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Providing the statistical value

You must provide the statistical value of the exported goods in the export declaration. 

In export, the tax-free sale price of the goods is used as the statistical value. The statistical value of exported goods is the FOB value at the Finnish border. The statistical value includes the cost of transport and insurance of the goods up to the Finnish border. 

If goods are re-exported after inward processing, the material brought in for processing and the processing costs incurred in Finland will also be included in the statistical value. Correspondingly, any costs incurred outside the Finnish borders are deducted from the statistical value, if they are included in the price according to the term of delivery.

  • When determining the statistical value, any cash discounts, quantity discounts, and other such discounts granted are also considered as deductions.
  • The statistical value of goods partially or entirely free of charge is determined according to the price at which the goods would normally be sold.
  • When delivering goods for processing under contract or for repair, you should provide, as the statistical value, the value of the goods at the time of delivery at the Finnish border.
  • The statistical value of rented or leased goods is the value of the goods at the time of delivery at the Finnish border. You should not include the price due for the rent in the value.
  • The statistical value of standard computer software saved in a data medium is the total value of the data medium and the software. Standard computer software refers to a mass-produced commercial product (e.g. PC program, set of games) that is generally available to all customers. Note that special computer software saved in a data medium should not be declared in the export declaration, as it is regarded as a service. 
  • Exchange rates confirmed by Customs are applied when determining the statistical value in export. Provide the statistical value in euros.

You should also provide the invoice currency code of the trade transaction in the export declaration.

If several currencies are involved in the transaction, you should provide the details according to the largest currency.

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