Customs value declaration D.V.1.
When the customs value is based on the transaction price paid for the goods, customs value declaration details shall be submitted with an electronic declaration.
If a customs declaration is not submitted electronically, the customs value declaration must be provided using the D.V.1 form:
- customs form 647s (in Finnish)
- additional form page 647As (in Finnish)
Customs value declaration details are not required where
- the customs value of the imported goods in a consignment does not exceed EUR 20 000, provided that they do not constitute split or multiple consignments from the same consignor to the same consignee
- where the importations involved are of a non-commercial nature
- the submission of the particulars in question is not necessary for the application of the customs tariff of the European Communities
- customs duties are not levied.
A customs value declaration is not required in connection with every customs declaration in case of goods that are delivered repeatedly on the same commercial terms from the same seller to the same buyer.