Imports from other EU countries to Åland

A foreign transport company can authorise a Finnish representative to submit the presentation notification on its behalf.

The foreign transport company responsible for the notification must have an EORI number, regardless of whether the company submits the notification itself or uses a representative.

A company established in the territory of the EU obtains the required EORI number from its own country, e.g. a Swedish transport company applies for it from Sweden. 

If the transport company submits the notifications itself

If a foreign transport company wishes to submit the presentation notification in the Customs Clearance Service, it must register with the Suomi.fi service. Upon registration, the person in the company who can grant company employees required mandates for submitting notifications is also designated.

The registration is applied for in the Suomi.fi mandate service provided by officials.  

• Read more about the mandate service provided by officials on the website of the Digital and Population Data Services Agency (DVV) (available in Finnish)
• Go to the Suomi.fi mandate service provided by officials (authorisation with an application)

The person granting mandates must register with the Finnish Authenticator Identification Service before the company is registered. The Finnish Authenticator identification code issued to the foreign person granting mandates must be provided in the mandate service provided by officials. In the application, indicate that you are applying for the right to grant “Customs clearance” mandates.

If someone else in the company than the person granting mandates for transactions in the company, submits notifications via the Customs Clearance Service, the person granting mandates for transactions must grant this employee the mandate “Customs clearance” in Suomi.fi Authorizations.

If the person submitting the notification is a foreign citizen, they must register with the Finnish Authenticator Identification Service and identify themselves through it to access the Customs Clearance Service.

The presentation notification must indicate the name and EORI number of the submitter of the notification, i.e. the transport company. Provide also

• mode of transport
• identification of means of transport
• type of means of transport
• previous document
• location of goods
  • select type A and provide the address details of the place of presentation as the qualifier
• customs office of presentation
  • enter the customs office code for Mariehamn Customs
• additional information codes.

If a VAT-registered importer is going to submit a periodic declaration, the transport company must submit a presentation notification:

• Provide the additional information code “FIEVR – Presentation of goods at tax border”. Always select the previous document type “ZZZ” and enter the transport document number in the next field.

If the importer has pre-lodged a tax border declaration and notified the transport company of this, the transport company must submit a presentation notification:

• At declaration header level, select the additional information code “FITSH – Presentation of a pre-lodged customs declaration”. Select the previous document type “IM – Import declaration” and provide the MRN of the import declaration as the identifier of the previous document.

Previous document

Select the previous document type ”ZZZ – Other previous document”.

As the reference, provide e.g. the number of the consignment note or of another document related to the delivery of the goods.

Estimated and final transaction price

If you don’t know the final transaction price when you are submitting the tax border declaration, provide the estimate transaction price.   At declaration header level, provide also the additional information code “FITPA – Import across the national tax border, the data is based on estimates”. 

Provide the final transaction price using an amendment request in the Customs Clearance Service. If you submitted the declaration via message exchange, provide the price using an amendment request message. Submit the amendment request within 30 days of the date when you provided the estimated transaction price.

If you are importing grid electricity from Sweden to Åland, declare the electricity imported during a calendar month no later than ten days after the end of the calendar month.

• Provide “A” as the additional declaration type.
• Leave the field for tax determination date blank.
• Provide the additional information code “FIXXX” and the description of the declaration period in the format “declaration of electricity mm/yyyy”.
• Enter “1 kg” as the gross and net mass of the electricity.
• As the kind of packages, provide “NE – Unpacked or unpackaged”, and “1” as the number of packages.
• As the previous document, provide the number of the commercial contract and as the type, “1ZZZ – Other document”.

The importer registers the goods as arrived and keeps a list of the goods that have arrived, e.g. in the warehouse records or in some other records. There are no formal requirements for other records, they can be e.g. in the form of an excel spreadsheet. The records can also be hand-written.

The entry in the records must contain at least the following details:

• The reference number of the presentation notification, the transport document identifier or invoice identifier provided upon presentation, or some other identifier with which the presentation notification can be found in Customs’ system (e.g. how the notification was submitted, when and by whom)
• Running number
• The date when the transport company handed over the possession of the goods to the consignee. The registered date determines the month to be provided in the periodic declaration.

If the importer is not notified of the presentation notification by the transport company, the transport company that brought in the goods shall be entered in the records as the submitter of the presentation notification.

If the importer has decided that the goods will be delivered directly to another consignee, it is still the responsibility of the importer to register the goods as arrived.

A periodic declaration refers a national tax border declaration submitted via the Customs Clearance Service or via message exchange.

Submit the periodic declaration no later than on the last day of the month following the month of import

In the periodic declaration, provide the details of the goods received from an individual seller in no more than one calendar month. One calendar month may one or several declarations per seller. However, details of goods for a consignment-specific customs declaration has already been lodged shall not be provided in the periodic declaration.

Tax determination date

Leave the field for tax determination date blank.

Additional information code

Select the additional information code “FITEJ – Import across the EU tax border, periodic declaration”. As the description, enter the month for which the declaration is lodged, in the format mm/yyyy.

Additional document

Additional document is a mandatory detail. Provide a document indicating the value of the goods. If the periodic declaration covers several consignments, there may be one or several invoices. In the records, you can also compile a list of the documents related to the different consignments, and provide the name and date of the compiled list as the identification number of the additional document. In that case, provide the additional document type “1ZZZ – Other document”.

Previous document

As the previous document type, select “MRN – MRN of previous electronic declaration” and as its identifier the MRN of the presentation notification submitted by the transport company, if you know the MRN. There can be a maximum of 99 previous documents.

If you haven’t received any presentation notification MRNs, select the previous document type ”ZZZ – Other previous document” and provide the number of the document as the description.

The other previous document can be:

• transport document
• invoice
• detail entered in the records with which the presentation notification can be found in Customs’ system (e.g. how the notification was submitted, when and by whom)
• running number entered in the records
• date when the goods arrived in the warehouse, entered in the records.

Compiled list

In the records, you can also compile a list of the presentation notification reference numbers of the different consignments, and provide the name and date of the compiled list as the identification number of the additional document. In that case, provide the additional document type “ZZZ”.

Select the declaration type “D – Pre-lodged standard customs declaration”. 

Tax determination date

The tax determination date is not provided. 

Previous document

Select the previous document type “ZZZ – Other previous document” and, as the reference, provide e.g. the number of the consignment note or of another document related to the delivery of the goods.

Estimated and final transaction price

If you don’t know the final transaction price when you are submitting the tax border declaration, provide the estimate transaction price.  At declaration header level, select the additional information code “FITPA – Import across the national tax border, the data is based on estimates”. 

Provide the final transaction price using an amendment request in the Customs Clearance Service or with an amendment request message. Submit the amendment request within 30 days of the date when you provided the estimated transaction price.