Questions frequently asked by businesses

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


Cash customers can pay the customs invoice in the Customs Clearance Service as an online payment, with Visa and MasterCard (Credit/Debit) or with MobilePay. A release decision will be generated for the customer immediately after the customs invoice has been paid in the Customs Clearance Service.

If the customs invoice is paid by bank transfer to Customs’ account, the customer will receive the decision on release when the payment has been registered on Customs’ account.

You can also make payments at customs offices with customer service either in cash or with Visa, MasterCard and American Express payment cards.

The term declaration header/item to be cleared refers to goods declared with one customs declaration and their basic information, such as the terms of delivery, transport and location information. The declaration header covers the whole customs declaration and the goods items declared in it.   

One customs declaration can contain several goods items. More specific details must be provided for each goods item, that is, for those goods that have the same commodity code, goods description, previous procedure, additional procedure and country of origin. 

Incoterms, or delivery terms, are trading conditions of the International Chamber of Commerce (ICC), which define the responsibilities of the buyer and seller regarding the delivery, the goods and costs.

Enter the delivery term of the trade invoice to the customs declaration.

Read more: Incoterms

The information about summary declaration/previous document has to do with the supervision of customs clearance of goods upon arrival in the customs territory.

  • the arrival ID is entered for postal consignments
  • the previous document in freight consignments is generally the MRN of the AREX + the goods item number. The freight carrier notifies you of the previous document to be submitted

Read more: The previous document must be provided in the import declaration


Customs form No. 892 and its attachment, customs form No. 895, are primarily used as fallback documents.

Alternately, the SAD form (Single Administrative Document) can be used together with customs form No. 890.

Read more: Export fallback procedure


Registration as an export customer is worthwhile, as Customs can process electronic declarations as smoothly as possible.

Upon registration, Customs enters the name and address details of the company in its customer register along with any possible information on authorisations. When a company submits an electronic export declaration into Customs’ export system, the system processes the declaration faster, as the information is already in the customer register.

Registration is obligatory if the company lodges more than four export declarations per year.

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.

Tax-free sales to travellers are supervised by the Finnish Tax Administration. According to the bulletin ‘Tax-free sales to travellers - Guidance for retailers’ released by the Tax Administration, sales to travellers comprise sales of goods to travellers who reside continuously outside the EU or outside Norway and who buy goods in Finland and export the goods as unused from Finland in their personal luggage.

There are no value limits in tax-free sales to travellers except for the minimum value of 40 euros. A buyer pays value added tax at the time of purchase, but gets a partial or total refund upon later presenting an account in accordance with section 8 in the value added tax act (a verification stamped by Customs or an invoice by a refund company) on the goods having been taken out of the EU territory.

The bulletin ‘Tax-free sales to travellers - Guidance for retailers’ is available on the Tax Administration’s website