Articles intended for the special needs of blind persons and other disabled persons

Customs can grant duty relief for articles intended for the special needs of blind persons and other disabled persons, when such articles are imported from outside the EU to Finland and released for free circulation in Finland.

The relief is based on Article 66, 67 or 68 of the Duty Relief Regulation (Council Regulation (EC) No 1186/2009) and its implementing regulation (Commission Implementing Regulation (EU) No 1224/2011). (Please note: The Duty Relief Regulation uses the term “other handicapped persons”) Annex III and Annex IV to the Duty Relief Regulation are at the end of the Regulation.

Although the articles referred to in this guidance are free of customs duty on the basis of the Duty Relief Regulation, import VAT in accordance with the Value Added Tax Act must be paid for them. Articles may also be free of customs duties on other grounds, such as commodity code or origin.

Duty relief for articles intended for blind persons

Examples of articles that can be imported free of customs duty for blind persons are braille paper as well as goods, machines and apparatus that facilitate a blind person’s movement, education and participation in society. Some articles can also be imported for partially sighted persons, who are not totally blind.

Articles intended for the educational, scientific or cultural advancement of blind persons

The following articles can be imported free of customs duty for blind persons:

  • Articles specially designed for the educational, scientific or cultural advancement of blind persons can be imported free of customs duty. These articles are specified in Annex III to the Duty Relief Regulation.
    • There are no restrictions on transferring the articles.
  • Articles listed in Annex IV referred to in Article 67 of the Duty Relief Regulation, such as electronic reading machines for blind persons and partially sighted persons, can be admitted free of customs duty. You can also import spare parts, accessories and tools intended for the articles listed in Annex IV free of customs duty. Read more about the spare parts, accessories and tools referred to in Annex IV under “What are spare parts, accessories and tools”.
    • There are restrictions on transferring these articles.

Applying for a duty relief authorisation for articles intended for blind persons

Whether a duty relief authorisation must be applied for in advance depends on who the importer is.

If the importer is an institution or organisation concerned with the education of or the provision of assistance to blind people, the authorisation must always be applied for before import. Apply for the authorisation in the Authorisations and Decisions Service.

If blind persons import such articles themselves for their own use, the authorisation doesn’t need to be applied for in advance. You will be granted duty relief on the basis of the customs declaration you have submitted.

Duty relief for articles intended for other disabled persons

For example, articles designed for the education, employment or social advancement of disabled persons other than blind persons shall be admitted free of customs duty (Article 68 Duty Relief Regulation). There is no separate listing of these articles. Instead, duty relief is granted case by case.

The articles can be imported by

  • the disabled persons themselves for their own use
  • institutions or organisations that are principally engaged in the education of or the provision of assistance to disabled persons.

The duty relief always requires a duty relief authorisation. The authorisation must be applied for before import in the Authorisations and Decisions Service.

How to apply for the duty relief authorisation

Apply for the duty relief authorisation in good time before the goods are imported. The number of the authorisation must be provided in the customs declaration. The authorisation can’t be granted retroactively if the articles have already been accepted for free circulation.

You can apply for the authorisation with a single application for several articles even if they are imported at different times. The duty relief authorisation is free of charge and it will be valid for a maximum of six months.

The authorisation application is submitted electronically in the Authorisations and Decisions Service. Log in like this:

  • For an authorisation application submitted by the person themselves, you will need Finnish online banking codes, a mobile certificate or a certificate card to log in.
  • For an authorisation application submitted by an institution or an organisation, you will need a Suomi.fi mandate and a valid EORI number.

If you’re applying for duty relief for articles intended for the special needs of other disabled persons, describe in your application on what grounds you’re applying for duty relief. You can also attach documents to the application.

If the applicant is an institution or an organisation, the application must always be submitted in the Authorisation and Decisions Service.

If a private individual can’t apply for the authorisation themselves in the Authorisations and Decisions Service, they can use other service channels, which are the following:

If you are a private individual, you can authorise another private individual

A private individual can authorise another private individual to act on their behalf.

Go to the Suomi.fi service and grant the other private individual the mandate “Applying for customs authorisations”. Contact the Customs Information Service if you need help with completing the customs declaration.

If you are a private individual, you can use a separate application form

Private individuals can also use a separate application form, for example, if they don’t have Finnish online banking codes, a mobile certificate or a certificate card for logging in to the service.

Choose the appropriate form depending on whether you are importing articles or spare parts:

  • Articles intended for disabled persons: form 911 (available in Finnish and Swedish)
  • Spare parts, components, accessories and tools for articles intended for disabled persons: form 912 (available in Finnish and Swedish).

Send the form by secure email to the address indicated in the form.

If you are a private individual, you can use a free-form application

Private individuals can also apply for the duty relief authorisation using a free-form application.

The free-form application must contain the same information as Customs’ application form. The application is signed by the applicant or by a person authorised by the applicant. The original power of attorney must be enclosed with the application.

What to provide in the customs declaration

Private individuals must submit the customs declaration in the Customs Clearance Service intended for businesses. This means that the declaration can’t be submitted in the Import Declaration Service for private persons.

For general guidance on submitting a customs declaration, go to the page How to submit an import declaration. You can find more detailed guidance in the instructions for using the Customs Clearance Service and the message implementing guidelines for message declarants.

Check that the goods you are importing are articles for the use of blind persons, specified in Annex III to the Duty Relief Regulation. You can also import some articles for partially sighted persons, so you should check that in the Annex.

You can import these goods without a duty relief authorisation applied for in advance. There are no restrictions regarding the importer or transfer of the goods.

In the customs declaration, you should provide the following:

  • customs procedure
    • requested procedure “40 – Release for free circulation”
    • previous procedure “00 – No previous procedure”, if there is no previous procedure
  • additional information code C21, when you are importing articles for the use of blind persons, specified in Annex III to the Duty Relief Regulation (Article 66 Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act).

Check that the goods you are importing are articles for the use of blind persons, specified in Annex IV to the Duty Relief Regulation. You can also import spare parts, accessories and tools intended for your own article or equipment. You can also import some articles for partially sighted persons, so you should check that in the Annex.

You can import these goods without a duty relief authorisation applied for in advance. Duty-free goods are subject to transfer restrictions. Read more under “Transfer restrictions on duty-free goods”.

In the customs declaration, you should provide the following:

  • customs procedure:
    • requested procedure “40 – Release for free circulation”
    • previous procedure “00 – No previous procedure”, if there is no previous procedure
  • additional procedure code C22, when blind person themselves import, for their own use, articles listed in Annex IV to the Duty Relief Regulation (including spare parts, components, accessories and tools) (Article 67(1)(a) and 67(2) Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act).
  • o    as an attachment based on which Customs can verify that the importer is blind or has some other visual impairment.

Alternative ways to submit a customs declaration

You can submit a customs declaration in the Customs Clearance Service yourself or you can authorise another person to submit the declaration on your behalf.

If you can’t submit the customs declaration in the Customs Clearance Service for businesses, you can use other declaration alternatives, such as a form. Read the detailed instructions on the page “How to declare a parcel”, under “Declaring with a form”.

If you are submitting the customs declaration with a form, provide the details in the form as follows:

  • Section 2. “I wish to declare”
    • Choose “Other goods”.
    • Specify that, for example, with “articles intended for the special needs of blind persons”.
  • Section 5. “Additional information”
    • In the free-text field, type additional information about the import in accordance with the Duty Relief Regulation, that is, on what grounds you are applying for duty relief (for example, “I have a visual impairment, which is why I need a television enlarger as an assistive device”).
  • Section “Attachments”
    • Choose “Other proof or authorisation”.
    • Attach a medical report by a doctor on your visual impairment.

Check that the goods you are importing are articles for the use of blind persons, specified in Annex IV to the Duty Relief Regulation. You can also import certain spare parts, accessories and tools. Some articles can also be imported for partially sighted persons, so you should check that in the Annex.

Because the importer is an institution or organisation, a duty relief authorisation granted by Customs is required for importing the articles. The authorisation must be obtained before the import. Duty-free goods are subject to transfer restrictions. Read more under “Transfer restrictions on duty-free goods”.

In the customs declaration, you should provide the following:

  • customs procedure
    • requested procedure “40 – Release for free circulation”
  • previous procedure “00 – No previous procedure”, if there is no previous procedureadditional procedure code C23, when articles intended for blind persons are imported by certain institutions or organisations and the articles are listed in Annex IV to the Duty Relief Regulation (including spare parts, components, accessories and tools) (Article 67(1)(b) and 67(2) Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act).
  • duty relief authorisation with the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents” and as its description, the number of the duty relief authorisation (for example, FITATL23456 or FILUJA12345).

You can personally, for your own use, import articles intended for disabled persons other than blind persons free of customs duty. You can also import certain spare parts, accessories and tools free of customs duty.

You must, however, apply for a duty relief authorisation in advance from the Customs Authorisation Centre before the import. Duty-free goods are subject to transfer restrictions. Read more under “Transfer restrictions on duty-free goods”.

In the customs declaration, you should provide the following:

  • customs procedure:
    • requested procedure “40 – Release for free circulation”
    • previous procedure “00 – No previous procedure”, if there is no previous procedure
  • additional procedure code C24, when a disabled person other than a blind person imports, for their own use, articles intended for disabled persons (including spare parts, components, accessories and tools) (Article 68(1)(a) and 68(2) Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act).

  • duty relief authorisation with the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents” and as its description, the number of the duty relief authorisation (for example, FITATL23456 or FILUJA12345).

Alternative ways to submit a customs declaration

You can submit a customs declaration in the Customs Clearance Service yourself or you can authorise another person to submit the declaration on your behalf.

If you can’t submit the customs declaration in the Customs Clearance Service, you can use other declaration alternatives, such as a form. Read the detailed instruction on the page “How to declare a parcel”, under “Declaring with a form”.

If you are submitting the customs declaration with a form, provide the following details in the form:

  • Section “2. I wish to declare”
    • Choose “Other goods”.
    • Specify that, for example, with “articles intended for the special needs of a disabled person”.
  • Section “5. Additional information”
    • In the free-text field, type additional information about the import in accordance with the Duty Relief Regulation, that is, on what grounds you re applying for duty relief (for example, “I have reduced mobility, and the electric scooter is a mobility aid for me”).
  • Section “Attachments”
    • Choose “Other proof or authorisation”.
    • Attach the duty relief authorisation you have applied for in advance from Customs.

Institutions and organisations can import articles intended for disabled persons other than blind persons free of customs duty. Duty relief can also be granted for certain spare parts, accessories and tools.

Because the importer is an institution or organisation, a duty relief authorisation granted by Customs is required for importing the articles. The authorisation must be obtained before the import. Duty-free goods are subject to transfer restrictions. Read more under “Transfer restrictions on duty-free goods”.

In the customs declaration, you should provide the following:

  • customs procedure
    • requested procedure “40 – Release for free circulation”
    • previous procedure “00 – No previous procedure”, if there is no previous procedure
  • additional procedure code C25, when articles intended for disabled persons other than blind persons are imported by certain educational institutions and organisations. These articles can also be spare parts, accessories and tools (Article 68(1)(b) and 68(2) Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act).

  • duty relief authorisation with the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents” and as its description, the number of the duty relief authorisation (for example, FITATL23456 or FILUJA12345).

What are spare parts, accessories and tools?

Duty relief can also be granted for spare parts, components, accessories and tools for articles intended for blind persons and other disabled persons (Article 67(2) and Article 68(2) Duty Relief Regulation).

Accessories refer to items specially designed for use with the imported articles for the purpose of improving their performance and scope (Article 8 Commission Implementing Regulation (EU) No 1224/2011).

Tools refer to tools to be used for the maintenance, checking, calibration or repair of the articles.

Condition for duty relief

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.

The spare parts, components, accessories or tools can also be imported subsequently, provided that they can be identified as being intended for articles for which a duty relief authorisation has previously been granted or which otherwise meet the conditions for duty relief laid down in Articles 67 and 68 of the Duty Relief Regulation.

Read more in Commission Implementing Regulation (EU) No 1224/2011.

Transfer restrictions on duty-free articles

When duty relief has been granted for the articles under Articles 67 and 68 of the Duty Relief Regulation, it is usually prohibited to lend, hire out, sell or transfer them.

However, the relief shall continue to be granted in the following cases, although the articles are transferred:

  • The articles are lent, hired out or transferred to a party (person, institution or organisation) entitled to benefit from the relief on the same grounds. The said party must also use these articles for purposes which confer the right to such relief. The importer must notify Customs of the matter in advance by email to lupakeskus(at)tulli.fi.
  • Articles imported by institutions or organisations on the basis of the Duty Relief Regulation may be lent, hired out or transferred, whether for a consideration or free of charge, by these institutions or organisations on a non-profit-making basis to blind persons or other disabled persons with whom they are concerned, without payment of the corresponding customs duties. Institutions or organisations operating on a non-profit-making basis don’t need to notify Customs in advance if they lend, hire out or transfer articles to persons with whom they are concerned.

If the conditions for duty relief are no longer fulfilled

If the conditions for duty relief are no longer fulfilled, import duties and taxes must be paid for the articles. The importer must notify Customs of this in advance by email to lupakeskus(at)tulli.fi.

The conditions for duty relief aren’t fulfilled in the following situations:

  • The articles are lent, hired out or transferred, for a consideration or free of charge, to an institution or organisation other than those referred to in Article 67 or 68 of the Duty Relief Regulation.
  • The institution or organisation ceases to fulfil the conditions for duty relief.
  • The articles are used for purposes other than those purposes other than those provided for in Articles 67 and 68 of the Duty Relief Regulation.

Read more in Commission Implementing Regulation (EU) No 1224/2011.

Other things to note

  • Duty Relief Regulation – Council Regulation (EC) No 1186/2009 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), which lays down provisions for the implementation of Articles 66 to 73 of Regulation (EC) No 1186/2009.
  • Union Customs Code – 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.

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