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Questions frequently asked by businesses

This is our FAQ page.
You can browse the most popular topics or write your question in the field below.

Import

Importers shall on their own initiative calculate and declare the import VAT to the Tax Administration.  If you need a customs clearance decision for the purpose of the information request, please consider the following:

  • If a representative has carried out the customs clearance for the company, it is usually the representative who sends the customs clearance decision to the company. Check where your company’s customs clearance decisions to be archived are sent. The customs clearance decision may be in paper or electronic form. Make sure that your representative knows to which address your company’s customs clearance decisions shall be sent, so that the person who declares the VAT details to the Tax Administration gets the required details.
  • If the company has carried out the customs clearance online, the customs clearance decision is in the Import Declaration Service. (The service is not an archive, so you can only see the latest customs clearance decisions there for a limited period of time.)                                                                                                                                  
  • If the customs clearance has been carried out in message format from the company’s own data system, the customs clearance decision is also there.

In the Tax Administration’s My Tax, you will find the comparison data on imports, sent to the Tax Administration by Customs. The comparison data is based on the customs clearance decision, which contains not only the customs value but also the customs duties and other charges levied by Customs.

If you need a list of the customs clearance decisions, read the instructions on the archiving of import clearance documents.


You can enquire about the matter by contacting the Customs registry office by email to kirjaamo(at)tulli.fi, or by phoning 0295 527 000. The registry office will tell you the date when Customs received your claim for a revised decision, that is, the date when the application became pending.

Please note that the processing of your application takes about three months.


If the customs clearance was done by an agent on your behalf, ask the agent for the customs clearance decision. If you did the customs clearance yourself using our Import Declaration Service, log in to the service using the same online banking ID.
As soon as you have agreed to the terms of use, the Front page opens and you can print out the customs clearance decision.

According to the terms of use of the Import Declaration Service, a private person is responsible for keeping a file of the customs clearance documents for the current year + for 3 years following the customs clearance, and businesses, in turn, for the current year + for 6 years following the customs clearance. You may be asked to show the documents to Customs.


The refund may not yet show on your bank account when you receive the decision, as it may take a few days for the funds to be transferred to your account.


You can apply for repayment of the import duties and taxes if, for example, you have cancelled the purchase and sent the goods back to the seller outside the EU or if the value of the goods was incorrectly declared.

Read more: Returns, repairs and replacements

 


Applications are processed in order of receipt. Applications for a revised decision that are sent in by private persons take about two months to process from the date when they become pending.
The processing time for applications sent by businesses is slightly longer: about four months from registering the case as pending.
If you haven’t received a decision within the average processing times, you can enquire about your case from the Customs registry office at kirjaamo(at)tulli.fi or 0295 527 000. Please try to avoid unnecessary queries, as they cause delays to the processing of the applications.


Export

EUR.1 (and A.TR.) -application forms are sold at PunaMustas online store (in Finnish).

The endorsement of EUR.1 movement certificates is primarily done by post. The certificates can be sent to any customs office for endorsement. The EUR.1 movement certificate can also be endorsed over the counter at any customs office with customer service: Contact information and postal addresses.

For frequent exportation of originating products, the exporter should apply for the status of approved exporter. Then the exporter can personally draft a standard-form declaration of origin to the consignment’s commercial document and an EUR.1 movement certificate endorsed by Customs is not needed.


An indirect representative has the responsibility of a goods holder. This means that the representative (usually a forwarding agency) is responsible for the information in the export declaration to the same extent as the exporter is responsible for its own export declarations when independently seeing to export clearance.

A direct representative has the responsibility of an agent. This means that the agent is responsible for the correctness of information to the best of its (expected) knowledge.


An export cargo that exits the EU territory loses its Union status. Therefore, an advance declaration on arrival must be provided for the returned cargo and it must undergo customs clearance.

If the goods are returned in the same condition as they were in when they were exported, they can be cleared for import as returned goods at the customer’s request, in which case it is not necessary to pay any possible EU import duties for them. However, the goods are subject to value added tax if they are sold free of VAT.

In connection with import clearance, Customs must be presented with form No. 348 concerning the returned goods, as well as a certification of exit.

If a product taken outside the EU is returned to Finland temporarily, for example for reparation, the company responsible for the reparation can clear the goods for import under the inward processing procedure.


The location of the goods is to be stated as an official address, for example, “Rahtikuja 3 B, Vaasa, Finland”.


The goods must be cleared for export in Germany if they do not physically exit Finland for export. The exporter can be a Finnish company, but the German authorities may require that the exporter is registered in Germany.


Import Declaration Service

The EU has a customs union agreement with Turkey which involves the import and trade in most so-called industrial products. Industrial products imported from Turkey are entitled to duty-free treatment if the goods have been in free circulation in Turkey. The country of origin of the products is irrelevant. Justification for duty-free treatment of customs union products upon import, is proven with an A.TR. goods certificate.

Read more on preferential treatment
Instructions on completing the customs declaration


Goods subject to charge and free goods are declared with separate customs declarations.


The Import Declaration Service can be used by both Customs’ cash and registered credit customers. Businesses log in to the service using Suomi.fi identification and authorisations. A person who submits customs declarations needs a mandate granted by the company’s CEO or by another person with signatory rights or by a person authorised by either of these persons to grant a mandate. If a business wants to use a representative company, it can authorise the representative in Suomi.fi or choose the manner of authorisation. The Suomi.fi mandate theme used in this service is “Customs clearance”.

The Katso ID can, for the time being, still be used by businesses that cannot use Suomi.fi identification yet. The Katso ID must have the authorisation contained in the role “CUSTOMS-Customs clearance”. The Finnish Tax Administration grants Katso IDs free of charge.