Authorisation to establish regular shipping services (RSS)
In regular shipping service, Union goods can be moved between ports within the customs territory of the Union and temporarily out of that territory without alteration of the customs status of Union goods. In regular shipping service, the status of non-Union goods must be proven. Shipping companies can apply for the RSS authorisation, which states the names of the vessels assigned to the regular shipping service, the ports of call and the routes.
Apply for the authorisation to establish regular shipping services via the Customs Decisions System. In the application, use the customs office code FI904006.
Extending the return time for return goods
Have you taken goods out of the EU and want to bring the same goods back? Are you wondering whether you’ll have to pay customs duty for them? Relief from import duties is granted if the Union goods originally cleared for export from the customs territory of the Union are returned there within three years and are declared for release for free circulation. The three-year period can be extended in special circumstances and for justified reasons.
Registration for EORI
Many authorisations require a valid EORI registration. EORI (Economic Operators Registration and Identification) is an EU-wide system for the registration and identification of economic operators. EORI registration means that a competent authority grants an economic operator an authorisation to use one identifier in their transactions with the customs authorities of any EU member state. The EORI number is used throughout the customs territory of the Union as a unique identifier of businesses involved in the import, export or transit of goods across the borders of the customs territory of the Union.
How do I apply for an EORI number?
Operators established in third countries (outside the European Union) must use the form in English.
If the e-Services under Customs online services are not available for some reason, Finnish companies can apply for an EORI number using the application form in Finnish.
Authorisation for direct message exchange
If you regularly lodge a large number of customs declarations, authorisation for direct message exchange is recommended. The authorisation requires the use of messages in XML format and approved customer testing with Customs. A business can be granted authorisation for direct message exchange after it has created its own message exchange software or bought off-the-shelf software from a software supplier.
Registered tax border customer
If you engage in regular trade between the Åland Islands and mainland Finland, you should apply for the authorisation to act as registered tax border customer in the tax border trade between mainland Finland and the Province of Åland. A registered tax border customer can use a consignment note made out for the shipment as VAT return. In addition to the consignment note, a tax return must be filed and the VAT must paid for every tax period (=calendar month). Cash customers must declare the goods to Customs and pay the taxes for each consignment.
- Application form 580s (in Finnish)
Send the application to Mariehamn Customs. The address is displayed at the bottom of the page.
Quota authorisation for import of wood from Russia
If you import wood from the Russian Federation, you can apply for an EU quota authorisation. There are no limitations on the import of wood, so it is not mandatory to apply for the quota authorisation. Also, the quota is of no significance for EU import duties, the duty is always zero per cent.
The system administrates the quota concerning Russian export duties. The holder of a quota authorisation sends the authorisation to their Russian trading partner, who will send the export licence application and the quota authorisation to the Russian export licence authorities. They grant the Russian exporter an export licence, which is presented upon the export clearance of spruce or pine from Russia to the EU. The company will then be granted a reduced export duty (13% and 15%).
- Application form 859s (in Finnish)
- Completion instructions, form 859s (in Finnish)
Send the completed application form to Customs either by email to: kirjaamo(at)tulli.fi or by post to: Customs Registry Office, PO Box 512, 00101 Helsinki.
Simplification of destruction under customs supervision
The holder of the authorisation has the right to transport undeclared and excise goods, except alcoholic and tobacco products, to waste disposal facilities and have them destroyed without the presence of Customs. The authorisation is applied for with a free-form application.
LCP authorisation for trade between the EU and the Åland Islands
If you engage in regular trade between the EU and the Åland Islands, you should apply for an LCP authorisation. The holder of the LCP authorisation may easily lodge a customs declaration through an entry of data in their records. The company must make out a summary of declarations and submit the tax returns and the summary of declarations electronically to Customs and to pay the VAT no later than on the 15th day of the second month following the tax period.
LCP authorisation for tax border trade between mainland Finland and the Åland Islands
If you engage in regular trade between mainland Finland and the Åland Islands, you should apply for an LCP authorisation. The holder of the authorisation may easily lodge a customs declaration through an entry of data in their records. The company must make out a summary of declarations and submit the tax returns and the summary of declarations electronically to Customs and to pay the VAT no later than on the 15th day of the second month following the tax period.
Jointly liable representative for fairway dues
Fairway dues are levied on ships engaged in merchant shipping in Finnish territorial waters. The shipowner, who is the owner or the charterer of a ship or any other organization or person who has assumed the responsibility for operation of the ship, is liable to pay fairway dues. A fairway due declaration is submitted to Customs electronically via the Portnet system, and it must include the details required for determining the dues.
A shipowner established in the EU or EEA can use a jointly liable representative. A shipowner established outside the EU or EEA must have a jointly liable representative. The shipowner and their representative are jointly liable for paying the fairway dues. Acting as a representative is subject to an authorisation granted by Customs.
The status of jointly liable representative is granted to a natural or legal person who is established in a state in the EU or EEA, who is reliable and has sufficient financial solvency, who knows the provisions and procedures concerning fairway dues and who has not committed any serious or repeated infringements of customs or tax legislation.
- Application form 988s (in Finnish)
Registered fairway due customer
A shipowner or a jointly liable representative can apply for the status of registered fairway due customer.
A registered fairway due customer is granted a term of payment for the fairway dues. The registered customer must pay the fairway dues to Customs’ bank account on the Friday of the seventh week following the week of issue of the decision on fairway dues.
Fairway dues may require a guarantee. When determining the guarantee, the following is considered: the operator’s reliability, the scope of the operations and the operator’s economic conditions for liability for the fairway dues.
PO Box 512, 00101 Helsinki
The Registry office provides service in matters concerning the submission of documents, provides information regarding pending matters as well as copying services
Documents can be left in the mailbox in the elevator lobby on the second floor, Monday to Friday 8 am to 4.15 pm; the documents are registered as arrived on the day of submission.
If you need a receipt of submission, please contact a customs officer.
PO Box 40, 22101 Maarianhamina
General instructions for businesses offers advice from Monday to Friday 8 am–4.15 pm. Have a look at the FAQ or contact us with your question.