Container import clearance
Containers are means of transport that can be imported duty-free under the temporary admission procedure when they are used for the commercial transport of goods.
Containers that are imported for the purpose of selling them are cleared through Customs like all other imported goods.
Customs clearance of temporarily admitted containers
If a container which has been used as a means of transport and which is temporarily in Finland stays permanently within the European Union, for example for the purpose of sale, it must undergo customs clearance in order to be released free circulation. Also in cases where a container is sold or leased for another purpose besides use as a means of transport, for example for use as a storage or office facility, it must be cleared through Customs for release into free circulation.
Containers are exempt from customs duties, but are subject to value added tax which the taxpayer is to declare on their own initiative to the Tax Administration. The taxable value is usually the purchase price of the containers. If the trade invoice cannot be used at the time of customs clearance, the declarant can apply for authorisation to present the trade invoice afterwards (authorisation for presenting missing documents within the time limit granted by Customs).
The procedure code when clearing goods for free circulation is 4053 when the previous procedure is the temporary admission procedure.
When a container is sold, the conditions of the trade between the seller and the buyer must indicate the party responsible for the customs clearance of the container. If a container is leased for use as something other than a means of transport in international traffic, the leaser will be responsible for clearing it through Customs.