The instructions on how to declare free-of-charge goods in an import declaration have been specified
Finnish Customs has specified its instructions on declaring free-of-charge goods in an import declaration. In future, free-of-charge goods and chargeable goods must be declared in separate declarations in the new Customs Clearance Service or via message exchange. In the Import Declaration Service for private persons, they can be declare in the same declaration.
In the import declaration, enter the nature of transaction based on code set CL091, with codes 29, 30 and 99 for free-of-charge goods.
Provide in the Customs Clearance Service or with a message, the value of the free-of-charge goods for each goods item as follows:
- price of the goods 0 and currency
- the value of the goods with code ‘1A’ as total to be added
- The value of goods is determined according to the price at which the goods would be sold to the Union. The value contains the additional costs outside the borders of the EU, e.g. freight and insurance costs.
- The code ‘1A’ cannot be used if the value of the entire consignment exceeds 20 000 euros. In this case, use the code ‘AK’.
- statistical value and currency code
- Statistical value means the price of goods including the additional costs, such as freight and insurance, occurring outside the borders of Finland. The taxes and charges levied in Finland are not included in the statistical value. The statistical value cannot be 0.
- in the additional information the code for additional information FIXXX, and the reason why the goods are free of charge.
If Customs notices errors in the import declarations of free-of-charge goods that have been submitted after 19 April 2021 in the Customs Clearance Service or with a message, Customs corrects the declarations on its own initiative. However, the declarant has the right to be heard in the matter (UCC Article 22(6)).
More information: yritysneuvonta.lupa-asiakkaat(at)tulli.fi