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Changes to declarations of free-of-charge goods concerning businesses

Publication date 8.5.2023 9.11
Press release

Customs has previously instructed customers to declare free-of-charge goods with the trade price of 0 euros. There are now changes to customs declarations of free-of-charge goods. Our website contains broader information on providing value in customs declarations. The renewed web page is named “Provide value information correctly in customs declarations”. 

For example, the trade price of goods or the value of the item to be cleared is given as the actual value of free-of-charge goods. In customs declarations, the free-of-charge nature of goods is indicated with the “nature of transaction” code and with the valuation method. Free-of-charge goods and goods subject to charge cannot be declared on the same customs declaration, as different “nature of transaction” codes are used in the two cases. In the future, free-of-charge goods can also be declared using a declaration for low value goods. 

In special cases, the goods value of 0 euros can still be used in customs declarations. Such a special case may involve, for example, repair based on a guarantee. Customs instructions contain detailed descriptions of exceptional cases. 

Have a look at our renewed web page: Provide value information correctly in customs declarations

Due to the change, for example our web pages with instructions for imports of return goods and outward processing are being updated. 

More information: yritysneuvonta(at)

Customer notice