Duty relief for articles intended for handicapped persons

Customs can grant relief from customs duty for articles intended for the special needs of handicapped persons, when the articles are released for free circulation in Finland.

A condition for the relief is an authorisation for relief from customs duty granted by Customs before accepting the the entry of the articles for free circulation. The authorisation is applied for from the Customs Authorisation Centre. Although the articles are free of customs duties, they are subject to import VAT.

The relief is based on Article 68 of the Regulation on reliefs from customs duty and its implementing regulation. The articles may also be free of customs duties on other grounds, e.g. commodity code or origin. In such cases, an authorisation for relief from customs duty does not have any economic benefits.

Conditions for relief from customs duties

  1. the articles have been designed for the education, employment or social advancement of handicapped persons
  2. the authorisation for relief from customs duty has been granted before the entry of the articles for free circulation is accepted
  3. the articles are imported by
  • the handicapped persons themselves for their own use
  • institutions or organisations that are principally engaged in the education of or the provision of assistance to handicapped persons.

The authorisation for relief is applied for from the Customs Authorisation Centre

It should be applied for in good time before the articles are imported. The authorisation cannot be granted if the entry of the articles for free circulation has already been accepted. The authorisation can be applied for with a single application for several articles even if they were imported separately. The authorisation is valid for a maximum of six months. It is a written authorisation and it is free of charge.

The authorisation can be applied for either with an application form or with a free-form application containing the information requested in the application form. The application is signed by the applicant or by a person authorised by the applicant. The original power of attorney must be enclosed with the application. If the applicant is an institution or organisation, the application must also include a statement including an undertaking to comply with certain obligations. The application forms contains a model statement.

The following customs forms are used as application forms:

  • when the articles are imported by a handicapped person
    • customs form 911s (articles) (in Finnish) or
    • customs form 912s (spare parts, components, accessories or tools) (in Finnish)
  • when the articles are imported by an institution or an organisation
    • customs form 909s (articles) (in Finnish) or
    • customs form 910s (spare parts, components, accessories or tools) (in Finnish).

Points to consider

Relief from customs duty can also be granted for spare parts, components, accessories and tools for articles intended for handicapped persons. Accessories refer to items specially designed for use with a specific article intended for handicapped persons, for the purpose of improving its performance and scope. Relief can be granted only for tools to be used for the maintenance, checking, calibration or repair of the said articles.

Condition for relief from customs duty

Relief shall be granted on condition that the spare parts, components, accessories or tools are imported at the same time as the articles they are intended for or, if imported subsequently, that they can be identified as being intended for articles for which an authorisation for relief has been granted or which otherwise meet the conditions for relief from customs duty laid down in Article 68 of the Regulation on reliefs from customs duty.


A customs declaration must be submitted for the articles. Relief from customs duty is requested using the appropriate procedure codes. The following information must be provided in the customs declaration:

  • procedure code 40xx (xx is the previous procedure)
  • national procedure code C24
  • number and date of the authorisation for relief
    • in the EDI declaration using the code 1ZZZ in the box labelled “Tapahtuman liiteasiakirja” or “Tavaraerän liiteasiakirja”.
    • in manual customs clearance, in box 44 of the SAD form.

A customs declaration must be submitted for the articles. Relief from customs duty is requested using the appropriate procedure codes. The following information must be provided in the customs declaration:

  • procedure code 40xx (xx is the previous procedure)
  • national procedure code C25
  • number and date of the authorisation for relief
    • in the EDI declaration using the code 1ZZZ in the box labelled “Tapahtuman liiteasiakirja” or “Tavaraerän liiteasiakirja”.
    • in manual customs clearance, in box 44 of the SAD form.

If relief from customs duty has been granted for the articles upon customs clearance by virtue of Article 68 of the Regulation on reliefs from customs duty, the lending, hiring out, selling and transferring of the articles is subject to restrictions. If the articles are going to be lent, hired out or transferred, whether for a consideration or free of charge, a prior notification to Customs is required. Such notifications are to be sent by email to: lupakeskus(at)tulli.fi.

As a rule, lending, hiring out or transferring articles shall entail payment of the relevant import duties. Should an article be lent, hired out or transferred to a party (person, an establishment or an organisation) entitled to benefit from relief on the same grounds, the relief shall continue to be granted provided the said party uses the article for purposes which confer the right to such relief.

Establishments or organisations which cease to fulfil the conditions giving entitlement to relief, or which are proposing to use articles admitted duty-free for purposes other than those provided for by Article 68 of the Regulation on reliefs from customs duty shall so inform Customs. In such cases, import duties will be levied on the articles.

Customs does not need to be informed if an article admitted duty-free is lent, hired out or transferred by an institution or organisation on a non-profit-making basis to a handicapped person with whom it is concerned.


If articles are lent, hired out or transferred to an institution situated in another Member State, a T5 control copy must be completed and submitted to Customs for endorsement. The T 5 control copy shall include, in box 104 under the heading ‘other’, one of the entries listed in Annex I of the Commission Implementing Regulation No 1224/2011. The entry in English is: ‘Article for the handicapped: continuation of relief subject to compliance with the second subparagraph of Article 72(2) of Regulation (EC) No 1186/2009.’

For more information on the use of T5 control copies contact a customs office.


  • Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty
  • Commission Implementing Regulation (EU) No 1224/2011 for the purposes of Articles 66 to 73 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty)
  • Article 2 of Commission Implementing Regulation (EU) No 1224/2011 (statement provided by an institution or organisation in the application form).
  • Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code Commission
  • Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
  • Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

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Contact us
Customs Authorisation Centre
Monday to Friday 8 am–4 pm
P.O. Box 56, 90401 Oulu
lupakeskus@tulli.fi
Customs Information Service, Business customers
Monday to Friday 8 am–4 pm

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