VAT-exempt importation under Article 94 b of the VAT Act

Provide the following details in the Customs Clearance Service or in the customs declaration submitted through message exchange:

The importer, the declarant and the representative must have an EORI number. This applies to a company, an organisation, a municipality or a state with a business ID. Foreign businesses must also provide the EORI number.  Read more about providing the EORI number in the customs declaration.

• Customs procedure code
  • requested procedure ”42 – Release for free circulation and home use of goods exempt from VAT to another Member State”
    • If the customs procedure code 21xx, 22xx or 23xx was provided when the goods were exported, provide the customs procedure code 6321, 6322 or 6323 in the import declaration.
  • previous procedure “00 – No previous procedure”, if there is no previous procedure

• Importer: An entrepreneur registered for VAT in Finland (e.g. FI1234567-8).
  • If the importer of the goods has an EORI number granted in another Member State, the VAT number granted by the Finnish Tax Administration must be entered with code “FR1 – Importer”, in addition to the additional fiscal reference code “FR2 – Customer”.
• Additional fiscal trader: under “FR2 – Customer” and “Identification number”, provide the VAT number issued to the buyer in the Member State of destination of the transport (e.g. if the transport ends in Sweden, provide the VAT number issued to the buyer by the Swedish Tax Agency, SE23322233443).
  • In the case of transfer of goods handled as intra-Community supply, provide under “Identification number” the VAT number issued to the importer in the Member State of destination of the transport (e.g. if the transport ends in Sweden, provide the VAT number issued to the buyer by the Swedish Tax Agency).
• Under “Additional information” at goods item level, provide the code FIXXX for Community invoice and invoice number (intra-Community supply, not transfer). If a Community invoice is not available at the time of customs clearance or in the case of transfer of goods comparable to intra-Community supply, provide the number of the commercial contract or other document.

If there is a service interruption in the Customs Clearance Service and you are using the fallback procedure, provide the same details in the SAD form as in the Customs Clearance Service.

The following procedure codes are also used to make use of the exemption from VAT provided for in Article 94 b of the VAT Act:

• procedure code 6321, for re-importation of goods exported temporarily after outward processing and you wish to transfer the payment of VAT to the Member State of final destination
• procedure code 6322, for re-importation of goods exported temporarily after some other processing than outward processing and you wish to transfer the payment of VAT to the Member State of final destination
• procedure code 6323, for re-importation of goods exported temporarily in an unaltered state and you wish to transfer the payment of VAT to the Member State of final destination

When using procedures 6321, 6322 and 6323, you request that Article 94 b of the VAT act be applied, i.e. exemption from VAT on import. In these procedures, the exemption applies only if the sale or transfer of the goods after importation is treated as an intra-Community sale and the goods are transferred after importation to the Member State of final destination of the transport. The prerequisites for tax exemption are the same as in the cases where Article 94 b of the VAT Act is applied on import under customs procedure 42xx. Other matters to be observed:

• When re-importing goods form outward processing, you must adhere to the conditions for re-import from outward processing and the outward processing authorisation. Read more about the outward processing.
• When re-importing goods from some other processing than outward processing, you must adhere to the conditions for using the procedure. Read more about re-importation of goods that have been under other processing than outward processing.
• When re-importing temporarily exported goods, you must adhere to the conditions for using the procedure. Read more about the re-importation of temporarily exported goods.