Changes in periodic import clearances affect EMCS declarations on excise products in autumn 2022
Customs will renew the simplified and supplementary import declarations in autumn 2022, after which time all import declarations are submitted to Customs electronically. In the future, periodic clearances require simplified declarations specific to means of transport already at the stage of release instead of consignment note declarations. It will no longer be possible to submit initiating declarations for entire periods. If the goods are subject to excise duty and are moved within the tax exemption system, an EMCS declaration is required for goods under each simplified declaration. This means that an EMCS declaration cannot be submitted as a summary for an entire period.
If a business is authorised to clear goods with an entry in the declarant’s records (EIR authorisation), it must in the future provide an electronic presentation notification, unless it is exempt from submitting a presentation notification.
Submit an EMCS declaration in addition to each simplified declaration
When you are importing excise goods from outside the Union to Finland and you wish to move the goods from the border crossing point using the tax exemption system, you must submit an EMCS declaration in addition to the import declaration. EMCS declarations are submitted to the Tax Administration through the EMCS service. Once an EMCS declaration is approved, Customs will issue a decision on release, and the goods can continue from the border crossing point.
In periodic clearances, an EMCS declaration is required for goods under each simplified import declaration. EMCS declarations are no longer submitted for supplementary declarations.
EIR authorisation holders are not required to submit EMCS declarations, although they are required to submit electronic presentation notifications on arriving goods to Customs.