Clearing containers and packings through Customs

Containers and reusable packings can be relieved from import duty under the temporary admission procedure, when they are used as means for transporting goods. If they are imported to the country to be sold, they must be cleared through Customs like any other import goods.

Temporary admission of containers

Empty or loaded containers can be placed under the temporary admission procedure with relief from import duty. They must be durably and clearly marked with the owner’s or operator’s identification data, tare weight of the containers and individual identifying marks and numbers given by the owner (DA Art. 210). The purpose for using the containers must be the transportation of goods in international traffic.

Empty and filled containers can be placed under the temporary admission procedure through a declaration by conduct (an act regarded as a customs declaration). If the container is empty and it is placed under the procedure through a declaration by conduct, you may need to provide an entry summary declaration or an exit summary declaration for it. Read more about declaring empty containers.

 Read more on the temporary admission procedure.

Temporary admission of packages

For packages that imported under temporary admission, Customs usually requires a standard customs declaration. Re-usable packages can also be imported with an oral customs declaration. They can also be placed under the temporary admission procedure through a measure that can be regarded as submitting a customs declaration (a so-called active measure). With an oral declaration or an active measure, you can declare re-usable packages only when they have permanent markings that enable identification of a person based outside the EU or in the territory of the EU. 

Upon importation, packages that are to be imported temporarily can be either full or empty. The packages can be empty when they are to be used for packing export goods. They can be full when after unloading they are to be re-exported outside the EU, either as full or empty. (DA Art. 228) If the packages declared through a measure regarded as submitting a customs declaration are arriving empty, you may have to submit an entry summary declaration on them. Read more about declaring empty containers.

The re-exportation of packages can be done in the same way as when they were placed under the temporary admission procedure. For example, if the packages were placed under the procedure with an oral declaration, they must also be re-exported with at least an oral declaration. If the packages that were placed under the procedure with an oral declaration are placed under another customs procedure such as customs warehousing, an electronic re-export declaration is required for the packages. 
  
Read more on the temporary admission procedure.

Import of containers and packings

Containers and packings that are imported to be sold or to be used by the company or for rental purposes are cleared through Customs like all other imported goods.

However, packaging materials used for packing goods do not have to be cleared for free circulation, if the packaging material was included in the price of the goods and the packings remain in the territory of the EU. Read more on how to submit an import declaration.

If a third country container under the temporary admission procedure stays permanently in the EU territory because it has been sold, it must be cleared for free circulation. Also, if a container is sold or rented, e.g. for storage use or for use as an office, it must be cleared for free circulation.

A container must be cleared through Customs before it can be used for other purposes. The containers remain under the temporary admission procedure until they are placed under a following appropriate customs procedure, e.g. released for free circulation.

Containers are duty free based on the customs tariff. VAT-registered importers declare on their own initiative the VAT on import to the Tax Administration. If the importer is not registered in the VAT register of the Tax Administration, the VAT on import is paid with a customs clearance decision in connection with import.

The purchase price of the containers is entered as transaction price of the goods. If the invoice is not available at the time of customs clearance, the holder of the goods or the declarant can apply for permission to present the invoice retrospectively. Read more about the authorisation to present missing documents.

Information to be included in the customs declaration

A customs declaration must be provided separately for each seller when it comes to containers under the temporary admission procedure.

Provide the following details in the customs declaration:

  • procedure code 4053
  • additional procedure code ‘999 – no additional procedure’ if there is no additional procedure
  • nature of transaction ‘11 – Outright purchase/sale’
  • additional information code ‘00900 – TA / Discharge of temporary admission / Article 238 of Delegated Regulation (EU) 2015/2446’, and as qualifier ‘temporary admission, no previous customs declaration’
  • nationality of active means of transport crossing the border
    • If you do not have specific details, you can enter the information you have, for example mode of transport ‘1 – Sea transport’ and ‘FI’ as the nationality of the active means of transport.
  • identification of means of transport on arrival and its qualifiers
    • If you do not have specific details, you can enter the information you have, for example mode of transport ‘1 – Sea transport’ and identification of means of transport ‘several’ and type of identification ‘11 – Name of the sea-going vessel.’
  • previous document
    • If there is no previous document provide ‘1ZZZ – Other previous document’, and as qualifier ‘active transport measure.’

Providing the statistical value

If you do not know the value of the goods upon arrival in Finland, enter the customs value as statistical value.

Providing the VAT details

If you are a VAT-registered operator, declare the VAT in the Tax Administration’s MyTax service.

If you are not a VAT registered operator, enter the values of the basis for VAT with separate codes in the customs declaration:

  • the costs for transport, loading, unloading and insurance as well as other import-related costs up to the first place of destination in Finland specified in the transport contract (code 3A)
  • the costs for transport, loading, unloading and insurance as well as other costs up to another destination in the territory of the Union that are known at the time when the liability to pay VAT arises (code 3D)
  • other taxes and charges with the exception of VAT, which are levied by the State or the Union due to the import of goods in connection with customs clearance (code 3B) 

Packings under the temporary admission procedure must be re-exported outside the EU within the time limit for discharging the procedure. Read more about lodging a re-export declaration.

If third country packings under the temporary admission procedure stay in the EU permanently, a customs declaration must be submitted to clear the goods for free circulation. Read the detailed instructions below.

Information to be included in the customs declaration

If you are clearing packings under temporary admission for free circulation, provide the following details in the customs declaration:

  • procedure code 4053
  • additional procedure code ‘999 – no additional procedure’ if there is no additional procedure
  • nature of transaction, e.g. ‘11 – Outright purchase/sale’
  • additional information code ‘00900 – TA / Discharge of temporary admission / Article 238 of Delegated Regulation (EU) 2015/2446’, and as qualifier the MRN or customs clearance number

If the goods arrive free-of-charge, read more on how to declare free-of-charge goods in an import declaration.

Providing the statistical value

If you do not know the value of the goods upon their arrival in Finland, enter the customs value as statistical value.

Providing the VAT details

If you are a VAT-registered operator, declare the VAT in the Tax Administration’s MyTax service.

If you are not a VAT registered operator, enter the values of the basis for VAT with separate codes in the customs declaration:

  • the costs for transport, loading, unloading and insurance as well as other import-related costs up to the first place of destination in Finland specified in the transport contract (code 3A)
  • the costs for transport, loading, unloading and insurance as well as other costs up to another destination in the territory of the Union that are known at the time when the liability to pay VAT arises (code 3D)
  • other taxes and charges with the exception of VAT, which are levied by the State or the Union due to the import of goods in connection with customs clearance (code 3B) 

When containers and packings, which are Union goods, have been temporarily exported outside the EU under customs procedure 23xx and they return to the EU territory it is a case of re-importation. Read the instructions on how to submit a re-import declaration.