Entry in the declarant's records
A company with regular tax-free deliveries to ships or aircraft can apply for an authorisation for simplification for ship supplies. In such case, the holder of the authorisation lodges the customs declaration as an entry in the declarant’s records and submits a supplementary declaration to Customs afterwards for the previous supply month’s ship supplies. The authorisation for simplification can only be used for goods deliveries to ships or aircraft located in Finland. The authorisation holder may also have the obligation to submit a an advance notification to Customs before the planned delivery.
- The authorisation is applied for with form 1010s (in Finnish)
The authorisation for simplification cannot be applied to goods that require an export license. Instead, an electronic ship supply declaration must be submitted for such goods.
The authorisation holder must notify Customs in advance of any tobacco and alcohol products as well as of meat of non-Union origin (so-called directive meat) to be delivered to ships or aircraft, if the goods are delivered to a ship not assigned to an authorised regular shipping service or to an aeroplane assigned to a charter service.
As a rule, the advance notification must be submitted no later than 24 hours before the intended ship supply. The advance notification must be submitted to Customs during office hours (8 am–4 pm) to alustoimitukset(at)tulli.fi(goods delivered to ships) or to johtokeskus(at)tulli.fi goods delivered to ships outside office hours and goods delivered to aeroplanes). Customs forms 795s and 796s (in Finnish) are used as the advance notification.
Customs may, at its discretion, limit the quantity of tobacco and alcohol products and other goods delivered to ships or aircraft.
No advance notification is required when the excise-free goods are delivered to passenger ships assigned to a regular shipping service or to aeroplanes assigned to an international scheduled service. Passenger ships as well as ro-pax vessels and cruise ships are comparable to vessels assigned to an authorised regular shipping service, and goods can be delivered to them without advance notification.
Delivery to a ship or aircraft
When the goods are entered in the authorisation holder’s records, they are at the same time released for the export procedure. The goods are delivered to the ship or aircraft with a consignment note that contains a reference to the ship supply authorisation issued by Customs. The consignment note endorsed by the ship’s or aircraft’s representative shall be attached to the authorisation holder’s records. The goods are regarded as having exited the customs territory of the Union when they have been loaded on board the ship or aircraft and acknowledged as received.
Supplementary declaration (monthly figures)
The authorisation holder shall submit a supplementary declaration (monthly figures) for the goods delivered to ships or aircraft during a month by the 16th day of the following month.
Customs form 797sr (in Finnish and Swedish) shall be used for this.
Points to consider
Kapitel 28 - Oorganiska kemikalier; organiska och oorganiska föreningar av ädla metaller, av sällsynta jordartsmetaller, av radioaktiva grundämnen och av isotoper
Kapitel 27 - Mineraliska bränslen, mineraloljor och destillationsprodukter av dessa; bituminösa ämnen; mineralvaxer
Ryhmä 28 - Kemialliset alkuaineet ja epäorgaaniset yhdisteet; jalometallien, harvinaisten maametallien, radioaktiivisten alkuaineiden ja isotooppien orgaaniset ja epäorgaaniset yhdisteet
Ryhmä 27 - Kivennäispolttoaineet, kivennäisöljyt ja niiden tislaustuotteet; bitumiset aineet; kivennäisvahat