Registration under the special arrangement for import VAT
Taking the special arrangement (SA) into use in the capacity of a representative requires a notification of registration to Customs.
The notification of registration is to be submitted in free format to the Customs Authorisation Centre prior to starting operations. The notification must contain at least the name of the operator, their EORI number and address, and the name and contact details of the SA contact person. The notification must also indicate whether the decision on registration can be sent to the representative through secure email.
For accepted registration, the operator must have a valid payment deferment authorisation. Moreover, the operator concerned must consent separately to the use of the guarantee to cover VAT on goods which are under the special arrangement and imported by private persons. Before registration, the Authorisation Centre confirms that the appropriate requirements are met.
The Authorisation Centre then issues a decision on registration and sends it to the representative. The decision comes with customer instructions that describe the procedure. The instructions also lay down the responsibilities of the representative acting under the special arrangement.
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.
Authorisation to extending the return time for return goods is applied for online in the Authorisation and Decisions Service via the main page for Customs’ online services.
If you are unable to log into the Authorisation Service, contact the Customs Information Service.
Your company will need an EORI number serving as a business ID for many authorisations. You must apply for an EORI number with Customs. Read more about the EORI number and applying for one.
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.
Authorisations for direct message exchange and amendments to valid authorisations are applied for online in the Authorisations and Decisions Service. If you are unable to log into the Authorisations and Decisions Service, contact the Customs Information Service.
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.
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.
Application form 1056s (in Finnish)
Our Registry Office answers questions about submitting documents.
General customs advice is available from our information service for private customers.
You can drop your documents in the post box of our second floor elevator lobby from Monday to Friday, 8 a.m. to 4.15 p.m. We register your documents as having arrived on the day when you deliver them. For a confirmation of receipt, you can call for one of our customs officers to serve you.
When you send documents containing personal details to Customs, we recommend that you use secure email for safety reasons. See the instructions on sending secure email.
Åland Islands tax border information