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Inward processing and temporary admission 

When you declare goods transported between Åland and mainland Finland for the inward processing or temporary admission procedure, a national tax border declaration must be submitted for the goods. Submit the declaration via the Customs Clearance Service or via message exchange.

  • In inward processing, goods are imported e.g. for manufacture or repair.
  • In temporary admission, goods are temporarily admitted e.g. for an exhibition or for testing, or equipment or machines are hired out temporarily.

A national tax border declaration can be submitted

The two-stage declaration procedure requires that the transport company has submitted a presentation notification for the goods. 

Always submit separate periodic declarations for goods under inward processing, temporarily admitted goods and other goods to be declared with a tax border declaration. Goods to be declared for different customs procedures can’t be included in the same periodic declaration.

Who is responsible for submitting the declaration?

Inward processing:

  • When the goods are sent for inward processing, the consignee is responsible for submitting the declaration. The consignor can submit the declaration as the representative of the consignee, i.e. of the importer.
  • When goods are returned across the tax border after processing, the consignee, i.e. the original consignor of the goods, is responsible for submitting the declaration.

Temporary admission:

  • The owner of the goods submits a tax border declaration when the goods leave and when the goods are returned.
  • The consignee can submit the declaration as the representative of the owner of the goods.

Instructions for submitting customs declarations

Instructions that apply to both inward processing and temporary admission

Goods consignments for inward processing and temporary admission across the tax border:

Customs procedure code

  • When the goods leave, provide the customs procedure code 4000. 
  • When the goods are returned, provide the customs procedure code 6121.

Additional information code

The direction of the transportation is provided using an additional information code:  

  • from Åland mainland Finland: use the code FIMAN.
  • from mainland Finland to Åland: use the code FIAXM.

Instructions for inward processing declarations

Additional procedure code

When you are submitting a tax border declaration for goods that are to be processed, provide the additional procedure code 671.

Additional document

When the goods are dispatched:

  • Provide an additional document number, e.g. a pro forma invoice. It must indicate the value of the goods.

When the goods are returned:

  • You can provide e.g. a processing or repair invoice that indicates the value of the processing. The value of the processing should also be indicated in the declaration under “Total amount invoiced“.
  • As an additional document, provide the tax border declaration that was used for placing the goods under the inward processing procedure. Provide the document code C019 and, as the description, the MRN issued for the declaration.

When you are dispatching goods for processing,

  • provide the additional information code FIXXX and as its description
    • what goods are imported
    • what operations the goods will undergo and
    • what the processed product will be.
  • If the address of the place of processing is not the same as the consignee’s address, add another FIXXX code and provide the address as its description.

When the goods are returned after processing, provide the additional information code FIXXX and describe what operations the goods have undergone and what the processed product is.


Instructions for temporary admission declarations

Additional procedure code

When you are submitting a tax border declaration for temporarily admitted goods, provide the additional procedure code 673.

Additional document

In the tax border declaration, provide a document indicating the value of the goods as an additional document. The document can be, for example, a pro forma invoice, the value of which should also be provided in the section “Total amount invoiced”. 

When the goods are returned

When the goods are returned, the tax border declaration used for placing the goods under the temporary admission procedure must be also be provided as an additional document. Provide the document code C019 and, as the description, the MRN issued for the declaration.

When the goods are dispatched temporarily across the tax border, several details should be submitted using the additional information code FIXXX. A required number of FIXXX code lines should be added to the declaration and the information should be entered in the description field of the code. The code FIXXX is used for providing the following details:

  • goods description and planned activities (e.g. testing, presentation, exhibition or hiring)
  • the address of the place of use if is not the same as the consignee’s address

When the goods are returned, use the code FIXXX to provide the description of the activities that have taken place as well as the goods description.