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.
The most common import customs procedure is the release for free circulation and consumption. Other customs procedures are, for example, temporary admission, end-use and processing. The right procedures and codes in the import declaration ensure that the import taxes and other costs are levied correctly. The import of intangible assets and services is not part of the customs activities and as such, they do not have to be cleared through customs.
Value added tax is levied on goods imported from outside EU’s fiscal territory. Read more: Customs duty and VAT.
Excise duty is levied on goods such as alcohol and tobacco products, which are subject to excise duty in Finland. Customs collects the excise duties in connection to the customs clearance when the goods are cleared directly for release into free circulation and for consumption, and the customer pays all taxes immediately. In other cases, the excise duty is collected by the Tax Administration.
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?
- 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?
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
Where are the goods dispatched 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 customs cleared into the EU..