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.