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 ‘ZZZ – 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.