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Changes to import declarations

Import declarations for release for free circulation

Current procedure

All import declarations, with new data content, are lodged via the Customs Clearance Service or via message exchange.

The goods can be declared non-electronically only in exceptional cases, e.g. in the case of travellers who bring goods with them.

Changes to import declarations

Customs will provide information on any changes to import declarations when new versions of the customs clearance system are introduced.

Centralised clearance

Current procedure

The importer can have a SASP for centralised clearance, i.e. an authorisation to lodge an import declaration to a Member State other than the one where the import goods are located when the declaration is lodged. An AEOC can apply for a centralised clearance authorisation. New operational models are yet to be determined for the application of the authorisation.

Changes to operational models

AEOCs can apply for a centralised customs clearance authorisation if their activities are based on the new operational models, such as on electronic exchange of information between Member States, new declarations and declaration formats. The new operational models will be deployed in Member States in phases. In Finland, the deployment of the first phase is planned for spring 2024.
 

Code changes:

General information

  • In the future, the national procedure codes are declared as additional procedure codes, but the codes remain the same
  • If you submit an oral customs declaration at the border customs office, fill in also customs form 613e as before

Discharging the temporary admission procedure

  • The temporary admission procedure is discharged, by placing the goods under a subsequent customs procedure.
    • Customs procedures 4053, 5153, 5353 and 7153
      • In this declaration, enter with additional information code 00900 the abbreviation ‘TA’ as well as the authorisation number for the temporary admission
    • Re-export (3153)
      • In the re-export declaration enter with additional information code FIXXX the abbreviation ‘TA’ as well as the authorisation number for the temporary admission
    • Other declarations
      • Enter with code ZZZ the abbreviation ‘TA’ as well as the authorisation number for the temporary admission
    • A discharge notification regarding the procedure must be submitted to the supervising customs office
      • Provide it with a document sent separately or with a free-form contact message FI439 with code 007 as reason for contact
      • Please note! Furthermore, regarding a temporary import procedure with partial relief from import duty, information required for the collection of customs debt incurred is provided with a ‘Free-form contact’ request 
    • A reminder message is coming regarding the ending of the time limit for the procedure. A discharge notification must be submitted immediately after the discharge of the procedure
    • The customer can request an extension to the time limit for discharging the procedure with message FI439 and reason code ‘003 – Request for time-limit extension’
    • The holder of the authorisation must inform the supervising customs office if the goods have not been re-exported or placed under a subsequent customs procedure within the time limit of the procedure. A customs debt is incurred for such goods (UCC Art. 79) and the debt is determined based on the date of the release for free circulation of such goods (UCC Art. 85)

The most commonly used codes in temporary admission

  • Customs procedure code 53xx
  • Additional procedure code, e.g. ‘D11 – Publicity material’ (DA Art. 225)
  • Preferential treatment 100
  • Nature of business activity (transaction) 60, 91 or 99
  • If you use message exchange, enter the owner and address details after the additional information code ‘FIOOG’
  • Enter as additional information the owner of the goods and address details, if the additional procedure is one of the following:
    • D03 – Means of transport (DA Art. 212)
    • D08 – Animals (DA Art. 223)
    • D09 – Goods for use in frontier zones (DA Art. 224)
    • D12 – Professional equipment (DA Art. 226)
    • D13 – Pedagogic material and scientific equipment (DA Art. 227)
    • D16 – Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles (DA Art. 229)
    • D17 – Special tools and instruments (DA Art. 230)
    • D24 – Goods delivered for inspection (DA Art. 234(2))

Authorisation granted by Customs’ Authorisation Centre

Type and number of the authorisation

  • No other authorisation-related details are needed, just the type and number
    • Additional information connected to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation.
    • The authorisation granted by Customs’ Authorisation Centre must be in force when the procedure starts.
    • The details in the declaration are compared to the authorisation, so changes to the authorisation must be made immediately if the changes are related to
      • commodity codes
      • the address of the place of processing

Authorisation applied for with a customs declaration

  • When an authorisation is applied for with a customs declaration, a standard customs declaration must be used
  • When applying for an authorisation with a customs declaration in the Customs Clearance Service:
    • After selecting the customs procedure, select the option stating that you have no valid authorisation. You can also copy a declaration you have submitted previously, in which case the details of that authorisation application will be automatically copied to the new declaration.
    • Provide the additional details on the special procedure under “Authorisation request”. Provide the additional details by selecting the detail from the drop-down menu or entering the required text.
  • In the Customs Clearance Service, the proposed method of identification is provided by selecting either of the following identification methods:
    • By selecting code “1 – Serial number or manufacturer number” and entering the detail on the serial number or manufacturer’s number.
    • By selecting code “7 – Other means of identification” and entering “records” and the address where the records are stored.
  • When you are applying for an authorisation with a message declaration, provide the additional information on the special procedure using the following additional information codes:
    • ”00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration” and leave the description field blank
    • “FIXBQ – Identification of goods”
      • As the description, provide the code and its qualifier:
        • “1” – Serial number or manufacturer number 
        • “2” – Affixing lead seals, seals, stamps or other similar distinguishing signs 
        • “4” – Taking samples and using illustrations or technical descriptions  
        • “5” – Carrying out analyses 
        • “6” – Communication form to facilitate the temporary export of goods sent from one country to another for manufacturing, processing or repairs (only suitable for the outward processing procedure) 
        • “7” – Other means of identification (an explanation to be provided on the means of identification used) 
        • “8” – No measures of identification in accordance with Article 250(2)(b) of the Code (only suitable for temporary admission)
      • For example, provide the vehicle identification number (VIN) of a car as follows:
        • provide the code “1” (Serial number or manufacturer number) and the vehicle identification number (VIN) of the car as the qualifier (in the format “1;12356” in the XML message)
  • Examples of the changes to the additional information codes provided as declaration-specific data:
    • “FIXBH – Period for discharge (length in months;reasons)” and as its description the time in whole months
    • “FIXAA – supervising customs office”
      • In Finland, you should always enter “FI002000 – Electronic Service Centre” as the identifier
    • ”FIXBN – Details of planned activities” and as its description the nature of the use (e.g. testing or exhibition)
  • The place of use is entered with an additional information code in the future:
    • Always enter ‘FIXAC – Place(s) of processing.’
    • In addition, enter ‘FIFPU – First place of use or processing’ when
      • the first place of use or processing is in another EU country or
      • the authorisation holder is established outside the Union

Temporary admission procedure with partial relief from import duty (D51)

  • If the conditions of temporary admission with total relief from import duties are not fully met, the goods can be placed under the temporary admission procedure with partial relief from import duties. In that case, customs duty will be levied at the rate of 3% of the amount of import duties, which would have been levied if the goods had been released for free circulation. The amount of import duty is paid for each month or partial month during which the goods were under the procedure
  • Customs procedure code 53xx
  • Additional procedure code D51
  • Goods places under a procedure with one customs declaration, can be re-exported in several separate consignments outside the Union or be placed under some other procedure
  • The notification of discharge of the procedure can be provided with the ‘Free-form’ request and reason code ‘008 – Notification of re-export or placement under another procedure after temporary admission (OSI).’
    • Enter as additional document the details required for the collection of customs duty
  • Customs sends a decision on the custom debt to be collected as a reply to the customer
    • The decision on customs debt is generated on the original customs declaration with which the procedure was started

 

1.  General information on simplified declaration procedures


A simplified declaration for periodic clearance must be lodged electronically, e.g. a transport document can no longer be used as a customs declaration.

When an entry in the declarant's records (EIR) is used as a customs declaration, an additional electronic presentation notification must be lodged with Customs

  • An AEO operator can apply for exemption from lodging the presentation notification if all the prerequisites for exemption are fulfilled 

Simplified declarations and supplementary customs declarations in two stages, can in the future also be lodged in the Customs Clearance Service

A simplified declaration for periodic clearance submitted under the fallback procedure, can also in the future be provided with a transport document.

  • The transport document must contain the same information as the simplified declaration
  • When the fallback procedure has ended, an electronic customs declaration must be lodged
  • Several summarising supplementary customs declarations can be lodged per period
  • All the simplified customs declarations provided for the period must be declared with some form of supplementary declaration  

The time limits for submitting a supplementary declaration are still

  • for a periodic clearance, i.e. a summarising declaration, within 10 days after the end of the period 
  • for other than summarising declarations, within 10 days from the release date
 

2. Generation of the MRN

  • The simplified declaration and the presentation notification receive their own MRNs
  • The summarising supplementary declaration provided for the period as well as the summarising customs declaration for EIR receive new MRNs 
  • If the company has been granted exemption from lodging a presentation notification, the supplementary declaration receives a new MRN.   
  • If it is a question of submitting other than declarations in two stages for a period, the supplementary declarations do not receive a new MRN
 

3. General information on periodic clearance

  • How an error detected in a simplified customs declaration is corrected:
    • If the error is detected before the goods are released, it can be corrected in the simplified declaration
    • If the error is detected after the goods have been released, it is corrected in a supplementary declaration
    • If the error can’t be corrected in a supplementary declaration, an amendment of the simplified declaration must be requested. If a simplified declaration can’t be amended, an invalidation of the customs declaration must be requested and a new declaration must be made
  • The supplementary declaration must be provided for each seller and term of delivery
  • In the supplementary declaration, you can only enter as previous document such a simplified declaration by which the declared goods have been released or which amendment procedure is completed
  • If a presentation notification is not provided for a pre-lodged simplified declaration, Customs will invalidate it automatically 30 days after the declaration was lodged
  • A maximum of 9 999 previous documents, i.e. simplified declarations, can be declared with a summarising supplementary declaration
    • Enter at declaration header level ‘MRN’ as the type of previous document
  • Goods subject to anti-dumping duties and countervailing duties can’t be declared in periodic declarations
 

4. New additional declaration types and their codes

The additional declaration types are changing. The type of additional declaration determines for example

  • if the declaration has been lodged in advance or retrospectively
  • if the declarant has been granted an SDE authorisation for simplified declarations from the Customs Authorisation Centre, or if the declarations are occasional, in which case an authorisation is not required

Changes to the additional declaration types:

  • the types of simplified declarations ‘BPW’ and ‘BPM’ are in the future ‘C – simplified customs declaration’ and ‘F – pre-lodged simplified customs declaration’
  • the types of summarising supplementary declarations ‘XPW’ and ‘XPM’ are in the future ‘U – supplementary summarising customs declaration’

In the future, the length of the aggregation period in the periodic declarations should be provided with the additional information code ‘FIPER’ (description either W=week or M=month) and with the tax determination date, which is the first day of the period

 

5. Examples of codes to be used

Provide the type of authorisation and its number in the section ‘Authorisations’ of the declaration:

  • SDE – authorisation to use simplified declaration
  • EIR – authorisation for making a customs declaration by an entry of data in the declarant’s records

In the customs declaration, you still enter the data of products that require a phytosanitary control:

  • Registration number in the plant protection register
  • Number of the phytosanitary certificate
  • The CHED-PP number from the Traces system
 

6. A preliminary listing of details in the simplified declaration, if the supplementary declaration is provided as a summarising declaration (additional information ‘FIPER’)

 

6.1. Table 1 

Header level entries of a simplified declaration for periodic clearance subject to authorisation, when a summarising declaration is used as a supplementary declaration

May change in the supplementary declaration

To be noted

The declaration’s reference number and additional reference

Must be changed

The supplementary declaration has its own, separate reference number. Can be a load number.

Declaration type (IM)

No

 

Additional declaration type (C or pre-lodged F)

Must be changed

Supplementary declaration has its own (U)

Total amount invoiced and invoice currency for the item

Yes

Optional in the simplified declaration.

Gross mass of the item

-

Not used

   

 

Representative’s identification number (EORI) code of the representative’s status (direct/indirect) and representative’s nature (Y)

No

 

Declarant’s identification number (EORI) and representative’s nature (Y)

No

 

Exporter (=seller): identification number optional, name and address information

Yes

Provided at header level; only one exporter can be provided in a declaration

Service provider: EORI number of the company that transmits the message to Customs (if  message exchange is used)

No

 

Declarant’s (personal) details: name, email address

Yes

 

Attached documents concerning the whole declaration: type, identifying number (if it exists)

Yes

 

Details on the holder of periodic clearance authorisation = SDE + authorisation No. and holder’s EORI)

No

 

As additional information code for the whole declaration ‘FIPER’ is entered for the aggregation period, which is W (weeks) or M (months)

No

 

Tax determination date, i.e. the day the period begins

No

An amendment of the simplified declaration is not required, even though the load arrives slightly later then the end of the period (the end of the month).  An amendment is not required, if a phytosanitary control is approved at the start of the following period, as long as a release decision is received before providing a supplementary declaration.

Details of the means of transport crossing the border

 

Optional (not required); details of the means of transport are

 not used in the goods item details either

Term of delivery

 

Not used in a simplified declaration. This is provided

in the supplementary declaration.

6.2. Table 2

Goods item details of a simplified declaration for periodic clearance subject to authorisation, when a summarising declaration is used as a supplementary declaration.

 

May change in the supplementary declaration

To be noted

Nature of business  (Transaction)

 

Not used in a simplified declaration.

Code for the country of destination

 

Optional (not required)

Code for the country of dispatch

No

 

Importer’s identification number (EORI) and nature (Y)

No

 

Goods location where Customs can inspect the goods. If a phytosanitary certificate is required, enter ‘C’ as type and the CPs address provided by the Food Authority; otherwise type ‘D’ is generally entered and, for example, the address of the border crossing point or factory as specifying information . 

Yes

The customs office code at the border crossing point can’t be used.  This detail is not required in a supplementary declaration.

The goods location when the customs declaration was made: address of the border crossing point

Yes

Not required in a supplementary declaration.

Goods item number

Yes

 

Statistical value

Yes

Not used in a simplified declaration.

Goods description and commodity code (10 digits)

Yes

 

Invoice value of goods item (+ adjustment items)

 

Optional (not required)

Gross mass and net mass

Yes

 

Supplementary unit (m3)

Yes

 

Procedure and previous procedure (40, 00)

No

 

Additional procedure code (999=no additional procedure)

Yes

 

Kind of packages (if unpacked i.e. NE, number of packages/consignment details are not provided as additional information)

Yes

 

Code of country of origin (and code type OC)

Yes

 

Additional documents. For example, a phytosanitary certificate for coniferous wood (type N851) and the Traces declaration (type C085) and the Food Authority’s registration number (type 5REK) as well as some trade document or agreement that shows the value of the goods. Enter the documents identification number in addition to the type.

Yes

In a supplementary declaration, the phytosanitary certificate numbers or the Traces declaration numbers are not required.

Additional information of the goods item (if required)

Yes

 

Previous documents, (type of entry summary declaration = 355 and identification number MRN)

Yes

Please note! In a supplementary declaration, the MRNs received for

 the simplified declarations are entered on header level; one supplementary declaration can contain up to 9 999

reference numbers. 

7. Examples of codes used for the declaration procedure entry in the declarant’s records (EIR)

The additional declaration types for the customs declaration will change 

  • The summarising declaration types ‘ZPW’ and ‘ZPM’ are in the future ‘V – supplementary summarising customs declaration’  
  • When you add a supplementary declaration to the presentation notification, you should still enter as additional declaration type ‘Z – supplementary customs declaration’ 
  • Based on the authorisation, the customs procedure for the presentation notification is 40 or some other procedure
  • When you make a periodic supplementary summarising import declaration, enter in the additional information of the declaration header the length of the aggregation period with the code ‘FIPER’ (W = week, M = month)
 

8. Declaration in two stages, when a supplementary declaration is provided for a single simplified declaration

If you are lodging a supplementary declaration of type X or Y, only some of the details can be changed compared to a simplified declaration

  • If you are lodging a summarising supplementary declaration of type U, several details can be changed

In the supplementary declaration, the simplified declaration’s MRN must be entered as the previous document in the goods item details

The declaration can be lodged occasionally, without a written authorisation granted by Customs. If you lodge simplified customs declarations regularly, apply for an authorisation to use simplified declarations from Customs Authorisation Centre

When you lodge an occasional simplified declaration, enter as additional declaration type ‘B – Simplified (occasional).’ 

  • When you lodge the simplified declaration in advance, enter as additional declaration type ‘E – Pre-lodged simplified declaration (occasional).’
  • When you lodge the supplementary declaration, enter as additional declaration type ‘X – Supplementary (occasional)’

When you have an authorisation to use simplified declarations granted by Customs Authorisation Centre and you lodge a simplified declaration, enter as additional declaration code ‘C – Simplified (SDE-authorisation).’ 

  • When you lodge the simplified declaration in advance, enter as additional declaration type ‘F – Pre-lodged simplified (SDE authorisation).’
  • When you lodge the supplementary declaration, enter as additional declaration type ‘Y – Supplementary (SDE authorisation).’