The export declaration must be lodged in the Member State where the goods are packaged or loaded for export. However, in certain circumstances the goods may be placed under the export procedure in the country of exit. A Special Mentions/Additional Information code on an export declaration lodged on behalf of an exporter established in another EU country is used to justify reasons for why the export declaration is lodged in Finland.
Special Mentions/Additional Information codes for export declarations by exporters in other EU Member States
- FIXFD For goods not exceeding EUR 3 000 in value per consignment, the goods can be placed under the export procedure in the country of exit. The goods may be placed under the export procedure at the place of exit, provided that they are not subject to prohibitions or restrictions. Please note: If you are using this additional code, the export country cannot be Finland; instead, you must enter the country of departure as the country of export in the export declaration. Enter 72 as the code for the nature of the transaction. In ship supply declarations, you should enter 11 as the code for the nature of the transaction.
- FIXFE The goods have been purchased in Finland and are placed under the export procedure in Finland on behalf of an exporter established in another Member State.
- FIXFF Goods in a consignment stock in Finland.
Exports subject to restrictions
Export movements from another EU country cannot be placed under the export procedure in Finland, if an authorisation is required for export of the goods and the authorisation has been granted in the country of export. In these cases, the export declaration must be lodged with the customs authority of the country of export, unless it is exceptionally allowed in the authorisation to lodge declarations also in certain other countries.
The use of an EORI number is compulsory in export declarations. Businesses registered as export customers of Finnish Customs automatically hold an EORI number. In Finland, a business ID in the format FI1234567-8 is used as the EORI number. Declarants who lodge export declarations sporadically need not apply for an EORI number in advance with Customs.
If the exporter and/or agent is established in an EU country other than Finland, the declaration must always contain that country’s EORI number. It must be given in the ‘exporter’/‘agent’ field.
According to EU legislation, each Member State provides their own businesses with EORI numbers. Finnish Customs can, however, still grant occasional declarants established in other EU countries case-specific EORI numbers if they file fewer than five declarations a year (sporadic declarants). If a declarant lodges more than five declarations per year, the declarations are classified as regular, in which case a separate EORI registration is required.
If goods are physically moved from another EU country to Finland prior to the goods being declared for the export procedure, the exporter must apply for a Finnish VAT number in advance. The Finnish VAT number may not be entered in the field for ‘exporter’; instead, it must be declared using the additional statement code FIXFH.