Statistical data on vessels (seagoing) and aircraft (unladen weight over 2000 kg) are declared only when economic ownership is transferred. Economic ownership means the right to claim the benefits associated with the use of a vessel or aircraft in the course of an economic activity by virtue of accepting the associated risks. Concerning these kind of vessels and aircraft a physical crossing of the Finnish border is not required.
Vessels concerned are finished seagoing vessels, which are classified in Chapter 89 of the Combined Nomenclature, including tugs, warships and floating structures. Possible CN codes are:
The definition of aircraft includes finished aeroplanes and other aircraft the unladen weight of which exceeds 2 000 kg. The relevant codes of the Combined Nomenclature are 8802 30 and 8802 40.
Vessels and aircraft arriving or dispatching for processing under contract as well as their return after processing are also declared for statistics. Processing covers e.g. transformation, enhancement or renovation.
Upon dispatch of vessels and aircraft, the country where the company to which the economic ownership is transferred is established, is declared as the country of destination. Upon arrival, the country where the company transferring the economic ownership is established, is declared as the country of consignment.
Arrivals or dispatches of vessels and aircraft for repair work are not declared in Intrastat.
Non-seagoing vessels are declared according to general principles when goods physically move across the Finnish border.
Other airplanes and other aircraft of CN Chapter 88, ie helicopters, spacecraft, suborbital and space launch vehicles, are declared according to general principles when the goods physically cross the Finnish border.