If details for determining the customs value are not available at the time of declaration

If details for determining the customs value are not available at the time of declaration, you can provide the customs value in a simplified way. You’ll need an authorisation for simplifications from Customs.

Below, you can check the situations where you can use simplifications.

If the final transaction price is not available at the time of declaration

You can place goods under a customs procedure using a simplified customs declaration where certain details or supporting documents may be omitted. You can use a simplified declaration for providing the customs value when the invoice is not available or when the final transaction price is not known at the time of declaration.

The time limit for providing the final information varies case by case. The longest time limit can be two years from the release of the goods.

The goods can be released for free circulation without a determined final customs value.

You will need an authorisation for the simplified declaration procedure (SDE)

You will need an authorisation (SDE) to use simplified declaration on a regular basis. You can apply for the authorisation using the Authorisations and Decisions Service.

In your application, provide a short description of why the final price is not available at the time of declaration and when the final price will be available.

  • The goods consist of a commodity whose agreed final price is a quotation on the commodity exchange after the import. At the time of declaration, an estimate of the price is provided. The customs value is confirmed when the final actual transaction price has been provided to Customs.
  • The goods consist of a chemical whose exact final price will be established when the composition has been examined after the import. At the time of declaration, an estimate of the price is provided. The customs value is confirmed when the final actual transaction price has been provided to Customs.
  • If the goods are imported to consignment stock and they have not been sold at the time of declaration. The import is based on a contract between the seller and the buyer. Based on the contract, the goods are paid for and the ownership is transferred when the goods are taken from stock for use. At the time of declaration, an estimate of the price is provided. The customs value is confirmed when the final actual transaction price has been provided to Customs.

If an item to be included in the customs value is not known at the time of declaration or it can’t be connected to a particular customs declaration

Certain items to be included in the customs value can be determined more flexibly if their amounts can’t be calculated on the acceptance date of the customs declaration. Such items are:

When certain criteria referred to in the Customs Code are met, Customs can upon consideration grant authorisation for using special grounds when determining the customs value. Customs value determined in this way is also considered as the initial value for the taxable amount for import VAT (section 88 of the Finnish Value Added Tax Act). This initial value also includes the costs and payments defined in the Value Added Tax Act (sections 91–93a).

You will need the authorisation for the simplification of customs valuation (CVA)

You can apply for the authorisation for the simplification of customs valuation using the Authorisations and Decisions Service.

In the application, you should specify the items or payments that are to be declared on the basis of specific criteria. A customs value determined in accordance with the conditions of the authorisation shall be regarded as the final customs value.

In the application, give a brief description of the item included in the customs value you wish to declare in a simplified way and why as well as the formula to be used. Enclose any documents that are relevant to the simplification, e.g. a royalty contract in the case of simplification of royalties.

If needed, you can also discuss the suitable calculation method with Customs as the application is being processed.

  • The transaction price paid for the goods includes intra-EU transport costs (goods sold e.g. under DAP terms of delivery), and the total amount of transport costs is not known. In this case, the intra-EU transport costs to be deducted can be determined on the basis of specific criteria.
  • A discount is given on the import goods that can only be determined when the goods have been released for free circulation. The intention is to take the discount into account in the customs value of the following import consignment instead of lodging an incomplete customs declaration. An example of this is a discount based on the actual quality of the goods established through a chemical examination.
  • The goods involve royalties or licence fees, the amount of which is not known at the time of valuation. In such cases, the amount of royalties or licence fees can be declared on the basis of specific criteria.

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