Authorisations for simplifications
Simplifications are facilitations granted to businesses that are established in the EU and that often require the same services and regularly conduct business with Customs.
The purpose of the simplifications is to facilitate transactions with Customs. When a business uses electronic declaration systems and simplifications, it can conduct business with Customs at any time. The use of simplifications may also make operations of the business more effective, which brings economic benefits to the holder of the authorisation.
Authorisation for using a single commodity code
Customs may agree that the goods cleared with one customs declaration be declared using a single commodity code if declaring each of the goods in accordance with its tariff subheading would entail a burden of work and expense disproportionate to the import duty chargeable.
However, the authorisation cannot be granted if the goods are placed under a special procedure of if the goods are subject to restrictions, bans or trade policy measures. The goods must not be subject to excise duty.
The authorisation for using a single commodity code must be applied for with a customs declaration, in which case the customs declaration serves as the application for authorisation.
Applied legislation: Union Customs Code, Article 177.
Authorisation to use simplified declaration (SDE)
Goods may be placed under a customs procedure on the basis of a simplified declaration which may omit certain particulars (such as the value of the goods) or supporting documents (such as the EUR.1 movement certificate). A commercial or administrative document may be used as a simplified declaration, as long as the document contains at least the particulars necessary for identifying the goods.
New SDE authorisations and amendments to valid SDE authorisations are applied for in the Authorisation Service via the main page for Customs’ e-services.
If you are unable to log into the Authorisation Service, contact the Customs Information Service.
Authorisation for entry of data in the declarant’s records (EIR authorisation)
Entry in the records refers to a declaration process where the goods are released for free circulation in the customer’s own facilities or in some other location specified in the authorisation. In that case, the entry in the records serves as a customs declaration and is equivalent to a decision on release. From autumn 2022, a presentation notification must also be submitted for the goods.
To be able to make a customs declaration for goods by entry in the records, you must apply for the EIR authorisation from the Customs Authorisation Centre. The EIR authorisation can also be applied for the use of periodic declarations, where one supplementary declaration is submitted when the period ends.
If entry in the records is used as a customs declaration for special procedures, this must be indicated in the EIR authorisation. The business must also have a written authorisation for the use of special procedures.
New EIR authorisations and amendments to valid EIR authorisations are applied for in the Authorisation Service. If you are unable to log into the Authorisation Service, contact the Customs Information Service.
- instructions regarding entry in the declarant’s records
- guidance on the EIR authorisation (pdf) (available in Finnish)
Applied legislation: Union Customs Code, Article 182.
Authorisation for centralised clearance (CCL authorisation)
In centralised clearance, the declarant can lodge at a customs office responsible for the place where such person is established a customs declaration for goods which are presented to customs at a customs office of another EU Member State. The authorisation applicant must be an authorised economic operator (AEO). The simplification always requires an authorisation granted by the Customs Authorisation Centre.
Finland has national centralised clearance, where all customs declarations are submitted to the Customs Electronic Service Centre. In EU-wide centralised clearance, the business must, in the country where they are established, apply for a centralised clearance authorisation involving more than one Member State. EU-wide centralised clearance will be deployed when electronic import declarations have been introduced within the EU.
Applied legislation: Union Customs Code, Article 179.
Authorisation for self-assessment (SAS authorisation)
Regarding self-assessment, the business can carry out certain customs formalities independently, i.e. determine the amounts of import and export duties and perform certain controls under customs supervision. The authorisation can only be applied for by an authorised economic operator (AEO). The applicant must also have an authorisation for entry in the records (EIR authorisation).
Self-assessment requires an authorisation granted by the Customs Authorisation Centre.
Applied legislation: Union Customs Code, Article 185.
Authorisation for simplification of the determination of the customs value of goods (CVA)
Customs may, at its discretion, grant an authorisation for the simplification of the determination of the customs value of goods. In that case, the customs value is determined on the basis of specific criteria for the transaction value. The customs procedure must be release for free circulation. Authorisation for the simplification of the determination of the customs value of goods must be applied for from the Customs Authorisation Centre.
Applied legislation: Union Customs Code, Article 73.
Authorisation for the status of authorised weigher of bananas (AWB)
A business that imports, transports, stores or handles fresh bananas (CN code 0809 9010) can apply for an authorisation for the status of authorised weigher of bananas. An authorised business is entitled to weigh fresh bananas in their facilities. The business must have at their disposal appropriate weighing equipment approved by Customs and they must keep records of the weighing. The authorisation holder can draw up standard weighing certificates on a standard customs declaration.
The authorisation must be applied for from the Customs Authorisation Centre.
Applied legislation: Union Customs Code, Article 1633) and Delegated Regulation, Article 155.
Ship supply authorisation (EIA)
Under the normal procedure, the supplier is to submit an export declaration to Customs either online or in message format separately for each consignment delivered to a ship or an aircraft. Businesses that regularly deliver a significant amount of consignments to ships or to aircraft, can apply for an authorisation for simplification for ship supplies from customs. Holders of the authorisation can submit monthly declarations for their deliveries retrospectively to Customs. However, the simplification can only be used when the ship or aircraft to which goods are delivered is located in Finland. The procedure may also involve the obligation to provide Customs with an advance declaration before the planned delivery.
- Application form 1010s (in Finnish)
- Completion instructions, form 1010s (in Finnish)
- More information: Ship supply procedure – export declaration for ship supplies