Statistical value in export

In export, the tax-free sale price of the goods is used as the statistical value. In export, the statistical value is the FOB value at the Finnish border. This 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, the statistical value is 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. The rent price is not to be included in it.
  • 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 mass-produced commercial products (for example PC software, game packages) generally available to all customers. Special computer software stored in a data medium are also considered a service and shall not be declared in the export declaration.
  • Exchange rates confirmed by Customs are applied when determining the statistical value in export. The statistical value is given in euros.

In the export declaration, the invoicing currency code of the goods trade is also provided. One of the following codes is to be provided as the additional statement code:

  • FIXFP (the invoicing currency is euro)
  • FIXFQ (the invoicing currency is US dollar)
  • FIXFR (other invoicing currency).

If several currencies are used, the data is to be provided according to the largest currency.

Read more

Contact us

General instructions for businesses

E-services’ support for businesses +358 295 5207

General instructions for businesses offers advice Mon–Fri 8 am–4.15 pm. Have a look at the FAQ or contact us with your question.

Customs Information Service