Changes to import declarations will continue in autumn 2022 (updated 6 August 2021)

The changes to import declarations and the changeover to electronic declarations will continue in autumn 2022. After that, all two-step customs declarations lodged at a customs office as well as cash clearances by businesses, such as declarations for special procedures, will also be lodged electronically. The declarations will be lodged electronically either using revised messages or in the Customs Clearance Service. In the future, SAD forms can only be used for the fallback procedure. New customs procedures will also be introduced.

With this reform, the declaration processes regarding Åland will also change. All message exchange customers in import and customs warehousing will also have to update their software, when the messages are revised.

The declarations for special procedures will be lodged in the new service or using messages

In the future, the following declarations will be lodged in the Customs Clearance Service or using the revised messages:

• inward processing declarations (customs procedure 51)
• end-use declarations (new customs procedure code 44)
• temporary admission declarations (customs procedure 53)
  • exception: oral declaration is still in use, and the form 613e shall be submitted to support the oral declaration.

New customs procedures will be introduced

After the changes, the following completely new customs procedures will be introduced:

• 44 – Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.
• 46 – Import of processed products obtained from equivalent goods under the outward-processing procedure before exportation of goods they are replacing (outward processing that begins with import)
• 95 – Placing of Union goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid (placement under the tax warehousing procedure)
• 96 – Placing of Union goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended. 

In the future, the discharge of special procedures or an extension of a time limit shall be requested in the Customs Clearance Service or using the message “Free-form contact”. A separate declaration for the bill of discharge is planned for 2023. 

Simplified declarations and supplementary declarations will be submitted in the Customs Clearance Service or through message exchange

There will be changes to the following simplified declarations and supplementary declarations:

• simplified declarations for periodic clearance
  • declarations specific to each means of transport will replace the current consignment note declarations upon release. The use of the declaration that starts the period will end.
• other simplified declarations
  • In the future, customs clearance involving quotas can be done in two phases.
• electronic presentation notifications submitted by holders of the EIR authorisation (former holders of the authorisation for local clearance at import) 
• the supplementary declarations relating to the above-mentioned declarations.

The simplified declarations and their supplementary declarations will be submitted in the Customs Clearance Service or through message exchange. 

Declarations for goods imported from another EU country to Åland

In the future, when goods are imported from an EU country other than Finland to Åland, the import declaration can be pre-lodged. The goods covered by the pre-lodged import declaration will be presented to Customs using the new electronic presentation notification. At the same time, the use of the two-phase declaration process, where a VAT-registered importer could lodge a simplified using a transport document or other similar document when the goods arrive and then an electronic supplementary declaration within 10 days, will end.

In the future, if a VAT-registered importer doesn’t have access to the complete details when they are lodging the declaration, estimated details can be provided first. When the final details are available, the declarant will provide them by requesting an amendment of the declaration.

Declarations in the goods traffic between Åland and mainland Finland

The value details will become mandatory for all declarants in import declarations on goods traffic between Åland and mainland Finland. At the same time, the use of the two-phase declaration process, where a VAT-registered importer could lodge a simplified using a transport document or other similar document when the goods arrive and then an electronic supplementary declaration within 10 days, will end.

In the future, if a VAT-registered importer doesn’t have access to the complete details when the declaration is lodged, estimated details can be provided first. When the final details are available, the declarant will provide them by requesting an amendment of the declaration.

There will also be changes to the declaration process where a company with a tax border number can submit a monthly recapitulative statement to Customs for the goods it sends to private individuals across the tax border. We will provide more information on the new declaration process for the users of the tax border number later.

Declarations for special procedures in the goods traffic between Åland and mainland Finland will also change. The customs warehousing declarations must already be lodged in the Customs Clearance Service, but there will be changes e.g. to the declarations for goods sent across the tax border for repair. We will provide more information on this later.

The changes will affect all message exchange customers in customs warehousing and import

The changes in autumn 2022 will affect all message exchange customers who lodge import or customs warehousing declarations. All message exchange customers in import will have to update their software and test it with Customs, because there will also be structural changes to the messages. The message exchange customers who already lodge new import and customs warehousing declarations must test their software again.

We will provide more information on how to apply for message exchange customer status in early 2022.

Customs will also change the procedure for hearing a customer before an adverse decision. There will be changes to the data content of the invalidation notification. The amendment request before release for the procedure and the amendment request after release for the procedure will be combined into an amendment request with the same content.

We aim to publish the message implementing guidelines for the declarations about a year before the declarations are deployed.

More information: UCC(at)tulli.fi