Changes to import declarations

Import declarations for release for free circulation now

Import declarations (e.g. customs procedure codes 07, 40, 42, 45, 49, 61 and 63) can be submitted in Customs’ online service, via message exchange or by presenting the required document, usually the SAD, at a customs office. Message exchange can be direct or operator-based.

A customs value declaration (D.V.1) must be lodged for consignments worth more than 20 000 euros if the customs declaration has been lodged manually with a SAD.

No import declaration needs to be submitted for the goods if the amount of VAT to be levied for them is less than five euros.

The customs clearance decision is used as the invoice.

Changes to release for free circulation

The data contents of all customs declarations for free circulation will change, and they must be submitted electronically to the new customs clearance system of Finnish Customs by the end of 2020. Direct message exchange will be the only service channel for message exchange. The goods can be declared non-electronically only exceptionally, e.g. in the case of travellers who bring goods with them. The new import clearance for private persons will be introduced according to a separate timetable during 2020.

The use of the value declaration will end by the end of 2020 when all declarations must be submitted electronically.

An import declaration must be submitted regardless of the value of the goods, when the minimum levy of five euros for VAT will no longer be applied as of 1 January 2021. A declaration must also be submitted in cases where the VAT is not paid by the buyer, but e.g. in connection with the purchase by the seller, who is registered in the EU. The customs clearance decision and the customs invoice will be separated from each other, when the new customs declarations are introduced at the end of 2020.

The company previously called declarant will be importer in the new declarations, and the importer company must have the EORI number used in customs transactions in the EU.

Periodic declaration and declaration through an entry of data in the declaran’ts records for, release for free circulation – now

A consignment note may be used in periodic declaration as a simplified consignment-specific customs declaration when releasing goods for the customs procedure.

When the goods are placed under the customs procedure through an entry of data in the declarant’s records according to the EIR authorisation, the presentation notification is only required if requested separately by Customs.

Changes to periodic declaration and declaration through entry of data in the declarant’s records

A simplified customs declaration must be submitted electronically for each consignment covered by the periodic declaration, when the goods are released for the customs procedure. The consignment note will no longer be accepted as a customs declaration upon release.

Holders of the EIR authorisation must submit a presentation notification for each consignment placed under the customs procedure through an entry of data in the declarant’s records. Customs can, under certain conditions, exempt AEOCs from submitting the presentation notification. The exemption must be applied for separately from Customs.

Both changes will be introduced at the end of 2020, when the declarations are submitted to the new customs clearance system.

Centralised clearance now

The importer can have a SASP for centralised clearance, i.e. an authorisation to submit an import declaration to a Member State other than the one where the import goods are located when the declaration is submitted. 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 centralised clearance

An AEOC can apply for a centralised customs clearance authorisation when their activities are based on the new operational models, e.g. on electronic exchange of information between Member States, new declarations and declaration formats. The new operational models will be introduced in the Member States in different phases and at different times. The deployment of the first phase is planned for 2022–2023.


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