Transport and warehousing

Transit is a customs procedure that facilitates the transport of goods and international trade. In transit, goods are transported under customs supervision from a customs office of departure to a customs office of destination, where they are placed under a customs procedure. Under the transit procedure, goods can be moved within the transit area without paying customs duties or other charges. However, a guarantee (comprehensive guarantee authorisation) that covers any customs duties and taxes is needed for this purpose.

Authorisation for the status of authorised consignor (ACR)

If a business has the authorised consignor authorisation, it can initiate T-transits in any place in Finland approved by Customs without having to present the goods to Customs. To be granted the authorised consignor authorisation, the business must have the comprehensive guarantee authorisation.

• Application form 1012s (in Finnish)
• Completion instructions, form 1012s (in Finnish)

Authorisation for the status of authorised consignee (ACE) and authorisation for the status of authorised consignee for TIR procedure (ACT)

If a business has the authorised consignee authorisation, it can receive goods arriving under a T or TIR transit procedure into its customs or temporary storage facility without having to present the goods to Customs.

• Application form 1012s (in Finnish)
• Completion instructions, form 1012s (in Finnish)

Authorisation for the use of seals of a special type (SSE)

A business responsible for transits of goods may be granted an authorisation by Customs to attach seals of a special type to means of transport or packages. The seals must meet the ISO standard 17712:2013 or the requirements in article 301.1 of the Implementing Regulation of the Union Customs Code. The seals must be approved by Customs.

• Application form 1012s (in Finnish)
• Completion instructions, form 1012s (in Finnish)

Authorisation to use transit declaration with a reduced dataset (TRD)

Airlines, shipping companies and railway companies can apply for the authorisation to use a paper-based transit procedure. Conditions for the authorisation:

• the applicant is an airline, a shipping company or a railway company
• the company is established in the customs territory of the Union
• the company uses the Union transit procedure regularly or the competent customs authority knows that the applicant can meet the requirements of the procedure
• the company has not committed any serious or repeated infringements of customs or tax legislation.

 

• Application form 1012s (in Finnish)
• Completion instructions, form 1012s (in Finnish)

Authorisation for the use of an electronic transport document as transit declaration (ETD)

Airlines and shipping companies can apply for the authorisation for the use of an electronic transport document as transit declaration. The authorisation specifies the airports or ports to which the goods can be transferred under the transit procedure based on an electronic loading list. Conditions for the authorisation:

• the applicant is an airline or a shipping company operating a significant number of flights or ships between places of departure and destinations within the Union
• the company is established in the customs territory of the Union, or the applicant has its registered office, central headquarters or a permanent business establishment in the Union
• the company uses the Union transit procedure regularly, or the competent customs authority knows that the applicant can meet the requirements of the procedure
• the company has not committed any serious or repeated infringements of customs or tax legislation.

 

• Application form 1012s (in Finnish)
• Completion instructions, form 1012s (in Finnish)

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
• Guarantee for shipping dues
• Fairway dues

Warehousing

A business customer of Customs can apply for an authorisation for warehousing of goods brought in from outside the EU, e.g. if the amount of import duties is high. Warehousing has many advantages for the business. No customs duties or taxes are levied on goods placed under a storage procedure. Also, the goods may await the authorisations and licences needed for import. Storage also makes it possible to choose the final customs procedure later. If the goods are re-exported, no customs duties and taxes need to be paid for them in Finland.

Authorisation for customs warehousing

Customs warehouses are divided into public and private customs warehouses, and there are separate authorisations for them.

• warehousing of goods in a private customs warehouse (authorisation CWP)
• warehousing of goods in a public customs warehouse type I (CW1)
• warehousing of goods in a public customs warehouse type II (CW2)

Goods can only be stored in the facilities or at the address specified in the authorisation. The storage period is not limited. The authorisation for customs warehousing requires a valid comprehensive guarantee authorisation.

• Application form 1017s (in Finnish)
• Completion instructions, form 1017s (in Finnish)

If you are applying for an authorisation involving more than one Member State, submit the application through the Customs Decisions System.

Authorisation for temporary storage (TST)

If a business doesn’t want to place the goods brought in from outside the EU under a customs procedure directly, the goods can be placed undeclared under temporary storage. The goods in temporary storage must be placed under a customs procedure or re-exported within 90 days of the presentation of goods to customs. The authorisation for temporary storage requires a valid comprehensive guarantee authorisation.

• Read more about the comprehensive guarantee authorisation
• Application form 1012s (in Finnish)
• Completion instructions, form 1012s (in Finnish)

If you are applying for an authorisation involving more than one Member State, submit the application through the Customs Decisions System.