Import means bringing in goods from a non-EU country. Upon import, goods must be cleared through Customs before they can be taken into use or resold. Customs levies duties, taxes and charges which are determined according to the commodity code, origin and customs value of the goods. It is not necessary to clear immaterial commodities and services through Customs. These include, for example, software and e-books.
Where are your goods arriving from?
In terms of customs clearance and import taxation, it is crucial to know
- where the goods you have ordered are dispatched from, and
whether goods dispatched from within the EU have been produced there or undergone customs clearance for entry to the EU.
Value added tax is levied on goods imported from outside EU’s fiscal territory.
Stages of import where Customs is involved
1. Ordering goods
3. Entry of goods and presentation to CustomsTULLI.FI
- The transport operator is responsible for presenting the goods to Customs.
- The presentation notification includes
- the summary declaration reference number MRN previously provided by Customs and the consignment number,
- information on whether the goods will be stored temporarily at the point of entry
- or whether will it be placed under a customs procedure immediately.
More information: For what purpose are goods imported?
5. Import clearance
- The goods can be cleared by the declarant or by the declarant’s agent.
- If the parcel is sent directly to your home address, you can clear the parcel in the Import declaration service afterwards. More information: Customs clearance of a postal parcel after delivery
- The import declaration can be submitted as a message declaration, using the Import Declaration Service or using the SAD form.
- The most common import customs procedure is release for free circulation and consumption.
More information: How do I submit a customs declaration?
6. Decision on release and customs clearance decisionTULLI.FI
- The customs clearance decision is an invoice which is used to pay customs duties, taxes and charges levied.
- A Customs credit customer receives a decision on release and gets possession of the goods before paying the taxes and charges related to the import.
- A cash customer gets possession of the goods when the customs invoice is paid.
- Read more about the credit customer’s authorisations for comprehensive guarantee and payment deferment: Customs authorisations
- Documents to be archived include all customs clearance documents and commercial documents related to import.
- The documents are archived for six years plus the current year.
- Importers and their agents are required to archive electronic import clearance documents.
- Import declarations provided on paper and their enclosures are still archived by Customs.
- More information: Archiving