Customs’ credit customers can now pay the taxes for an individual customs declaration when clearing the goods in the Customs Clearance Service

Credit customers of Finnish Customs, that is, businesses with an authorisation for using a comprehensive guarantee and for payment deferment, usually pay their import duties and taxes based on a periodic filing or so-called consolidated invoice. If needed, credit customers can also pay the duties and taxes due for an individual import declaration with an invoice.

From 19 June 2021, credit customers can also pay the duties and taxes due for an individual import declaration in the Customs Clearance Service in conjunction with the clearance as a so-called cash customer. When the Customs Clearance Service identifies the declarant as a credit customer, the customer can tick the box “Cash payment” under “Declarant” in the details about Parties. If this box is ticked, “FIKAT” will be shown as an additional information code in the declaration, and the import duties and taxes must be paid before the goods can be released for the procedure.

In message exchange, it is not possible for Customs’ credit customers to act as a cash customer, that is, to pay the taxes in conjunction with submitting the customs declaration.

Likewise, credit customers cannot use the cash payment if the declared goods are subject to excise duty. 

More information: yritysneuvonta.lupa-asiakkaat(at)tulli.fi