Simplification of ship supplies

If you often deliver goods to vessels or aircraft, you can apply for an authorisation for simplification of ship supplies (EIA) from Customs. With this authorisation, the goods are placed under the export procedure with an entry in the records, and the procedure is completed with a subsequent supplementary declaration (monthly declaration).

You can only use the authorisation for goods deliveries to ships or aircraft located in Finland. 

You can’t use the ship supply authorisation for goods that require an export license. An electronic ship supply declaration must be submitted for such goods.

Apply for ship supply authorisation (EIA) like this

Apply for a ship supply authorisation (EIA) in the Authorisations and Decisions Service. You can also make an amendment to your authorisation in the service. Check the general instructions for authorisation application on the page Authorisations and registrations.

Read also: Holders of ship supply authorisations: Guidance for customs clearance with entries in declarants’ records.

Delivery of goods to a vessel with an entry in the records

A record entry by an authorisation holder constitutes release of goods for the export procedure. The goods are delivered to the vessel or aircraft with a consignment note that contains a reference to the ship supply authorisation issued by Customs. Attach the consignment note endorsed by the vessel’s or aircraft’s representative to the records. The goods are regarded as having exited the customs territory of the EU when they have been loaded on board the vessel or aircraft where they have been acknowledged as received.

Electronic monthly declaration

You must submit an electronic monthly declaration for ship supplies no later than by the 16th day of the following month. Submit the declaration in the Customs Clearance Service or via message exchange with the message FI586 – Monthly declaration for ship supplies.

Send the form 797 (in Finnish end in Swedish) to the email address meke@tulli.fi. 

An authorisation holder can appoint a representative for submitting the monthly declaration. In that case, the details of the supplier (declarant) and the representative are provided in the declaration.

Submit the monthly declaration for each calendar month – only one declaration per month. You must also submit the declaration when there have been no ship supplies during the calendar month. Under “Transport information”, provide the ship supplies for each means of transport and date. One declaration can contain a maximum of 9 999 transport details. 

A submitted monthly declaration cannot be amended. If there are errors in the declaration, you should request invalidation of the original declaration and submit a new declaration with the correct details. 

The codes for tax product groups are provided in the monthly declaration for ship supplies. The products covered by the tax product groups are the same for both Finnish Customs and the Finnish Tax Administration, but for IT-related reasons, a letter has been added to the beginning of the codes used in the customs declaration.

Codes for tax product groups:

  • A = alcoholic products
  • N = liquid fuels
  • T = tobacco products
  • V = excise duty on soft drinks

You can check the codes of the tax product groups used in the customs declaration in Customs’ code list NCL517 Tax product group.

Excise duty tables on the website of the Finnish Tax Administration

Please note the following when submitting the special details in the monthly declaration for ship supplies.

  • The monthly declaration for ship supplies is subject to authorisation, so the authorisation identifier must be provided in the declaration.
  • Always provide the additional information code “FIXVT – Warehouse ID or other location identifier”.
    • In the field “Description”, you should provide the warehouse ID or the address of the warehouse or facility from which the supplies being declared were dispatched.
      • Provide the warehouse ID issued by Finnish Customs or the Finnish Tax Administration.
      • If the goods are not dispatched from a warehouse, provide the address of the place of dispatch.
    • One declaration may contain only one place of dispatch (only one FIXVT code).
  • You can provide the additional information code “FI586 – Monthly declaration for ship supplies FI586 submitted for an accounting period more than 3 months in the past”.
    • This code is only used in exceptional situations and with Customs’ permission.
  • You can provide the additional information code “FIPDF – Declarant requests customs clearance documents in PDF format”.
  • Provide the period for which the monthly declaration for ship supplies is being submitted.
    • As the period, provide the first day of the correct calendar month.
  • If there have been no ship supplies during the declaration period (calendar month), provide this information in the declaration header details. 
    • In that case, you do not have to fill in the transport information or details of the goods.
  • Provide the date of loading.
  • Under “Transport information”, indicate whether it is a question of provisions for a government vessel or aircraft.
  • Provide the details of the aircraft or vessel: mode of transport, identification number (aircraft registration number or vessel IMO number). 
  • Provide the transport document with which the goods were delivered to the vessel or aircraft and the document identifier.
  • Provide the location of the vessel or aircraft with a UN/LOCODE.
  • Under “Commodity”, indicate whether the goods were return goods.
  • Three summarising commodity codes are used in the monthly declaration for ship supplies: 
    • 9930 24 00 – goods from CN Chapters 1 to 24 (foodstuffs, alcohol, tobacco)
    • 9930 27 00 – goods from CN chapter 27 (fuels)
    • 9930 99 00 – goods classified elsewhere (other goods, mainly related to equipment).

Advance notification is required in certain situations 

You 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.

  • Make the advance notification for sea traffic using form 795 
  • Make the advance notification for air traffic using form 796 (in Finnish)

Send the advance notification to Customs

  • during office hours from 8 am to 4.15 pm to the email address meke@tulli.fi 
  • outside office hours to the email address johtokeskus@tulli.fi

Customs may 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. 

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