Changes to declaration of customs value in outward processing

The declaration of customs value in outward processing changed on 23 June 2022. Customs value no longer includes export-related transport or ancillary costs or insurance costs.

Codes 1H and 1I are no longer used

Customs has previousy instructed customers to declare added expenditures with code 1H – Transport and ancillary costs for export from outside the Union (primarily outward processing), and with code 1l – Insurance costs related to export (primarily outward processing). Codes 1H tai 1I must no longer be used in customs declarations involving outward processing.

Customs has updated the instructions for declaring customs value also on the page on outward processing. 

Transport costs for export are only declared in the basis of value added tax

Transport and ancillary costs, as well as insurance costs pertaining to export are currently declared only in the basis of value added tax. If an operator who is not registered for VAT declares these costs in the basis for value added taxation, the expenditures must be declared with code “3C – Any taxes and other charges payable outside Finland”. 

Revision of customs value

You can apply for revision of customs value for customs declarations involving outward processing which incorrectly contain the code 1H or 1I. You can apply for correction of declarations submitted after 23 June 2022.

To apply for revision of customs value, you must submit an amendment request. See instructions for submitting an amendment request.

More information: yritysneuvonta(at)tulli.fi