Changes in providing foreign importer’s identifiers in import declarations in September 2023

In the future, the EORI number must always be provided as the identifier of a foreign importer in import declarations, even if the importer has a Finnish business ID for value added taxation. Finnish Customs will expand controls of identification numbers as of 2 September 2023.  

Provide the EORI number as importer and declarant ID

In the future, Customs will reject declarations where something other than a valid EORI number has been provided as ID number in the boxes for ”Declarant” or ”Importer”.  

According to the current legislation, the EORI number can be omitted only if the importer is a private person.

Provide the Finnish VAT number of a foreign company in the additional fiscal information

If a foreign importer has been granted a Finnish VAT number by the Finnish Tax Administration, this number must be entered as identifier of the additional fiscal trader in the import declaration. The role code of the additional fiscal trader must then be ”FR1–Importer”. Based on this information, Customs identifies the importer as registered in the VAT register of the Tax Administration, and will not levy any import VAT.

More information:

UCC(at)tulli.fi