Changes to import and to import declarations

Function Case Situation in 2019 Changes in stages in 2019 and onwards
Import Customs value 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. The customs value declaration on paper will no longer be used when all declarations must be lodged electronically by the end of 2020.
Import Binding tariff information (BTI) The applications are made using form 677s (in Finnish), which is sent to the Customs Registry Office. The applications will be submitted electronically to the EU online service and EBTI through which the decisions can be obtained electronically. Deployment planned for October 2019.
Import Origin When preferential treatment is applied for based on origin (GSP), either the authority of the exporting country endorses the Form.A or the exporter in the GSP country must be registered in the REX system of the EU. When applying for preferential treatment based on origin (GSP), the exporter must register in the REX system of the EU to make out a statement on origin. The REX system will continue to be deployed in stages in 2018–2020; EU has granted country-specific transitional periods to their beneficiaries until 30 June 2020.
Import Authorisation to lodge the import declaration to a Member State other than where the import goods are located when the declaration is lodged The operator may still have a valid single authorisation for simplified procedures (SASP), and an AEOC can apply for a centralised clearance authorisation, for which new operational models are yet to be determined. The AEOC can apply for a centralised clearance authorisation when the activity is based on the new operational models, e.g. electronic data exchange between the Member States and new declaration formats. Deployment in stages from 2022.
Import Process and declarations The paper-based procedure, i.e. the SAD form may be used when lodging an import declaration.

All customs declarations must be lodged electronically in accordance with the new data content; exceptions apply to goods brought in by travellers. Deployment by the end of 2020.

Import Process and declarations A consignment note may be used in periodic declaration as a simplified consignment-specific customs declaration when releasing goods for the customs procedure. A simplified customs declaration must be lodged electronically for each consignment covered by the periodic declaration when releasing goods for the customs procedure, a consignment not will no longer be accepted as a customs declaration upon release. Will be applied to declarations concerning release for free circulation by the end of 2020.
Import Process and declarations No import declaration needs to be submitted for the goods if the amount of VAT to be levied for them is less than 5 euros. An import declaration must be submitted regardless of the value of the goods, the minimum levy of 5 euros will no longer be applied as of 1 January 2021. A declaration is also required in cases where the buyer of the goods does not pay VAT, instead it is paid e.g. by an IOSS registered operator when the purchase is made.



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