Centralised import clearance to be introduced in Finland in spring 2025
Centralised import clearance will be deployed in Finland during spring 2025. Customs will provide a more exact date in due course. With the introduction of centralised clearance, new messages exchanged between the EU countries will be deployed. To be able to use centralised clearance in imports, message exchange customers must update their software.
Centralised clearance for import
In centralised clearance for import, the importer, or declarant, submits the customs declaration for import to one EU country, although the goods are presented to the customs authorities of another EU country. The country processing the customs declaration will collect any customs duties imposed on the goods. The VAT must be declared and paid according to the rules of the country of consumption.
The importer can also appoint a representative to submit the customs declaration. Only direct representation can be used in centralised clearance.
A Finnish importer who has been granted an authorisation for centralised clearance submits an import declaration to Finnish Customs for example for goods that have been ordered by the company from outside the EU for delivery in another EU country, where they are consumed. The company lodges its import declarations with the customs authorities of only one EU country despite importing goods to several EU countries.
Authorisation for centralised clearance
Centralised clearance for import requires an authorisation that can only be granted to authorised economic operators (AEOC or AEOF). The authorisation specifies, among other things, in which countries the authorisation is valid. The applicant must have a comprehensive guarantee authorisation that is valid in the same EU countries as the authorisation for centralised clearance.
The messages to be exchanged between member states under centralised clearance have not yet been introduced in all EU countries, and therefore, it has not been possible to implement centralised clearance in full. So far, only a few countries are ready to deploy centralised clearance for import. For example, Germany and Sweden have estimated they will deploy the messages for centralised clearance in 2025 at a later stage than Finland.
If your company is interested in starting centralised clearance for import in spring 2025, we advise you to apply for an authorisation for centralised clearance no later than summer 2024.
Centralised clearance affects the MIGs for import declarations
Finnish Customs will update the message implementing guidelines (MIGs) for import customs declarations in summer 2024. The data requirements for the declaration messages FI415 and FI475 and their responses will be updated. If you intend to submit the pre-lodged centralised clearance declaration, you must start using the new message FI432.
In conjunction with introducing centralised clearance for import, Customs will also deploy the new guarantee system in import declarations. So far, the new guarantee system has only been used in transit declarations. From spring 2025, the guarantee reference number (GRN) of the comprehensive guarantee, among other details, must be provided in the new data group “Guarantee” in all customs declarations for import.
More information
Centralised clearance (in Finnish)