Please note the amendment to the VAT Act when you declare goods imported for charitable or philanthropic organisations

An amendment to the Finnish Value Added Tax Act (VAT Act), regarding goods for charitable or philanthropic organisations, entered into force on 1 May 2023. The amendment affects the additional procedure codes used in customs declarations when declaring basic necessities that are imported by State organisations or other charitable or philanthropic organisations approved by Customs and that are distributed free of charge in the customs territory of the EU to meet the immediate needs of human beings in need of aid. From now on, the condition for VAT exemption is that no payment has been made for the imported goods. 

The instructions for customs declarations on the webpage “Russian attack on Ukraine” have been updated. The importer must indicate whether the importer has paid for the imported goods or whether they are free of charge for the importer. In the declaration, choose the additional procedure code as follows:

If the imported goods are free of charge for the importer, use the additional procedure code 

• “3HY – Goods for charitable or philanthropic organisations – basic necessities imported by State organisations or other approved organisations, provided that the goods have been received free of charge (Article 61(1)(a) Duty Relief Regulation, VAT exemption under section 94(1)(15 a) VAT Act)”. 

If the imported goods are subject to payment for the importer, use the additional procedure code

• “C20 – Goods for charitable or philanthropic organisations – basic necessities imported by State organisations or other approved organisations. (Customs duty exemption under Article 61(1)(a) Duty Relief Regulation, VAT 1(1)(2) VAT Act)”.

More information 
Russian attack on Ukraine – export sanctions and their effects on businesses and private individuals
yritysneuvonta(at)tulli.fi