Guarantee amount to be covered must be entered in new transit declarations

The amount to be covered must be entered in transit declarations from 18 November 2023, when the new transit declarations are deployed. The amount to be covered means the amount of guarantee reserved calculated by the holder of the procedure, i.e. the amount of customs duties and taxes of the goods to be transited. The amount entered 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. 

When the transit declaration is submitted in the Customs Clearance Service, the service estimates the amount to be covered automatically based on the commodity code data and quantity you have provided. The estimate is calculated according to the highest possible customs duty rate for the goods category. You can use this estimate as a guide, when you enter the amount to be covered.

Exceptional situation where the amount to be covered can be entered as 10 000 euros

Exceptionally, Customs allows that the amount to be covered is entered as 10 000 euros, if all the following conditions are met:

• The amount to be covered cannot be estimated based on the value of the goods, because the value data is not available and estimating the amount to be covered is not possible with a reasonable work effort.
• The consignment to be transited arrived in air traffic.
• The consignment is transited between two airports or within one airport.

If the principal applies this simplified estimate of the amount to be covered, the additional information code ‘FILEN’ must be entered in the transit declaration. The customer’s own management system for transport data must also show the additional information code.

More information:
Changes to transit guarantee reservations (customer notice 3.2.2023)
UCC(at)tulli.fi