Quota benefits managed through tariff quotas will in future be applied for with a standard import declaration
Quota benefits managed through tariff quotas will be applied for with a standard import declaration at the end of 2020, when the new customs clearance system (UTU) is introduced. For the time being, these quota benefits are applied for with a two-step customs declaration. Later on, when the UTU system is extended at the end of 2021 to cover all import declarations, the benefit can be applied for with a standard, simplified or supplementary declaration.
In the UTU system, the clearance decision is generated according to the quota benefit before the quantity that falls within the quota is known. Customs reserves a guarantee, which corresponds to the sum between the quota benefit duty and the general custom duty, if it is a question of queue quota or a critical quota about to be exhausted.
- If the goods fall within the limit of the quota, Customs will not send a decision on revision.
- If the goods do not fall within the limit of the quota Customs will, on the initiative of the authorities, make a decision on revision in about a week. The customs declaration submitted in the UTU system should contain the sequential number of the quota, the quota quantity as well as preferential treatment. Furthermore, it is possible to declare a secondary preferential treatment with the code FIPRE for additional information. If a secondary preferential treatment is declared, it is used as basis for the revision.
- If goods that have not been included in the quota are going to be included in another quota, the benefit must be applied for with a request for revision.
- If some of the goods are granted a quota benefit and some are not, Customs will make a decision on revision, on the initiative of the authorities.
More information: UCC(at)tulli.fi