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)
- additional procedure code C25: Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations
- number and date of the authorisation for relief
- in the box labelled “Additional documents for declaration header” or “Additional documents for goods item”.
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:
- additional procedure code 40xx (xx is the previous procedure)
- national procedure code C24: Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use
- number and date of the authorisation for relief
- in the box labelled “Additional documents for declaration header” or “Additional documents for goods item”.
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.
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.
- 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
- Application forms (in Finnish)