Other authorisations

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.

Read more about the special arrangement in VAT payments.

Instructions on bookkeeping requirements relating to the special arrangement at instructions on authorisations.

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.

EORI number

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.

Message exchange

If you regularly lodge a large number of customs declarations, message exchange may be more efficient for your business than lodging declarations in the e-services. In order to start using message exchange, you must register as a message customer. Read more about message exchange.

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.

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)


Any questions?

Registry office and archive services
Postal address: PO Box 512, 00101 Helsinki
Mon–Fri 9 am–3 pm

Our Registry Office answers questions about submitting documents.

As for questions sent to us by email, it may take several days before we are able to reply. In urgent matters please contact us by phone, on Facebook, X or through our chatbot. 

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.

Street address: Hamnterminalen, Hamngatan 24, 22100 Mariehamn
Postal address: PO Box 40, AX-22101 Mariehamn, Åland
Mon and Fri 12.00-16.15. Other weekdays, service is only available by appointment. Please book your appointment no later than the day before via e-mail at mariehamnstull@tulli.fi.
Åland Islands tax border information

In this customs office, you can pay your customs invoice in cash or by card

Keywords Return goods