National tax border declarations on trade between Åland and mainland Finland in inward processing and temporary admission

When goods are declared for inward processing or temporary admission in the goods traffic between Åland and mainland Finland, a national tax border declaration must be submitted for the goods as of 5 November 2022.

When the goods are sent for processing, the consignee has the responsibility to lodge a declaration. When the goods are returned across the tax border after processing, the consignee, i.e. the original consignor of the goods is responsible for lodging a declaration. In temporary admission the owner of the goods should submit both declarations.

A national tax border declaration can be lodged either in advance or at the latest when the goods arrive across the tax border. When using a national tax border declaration, no time limits are set and no liability guarantee is reserved for the goods, contrary to special procedures in general. A periodic declaration cannot be used. The declarations are to be submitted through the Customs Clearance Service or as a message.

Customs procedure codes and codes for additional procedures

When the goods are transported for processing or temporary admission, the customs procedure code 4000 is indicated upon import and 6121 upon re-importing the goods.

If the goods are imported for inward processing, for example, for repair, provide the additional procedure code 671. 

If the goods, such as rental machines and devices, are imported temporarily across the tax border, provide the additional procedure code 673.

Additional information codes for inward processing declarations

The direction of transportation is provided using an additional information code. When the goods are transported from the Åland Islands to mainland Finland, enter the code FIMAN. When the goods are transported from mainland Finland to Åland, enter the code FIAXM.

When the goods are dispatched for processing, several details are submitted using additional information code FIXXX. A required number of lines for the code FIXXX should be added to the declaration and the information should be entered in the description field of the code. The code FIXXX is used for submitting the following details:

• goods description of the processed product
• estimated period for discharge (dd.mm.yyyy)
• planned activity i.e. what will be done to the goods under the inward processing procedure and what will the processed product be (goods description)
• the address of the place of processing
• means of identification
  • Provide as means of identification e.g. a manufacturer’s number or serial number
  • Always enter the address of a place that keeps records of processing with its own code FIXXX as an additional means of identification.

When the goods are returned, only one additional information code FIXXX is required in the customs declaration to provide a description of the processing that has been undertaken as well as a goods description for the processed goods. 

Attachments related to the inward processing declaration

In a national tax border declaration, some document must always be provided as an additional document to show the value of the goods. When goods are placed for processing, the document can be, for example, a pro forma invoice. When the goods are returning, a processing or repair invoice that shows the value of the processing can be provided. The value of the processing should also be indicated in the declaration under “Total amount invoiced“.

Furthermore, when the goods are returning, the tax border declaration that was used for placing the goods under the inward processing must be entered as an additional document. The document code C019 should be provided, as well as a description in the form of the MRN issued for the declaration.

Additional information codes for declarations for temporary admission

The direction of transportation is provided using an additional information code. When the goods are transported from the Åland Islands to mainland Finland, enter the code FIMAN. When the goods are transported from mainland Finland to Åland, enter the code FIAXM.

When the goods are imported temporarily across the tax border, several details should be submitted using the additional information code FIXXX. A required number of FIXXX code lines should be added to the declaration and the information should be entered in the description field of the code. The code FIXXX is used for submitting the following details:

• goods description and planned activities (e.g. testing, presentation, exhibition or hiring)
• address of the place of use
• estimated period for discharge (dd.mm.yyyy)
• means of identification (e.g. a manufacturer’s number or serial number or the name of a painting brought for the exhibition).

When the goods are returned, the following details should be provided using the FIXXX code:

• description of the activities that have taken place and goods description
• means of identification (e.g. the manufacturer’s number or serial number or the name of the painting that was exhibited)

Additional documents for temporary admission declarations

In a national tax border declaration some document must always be provided as an additional document to show the value of the goods. The document can be, for example, a pro forma invoice, the value of which should also be provided in the section “Total amount invoiced”.

Furthermore, when the goods are returning, the tax border declaration that was used for placing the goods under the temporary admission procedure must be entered as an additional document. The document code C019 should be provided, as well as a description in the form of the MRN issued for the declaration.

More information:

Skattegrans(at)tulli.fi

UCC(at)tulli.fi