Goods returned from repair, maintenance or exchange

Free repair or replacement under warranty Paid repair

Your goods are returned after repair or replacement undertaken free-of-charge under warranty, and you declare them yourself via the Import Declaration Service

When goods that have been repaired free of charge are returned to Finland, you can clear the consignment via the Import Declaration Service. The requirement is that the repair is free of charge based on a warranty obligation. In the Import Declaration Service, select the following option: Korjattu tavara, maksuton (repaired goods, free of charge).

If the product sent for repair under warranty cannot be repaired after all, an equivalent new product may be delivered in its stead. In the Import Declaration Service, select the following option: Korvaava tuote palautetulle tavaralle (replacement product for returned goods).

No customs duty is levied when the goods are repaired or replaced free of charge based on a warranty obligation. The requirement is that an export declaration with the correct codes (procedure code beginning with 21) has been lodged for the goods when they were sent for repair. No VAT is imposed either when the repair or replacement is free of charge based on a warranty obligation and when you’re not charged for the transport costs.

If you pay for transport costs, the taxable amount for VAT is the sum of the transport costs.

What information do I need for the customs clearance?

You’ll need the following information and documents for the customs declaration:

  • the arrival notification (from the carrier)
  • the free-of-charge repair based on a warranty obligation must be proven with a pro forma invoice or some other reliable document
  • the export declaration. Read more about sending goods for repair: Returns, repairs and replacements
  • the commodity code of the product.

Your goods are sent back after paid repair and you declare them yourself via the Import Declaration Service

Always strive to use the same mode of transport for the goods. For example, a consignment that has arrived by post should also be sent and returned by post to make the declaration process easier.

When the repaired goods are returned to Finland, they must be cleared through Customs. You can clear the consignment via the Import Declaration Service as a paid repair when you have used the same mode of transport. Another requirement is that a correct export declaration (procedure code beginning with 21) has been provided for the goods when sending them for repair.

Import duties and taxes will be imposed for the costs arising from the repair, export and import transportation, as well as for insurance and related costs and for any parts that may have been added, provided that a correct export declaration (procedure code beginning with 21) has been provided for the goods when they were sent for repair. 

The import duties and taxes imposed are usually customs duty and VAT.

What does the customs value consist of?

The customs value is made up of the repair costs as well as the transport costs for export and import, the insurance and related costs up to the place of entry in the European Union. Any parts that may have been added are also included in the customs value. As for postal consignments, the postal charges up to the destination have to be included in the customs value.

What is the taxable amount for VAT?

The taxable amount for VAT is formed by the repair costs in addition to the price of the goods added outside the EU, the transport, loading and unloading costs to the place of processing, as well as the transport, loading, insurance and related costs incurred up to the first place destination in the EU mentioned in the transport contract. If, at the time of customs clearance, it is known that the goods will be transported to another destination located within the EU, the transport costs and any other import costs incurred up to this destination will be included in the taxable amount.

Example of the import duties and taxes levied for a digital video camera when it is returned after being repaired in the United States
The repair costs for the digital video camera are 200 euros. The price includes added new parts. The postage for sending and returning the camera amounts to 50 euros. The general customs duty rate on a digital video camera is 10.5%.  The VAT is 24% of the taxable amount for import VAT.
- The amount of customs duty is 10.5% of the repair and transport costs of the camera:
-- €250 x 0.105 = 26.25 euros
- The amount of VAT is 24% of the taxable amount for import VAT:
-- (€250 + €26.25) x 0.24 = 66.30 euros
A total of 92.55 euros in import duties and taxes is levied on the repair of the camera when it is imported into Finland            

What information do I need for the customs clearance?

To submit a customs declaration you need:

  • the arrival notification (from the carrier)
  • the invoice on the repair work and any parts and equipment that may have been added
  • the export declaration (read more about sending goods for repair)
  • the commodity code of the product.

Declaring goods returned by post after paid repair in the Import Declaration Service

The picture below shows the most important steps that you need to take or know when you declare goods that you have sent for repair by post and that you have lodged the required export declaration for.

Go to the Import Declaration Service

The goods have been repaired in the United States and are sent to you

Posti sends you a notice of arrival, after which you have 20 days to declare the consignment and pay the import duties and taxes.

Posti.fi
TULLI.FI

Declare the repaired goods and pay any import duties and taxes due in the Import Declaration Service.

When the import duties and taxes have been paid, Posti will deliver the consignment to your home or to the nearest post office.

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