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.
This page is incomplete and will be updated.
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?
Finnish applicants can apply for an EORI number via Customs online services. Suomi.fi identification is used when logging in to the service. Read here how to identify yourself and grant mandates in Suomi.fi.
If for some reason the service is unavailable, Finnish companies can apply for an EORI number with the Finnish form 730s.
Operators established in third countries (outside the European Union) must use the form in English 730e. The information content of the application is different to the application meant for Finnish companies.
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.
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.
PO Box 512, 00101 Helsinki
The Registry office provides service in matters concerning the submission of documents. No customs information is provided at this number.
Information for private customers
Documents can be left in the mailbox in the elevator lobby on the second floor Mon–Fri 8 am–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.
General instructions for businesses offers advice Mon–Fri 8 am–4.15 pm. Have a look at the FAQ or contact us with your question.