The form Statement regarding returned goods is no longer used as of 1 October 2023

Customs form 348e Statement regarding returned goods, which has been used in customs declarations for returned goods, is no longer used as of 1 October 2023. From now on, it is sufficient to enter the additional procedure code “642” as an application for VAT exemption. 

In your customs declaration for returned goods, please enter an additional procedure code that is suitable for your case, for example ”F01 – Returned goods, Customs duty exemption. Article 203 UCC, VAT section 1(1)(2) VAT Act, sold exempt from tax”. If you are applying for VAT exemption for the returned goods, also provide the additional procedure code “642 – Returned goods, supplied inclusive of VAT, the importer is the same as the exporter. Exemption from VAT (section 94(1)(18) VAT Act)”.

More information
Import of returned goods
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