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Union goods imported to Åland from another EU country can also in the future be released with a consignment note

Publication date 14.9.2020 7.42
Press release

Finnish Customs has specified its guidelines for the new tax border declarations. For goods imported from another EU country to Åland, the company must lodge a customs declaration for import, i.e. a tax border declaration, in Customs’ new customs clearance system before the goods are released for free circulation. The declaration can be lodged either via Customs’ e-service for business customers, or  through message exchange. Customs aims to deploy the new customs declarations on 21 November 2020. The date will be confirmed later.

However, VAT registered companies can still provide a two-step declaration for goods to be imported from another EU country to Åland. This means that Customs will release the goods with a consignment note or a similar document, and the company must lodge an electronic customs declaration for import in Customs’ new customs clearance system within 10 days of the release of the goods. The FIEUP additional information code ‘Union goods from another EU country released against a consignment note’ must be entered in the declaration. Furthermore, the date of release of the goods must be entered in the field ‘Exceptional tax determination date’ and the additional procedure code 680.

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Customer notice Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet