export to Finland, either directly or through another country.

Country of destination for dispatches refers to the Member State to which the goods are intended to be exported from Finland and that is last known at the time of export. 

More information >>


The country where the goods were produced or manufactured is considered the Country of origin. If the goods were manufactured in two countries or more, the country in which the last significant and financially justified manufacturing or processing took place shall be considered the Country of origin.

For arrivals, the Country of consignment (Member State) is declared as the Country of origin for returned goods. When goods manufactured in Finland are returned to Finland, e.g. through purchase, the Country of consignment is declared as the Country of origin. The Country of origin can thus never be Finland (FI).

If it is impossible to determine the Country of origin of the goods, the Country of consignment is marked down as Country of origin.

The Country of origin of goods manufactured under contract or goods returned after repair work is the Member State in which the manufacturing or repair work was done.

The Country of origin of used ships and aeroplanes is the Country of establishment of the previous economic owner (see section 9.8 Statistical data on vessels and aircraft).

The data shall be declared using two-letter country codes according to GEONOM.


The nature of the transaction is declared using the two-digit codes.

The Nature of transaction code is used to describe different types of goods deliveries. The code indicates, for example, if there are any changes in the ownership of the goods, if there is a trade invoice related to the goods or if the value of the goods has been estimated, and if the goods are processed or repaired. For example, code 11 is used to indicate a normal purchase or sale where the ownership of the goods is changed in return for compensation.

Codes are used in comparing values provided on a statistical declaration and on a value added tax declaration.

List of transaction codes >>


The mode of transport is defined according to the active vehicle with which the goods are imported or exported across the Finnish border. If the mode of transport is unknown the most likely mode of transport shall be declared.

The 1-digit code indicating the mode of transport shall be declared as follows:

1 Sea transport (including car ferry and train ferry transport) 
2 Rail transport
3 Road transport (only possible at the border)
4 Air transport
5 Postal consignments
7 Stationary modes of transport (pipe, cable, electric cable)
8 Inland water transport (the Saimaa canal)
9 Own propulsion (watercraft and aircraft)

Example 1

A Finnish company buys goods from France, from where the goods are transported to Germany by car. In Germany, the car is moved aboard the ship, and the ship arrives in Finland.

The active mode of transport when crossing the Finnish border is the ship, thus the mode of transport is 1 (sea transport).

Example 2

A Finnish company buys a truck in Sweden. The company’s driver brings the vehicle from Sweden to Finland.

Code 9 (own propulsion) is given as the mode of transport.


The pure net mass of the goods item in kilograms (kg). Net mass refers to the weight of the goods without wrapping or packaging.

The quantity must always be declared as an integer, without decimals and without separating full stops or commas. For example, 0.5 kg is declared as 1. Net mass can also be 0, e.g. 0.1 kg is declared 0 kg.

Net mass must be declared for all commodity codes except for the ones with a supplementary unit. The application informs declarants if net mass does not need to be declared for the commodity code. There is a list of these commodity codes on the Finnish Customs website  http://tulli.fi/en/statistics/combined-nomenclature-cn. As for commodity codes for which it is optional to declare net mass, the field is either left empty, or the actual net weight is entered.


A supplementary unit as required by the applied CN commodity code, for example litre, items, pairs, m2, m3 etc. The unit in question is only declared for those commodity codes which require so. In other cases the section is left blank. Which type of supplementary unit to use is indicated in the CN, in the section on the commodity code in question, in the column "Supplementary unit".

The supplementary unit must always be at least one (1). The supplementary unit must always be declared as an integer, without decimals. There is a list of supplementary units in use on the Finnish Customs webpage http://tulli.fi/en/statistics/quantity-units.

If the goods are packed in retail sale packages containing several pieces, the supplementary unit should always be the total sum of the individual goods according to the CN nomenclature. Example: a company imports 20 packages of five CDs. In the statistical declaration, 100 pcs is filled in as supplementary unit.


The invoice value shall be declared as an integer, without decimals (whole euros, no cents).

The invoice value for arrivals is the taxable value of the intra-Community acquisitions, which refers to the price based on an agreement between the seller and the buyer, which includes all additions to the price that the seller charges the buyer. If the seller charges the buyer with expenses caused by the delivery of the goods (e.g. transportation costs), these must be included in the taxable value. The value added tax in connection with the taxable value, however, shall not be included in the declared invoice value.

If the taxable value need not be defined for taxation purposes, the price of the good according to the invoice, excluding VAT, shall be declared as the invoice value.

The invoice value for dispatches is the tax free selling price of the good according to the invoice. If the seller charges the buyer with expenses caused by the delivery of the good, these shall be included in the invoice value.

Example 1

A Finnish company (FI) sells a machine to a Swedish company (SE). FI sends an invoice for 51 000 euros to SE. The invoice includes the delivery costs from Finland to Sweden.

In the Intrastat declaration, the invoice value of the machine is 51 000 euros.

Example 2

A Finnish company (FI) sells a machine to a Swedish company (SE). FI sends an invoice for 50 000 euros to SE. The machine is delivered from Finland to Sweden by a transport company, who send an invoice for 1 000 euros to SE.

In the Intrastat declaration, the invoice value of the machine is 50 000 euros.

For goods supplied free of charge, the price which would be invoiced for the good in the event of a normal purchase (arrivals) or sale (dispatches) shall be declared as the invoice value.

The invoice value of goods delivered for manufacturing under contract or repair work shall be the value of the good at the time of delivery. Concerning goods supplied free of charge,

the current value is reported. When the good is returned after the manufacturing or repair work, the invoice value shall be the value of the good plus the work expenses and other such extra costs according to the invoice.

The invoice value of goods for renting or leasing shall be the value of the good, not the rent or other compensation to be paid.

The invoice value of standard software saved in a data medium shall be the total value of the data medium and the software, according to the invoice.

Discounts granted in the invoice may be deducted in full when declaring the invoice value.

The invoice value cannot be zero (0). 


Declaring the statistical value is optional, and if it is declared, it must be determined correctly. Zero cannot be entered as statistical value. In the future, approximately every five years, Customs Statistics Unit will carry out a survey of the freight and insurance costs in intra-EU trade. The companies included in the survey will be selected by statistical sampling. In the survey, the freight and insurance costs of a couple of goods items declared during the year in question will be inquired.

The statistical value shall be declared as an integer, without decimals (whole euros, no cents).

The statistical value for arrivals is the taxable value which forms the basis for calculating the value added tax. When excise tax in connection with the taxable value is levied in connection with arrivals into Finland, this excise tax should be deduced from the taxable value. Freight and insurance costs as far as to the first crossing point at the Finnish border shall be included in the statistical value (cif value). In the example below delivery costs A are included in the statistical value for arrivals, but not delivery costs B.

For dispatches, the tax free selling price of the good is used as statistical value. Freight and insurance costs for the good as far as to the place of exportation at the Finnish border shall be included in the statistical value (fob value). In the example below delivery costs C are included in the statistical value for dispatches, but not delivery costs D.

The statistical value of goods supplied entirely or partly free of charge is defined according to the price that would be charged for the goods in the event of normal purchase to Finland (arrivals) or sale from Finland (dispatches).

The statistical value of goods delivered for manufacturing under contract or repair work should be the value of the good at the Finnish border. When the good is returned after the manufacturing or repair work, the statistical value shall be the value of the good plus the work expenses and other such extra costs according to the invoice, as well as freight and insurance costs as far as to the Finnish border.

The statistical value of goods for renting or leasing should be the value of the good at the Finnish border at the time of delivery, not the rent or other compensation to be paid.

The statistical value of standard software saved in a data medium should be the total value of the data medium and the software at the Finnish border, according to the invoice.

Discounts granted in the invoice may be deducted in full when declaring the statistical value.

The statistical value cannot be zero (0). 


The invoice value and statistical value are always declared in euros. For currency conversion, the exchange rate applied in internal trade value added taxation shall be used. This exchange rate is the latest selling price published by a commercial bank according to the time of the invoicing of the good. The same exchange rates are used both for arrivals and dispatches.

Alternatively, the foreign exchange rates used in customs clearance may be applied. These exchange rates are published monthly on the Finnish Customs website: http://tulli.fi/en/businesses/import/currency-conversion-rates.

If the used value is in another currency than euros, the value is entered in the first field of section Invoice value/Statistical value in another currency, and the currency is selected from the menu (e.g. SEK). After this the programme converts the value to euros. The programme contains the most common exchange rates.


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