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.

Advance notification

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

Luvat-palvelu - Lisää aiheesta

About the Katso ID User roles of the Authorisation Service

Tullinimikkeet - pääsivu

Commodity codes A commodity code must be declared for all goods when declaring them for import or export. The commodity code determines the duty rates that are levied on the goods, as well as...

Commodity code

Commodity code Customs needs the commodity code for the import goods e.g. in order to calculate the correct amount of duty and taxes. Finding the correct commodity code is important also for...

Brexit - Lisää aiheesta

Information on the European Commission’s website: Brexit negotiations Withdrawal of the United Kingdom from the EU Market Access Database: Information on trade with third...

Alustoimitukset miehistölle

Ship supplies for crew Traffic in the Union sea areas (Baltic Sea, North Sea and the Mediterranean Sea) The maximum quantity of tax-free products that can be delivered to the ship for use...

Airport Customs – Helsinki Freight

Airport Customs – Helsinki-Vantaa – Freight Rahtitie 1 B , 01530 Vantaa PO Box 512, 00101 Helsinki 24/7 Monday to...

Tunnistautuminen - Valintakone

More information on identification: Private customers Companies and corporations Private customers As an identified customer in our e-services you can ...

Saavutettavuus - pääsivun teksti

Accessibility of Customs’ online services We develop our online services according to the needs of our customers. We always take account of the accessibility requirements when planning new...

Ilmoittajan kirjanpitoon tehtävä merkintä - Lisää aiheesta

Guidance for holders of the authorisation for entry in the declarant’s records (customs warehousing)

Alustoimitusmenettely - Lisää aiheesta

Sea traffic Sea traffic forms Customs regulation 17/2016 on procedures to be followed when delivering ship supplies (in Finnish) Port Traffic Declaration Service - Portnet ...