Import declarations will be renewed in two phases in 2020 and 2021
The import declarations submitted by businesses will be renewed, and the processing of these declarations in Finnish Customs’ new Customs Clearance System UTU will start in 2020–2021.
Towards the end of 2020 (in November at the earliest), businesses will start submitting the declarations for goods to be released for free circulation in a new format, with the exception of simplified customs declarations.
In the second phase, towards the end of 2021, also the simplified declarations as well as the declarations for processing and specific use will be renewed.
Changes towards the end of 2020
Towards the end of 2020, businesses will submit renewed declarations for goods to be released for free circulation, if they use customs procedures with procedure codes 01, 07, 40, 42, 45, 61, 63, 68, 95 and 96. Some customs procedure codes will change. For example, the customs procedure code for goods imported from other EU countries to the Åland Islands will be 40 instead of the current code 49. The use of code 49 will also end in declarations for goods imported from Turkey.
Declarations for goods to be released for free circulation will, exceptionally, be submitted to Customs’ customs clearance system UTU in the current format in two cases:
- when customs procedure code 40 is used in declarations for end-use
- when simplified customs declarations are submitted. Simplified declarations have been used in two-stage declarations, for example in periodic declaration and in supplementary declarations submitted by EIR authorisation holders.
Towards the end of 2020, there will also be changes to the following:
- Amendment after release and invalidation of declarations submitted to the UTU system will take place electronically and amendment will be requested with free-form contact.
- Reply to Customs’ additional information request with a message or in the online service. It will replace the current additional information replies sent by email.
- Release notification sent to the warehouse keeper concerning import clearance by businesses.
The number of import declarations will increase, when the minimum levy for VAT will no longer be applied from 1 January 2021
From the beginning of 2021, VAT must be paid for all goods imported from non-EU countries, regardless of the value of the goods, so the number of import declarations will increase. Import declarations will also have to be submitted for goods with a value of less than 22 euros. A new low value consignment declaration will be introduced at the same time. This declaration with simplified data content can be used when the value of the goods is no more than 150 euros, and the goods are not subject to any restrictions or prohibitions.
Customs declarations that will change towards the end of 2021
Towards the end of 2021, all simplified declarations will be renewed. All declarations for inward processing, outward processing that begins with import, temporary admission and end-use where the customs procedure codes 44, 46, 48, 51 and 53 are used will also be renewed. The new customs procedure code 40 will be used in declarations for end-use.
Simplified declarations that are new or will be renewed:
- in periodic declaration, electronic simplified declarations specific to each means of transport, which will replace the current releases with the consignment note
- new electronic presentation notifications required of the holders of the EIR authorisation, that is, former holders of the authorisation for local clearance at import
- individual simplified declarations, when two-stage declarations are submitted
- supplementary declarations.
We will publish a more specific timetable for the introduction of the new declarations at a later date.
More information: UCC(at)tulli.fi