Providing freight information in a customs declaration

Information given on a customs declaration is required to be correct. Customs checks declarations submitted for goods retrospectively, and has observed insufficient or incorrect information for example in declarations concerning air freight. Customs has published specified instructions for declaring freight on the page on providing value information. 

Declarations of air freight require using a percentage table, which has proved to be problematic. A percentage table for air freight can always be used when the freight price is known, even when the seller has paid for the freight according to the contract. 

When a percentage table for air freight is used correctly in customs declarations, the customs value of goods or the “tax base” is not the same as the statistical value of the goods. The statistical value includes air freight up to the delivery in Finland. The customs value or the “tax base” contains the computed share of the air freight’s journey outside the EU. You should check the percentage table for the air freight percentage that you must include in the customs value based on the place of departure.

Customs will arrange a free-of-charge web seminar, open for all operators, on submitting value information in import declarations. More information in our customer notice.   

More information:
Provide value information correctly in customs declarations web page
Value information must be provided in the simplified customs declaration (customer notice, 7 July 2023)
When exported goods are returned to the EU territory – make sure that you provide the value information according to the correct procedure (customer notice, 21 June 2023)
Message declarant: please note that some value adjustment codes will no longer be in use in autumn 2023 (customer notice, 20 June 2023)
Changes to declarations of free-of-charge goods concerning businesses (customer notice, 8 May 2023)

yritysneuvonta(at)tulli.fi