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Changes to transit guarantee reservations

Publication date 3.2.2023 8.34
Press release

The changes to the EU customs legislation will bring about phased changes to customs declarations in 2019‒2025. In Finland, new transit declarations will be deployed in September 2023. In conjunction with introducing the new transit declarations, Customs will also rework its transit guarantee system.

This means that the data content and structure of the transit declaration will change. A mandatory detail to be introduced is, for instance, the amount to be reserved from the guarantee reference amount, which means that in the transit declaration, the holder of the procedure must provide the amount of guarantee to be reserved (the amount of customs duties and taxes). Average one-time reservations will no longer be used. 

In future, the amount to be reserved from the guarantee must correspond to the actual customs duty and tax liabilities for the goods to be transited or to the amount of customs duty or taxes calculated based on the value of similar goods. The holder of the procedure is responsible for the declaration they have submitted, so the grounds for the value details must be archived for potential controls for the current year and the following 3 years.

Customs will offer statistics-based tools that can be used for determining the customs duty and tax liabilities for transits.

Customs will provide more information on the matter in due course.

More information: yritysneuvonta(at)
New transit declarations will be introduced in September 2023 (Customer notice, 15 September 2022)

Customer notice Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet