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When exported goods are returned to the EU territory – make sure that you provide the value information according to the correct procedure

Publication date 21.6.2023 13.30
Press release

Please be observant when lodging a customs declaration for goods exported from the EU that are returned to the EU territory. Customs has detected errors in how value information has been provided, so make sure that you provide the value information in accordance with the selected procedure.

On our website, we have specified the instructions for providing value information.

Re-import after temporary export or import of returned goods?

The instructions for declaring imports vary depending on whether the goods you are importing were exported from the EU temporarily or permanently. The value information must be provided in the customs declaration according to the instructions, so that the customs value and the taxable amount for VAT will be correct.

See the instructions for re-import after temporary export or for import of returned goods:

  • If you are importing goods that were exported temporarily from the EU, see the instructions for declaring imports on the web page ”Re-import after temporary export”. Examples of temporary export:
    • You have lodged an export declaration for the goods using the procedure 2300. The import declaration for returning goods is lodged using the procedure 6123, so you are re-importing goods that were exported temporarily e.g. for an exhibition.
    • You have lodged an export declaration for the goods using the procedure 2200. The import declaration for returning goods is lodged using the procedure 6122, so you are re-importing goods that were exported temporarily for processing, repair or other handling.
  • If you are importing goods that were exported permanently from the EU, see the instructions for declaring imports on the web page ”Import of returned goods”.
    • You have lodged an export declaration for the goods using e.g. the procedure 1000 or 1040. The import declaration for returning goods is lodged using the procedure 4010, so the goods were exported permanently from the EU, but they are returned.

More information:

Re-import after temporary export

Import of returned goods

yritysneuvonta(at)tulli.fi
Customer notice