Changes to import declarations by businesses from April 2021
Changes will be introduced to the import declarations lodged by businesses in April 2021. New declarations will be submitted for goods imported from outside the EU, as well as for goods imported from inside the EU’s customs territory, but outside its fiscal territory. At the same time, changes will also be introduced for declarations submitted in the trade between the Åland Islands and mainland Finland.
After the changes have been introduced, the current Import Declaration Service (ITU) and the SAD form can only be used for simplified declarations and declarations concerning inward processing, end-use and temporary admission.
Information on the use of the fallback procedure will be made available later.
Changes to declarations for imports from outside the EU
The new declarations will be submitted in the new customs clearance service or through direct message exchange. If you are using direct message exchange, remember to update your customs clearance applications and apply for a new message exchange authorisation.
In April, changes will be introduced for the declarations on goods to be released for free circulation, that is, declarations with customs procedure codes 40 and 01, 07, 42, 45, 61, 63 and 68. Customs procedure code 49 will no longer be used, as it will be replaced by customs procedure code 40. However, the declarations concerning end-use will not change although customs procedure code 40 is used in them. Neither will any changes be introduced for declarations concerning periodic clearance or declarations for customs clearance by entry in records (EIR).
Declarations involving tariff quotas or authorisations to present missing documents will in future be submitted to the new customs clearance service using a one-step standard customs declaration.
In future, additional documents can no longer be submitted by email or through the service Attachment Upload (Liitu). The documents can be attached directly to the declaration in the new customs clearance service. Message declarants are to send the additional documents through message exchange. Amendment and invalidation requests concerning declarations can be submitted using a free-form contact request in the form of a message or through the customs clearance service.
Import declarations will no longer receive a customs clearance number, or transaction identifier, from Customs, but an MRN (master reference number).
Examples of the changes to the details to be provided in the customs declaration:
- The declaration type EU will no longer be used; here are some of the types to be used instead:
- When goods are imported from Sweden to the Åland Islands, the declaration type CO should be used. In addition, the additional procedure code F15 and the 8-digit commodity code should also be provided.
- When goods are imported from Turkey, the declaration type IM should be used. In addition, the additional procedure code F16 should be provided.
- Changes to how operator details are provided:
- The operator’s (representative, declarant and importer) EORI number is to be provided.
- If the importer is a foreign business, the Finnish Business ID and the EORI number, with the additional information code FIEOR, are to be provided.
- The T extension used in imports will be replaced by the trader office identifier.
- There will be changes to the codes used in the customs declarations.
- The warehouse ID as an identifier of the location should be provided in the form FI1234567-800101.
- If you want the decisions and other printouts of the customs declaration in PDF format, you should provide FIPDF as an additional information code.
- If you want the consolidated invoices, or periodic filings, as an e-invoice, you should provide the e-invoicing address using the additional information code FIVER.
- The customs clearance decision will not contain any invoicing details; the invoice is a separate document. Invoices can still be paid separately.
- If the previous document is a safety and security declaration (Arex), you should indicate if it is a summary declaration or an entry summary declaration.
- The valuation method used for the goods value details must always be provided.
- There will be some minor changes to the preferential treatment codes.
- The customs system should be provided as a country detail under “Country or country group of preferential origin”.
Changes to the tax border declarations in the trade between Åland and mainland Finland
If a business or corporation is importing goods across the tax border, as in the trade between Åland and mainland Finland, the declarations for such goods will in future be submitted to the new customs clearance service. VAT-registered importers do not need to provide the invoice or exact value details in their declarations if these are not available when the declaration is made. However, they are required to provide the number of an additional document pertaining to the consignment in the form of a reference number found in the import company’s records.
Businesses registered for VAT can still use two-stage declarations. The supplementary declaration must be submitted to the new customs clearance system within ten days of submitting the simplified declaration.
If the business has a tax border number and is sending goods to private individuals, the business can still submit summarising declarations on the goods trade between Åland and mainland Finland to the current Åland Tax Border Declaration Service (ALA).
More information:
Customs webinars
Code list of the new customs clearance service
Customer notice of 30 November 2020: “My details” service opened for businesses – check the service for the trader office identifier required in new customs declarations
The service My details: trader office identifiers and the reservation status of the comprehensive guarantee
Customer notice of 22 February 2021: Changes to preferential treatment codes in customs declarations to be deployed in April 2021
Table with additional procedure codes
UCC(at)tulli.fi
