Declaring excise products in import declarations

Standard customs declarations are submitted via the Customs Clearance Service (UTU) or via message exchange.

a) The goods are customs cleared and moved under suspension of excise duty 

Products subject to harmonised excise duty

Declare the following information:

• under declaration header: the additional information code FIXFA and the registered consignor’s excise number (e.g. FIXFA FI12345678E00) 
• under goods items: customs procedure 45XX or 07XX 
• under goods items: additional procedure code F06 (product subject to harmonised excise duty)
• under goods items: additional information code FIXFC and the product group code

If there is a service interruption in the customs clearance system and you are using the fallback procedure, declare the same information in the SAD form as in the customs clearance system.  

Products subject to national excise duties (e.g. soft drinks, lubricating oils and products, coal)

Declare the following information:

• under declaration header: additional information code FIXFB and excise number of registered consignee or authorised warehouse keeper (e.g. FIXFB FI12345678A00)
• under goods items: customs procedure 45XX
• under goods items: additional procedure code 658 (product subject to national excise duty)

b) The goods are customs cleared and not moved under suspension of excise duty

The customs procedure is 

• 40XX or 
• another import customs procedure. 

Other than standard (i.e. simplified) customs declarations are submitted with a message to the ITU system or using the SAD form

a) The goods are customs cleared and moved under suspension of excise duty

Products subject to harmonised excise duty

Declare the following information:

• the additional statement code XFA and the registered consignor’s excise number (e.g. XFA FI12345678E00)
• under goods items: customs procedure code 45XX and national procedure 7WE (transfer to an excise warehouse, registered consignee or temporarily registered consignee) or customs procedure code 07XX (transfer from an entirely tax-exempt warehouse)
• under goods items: additional information code XFC and the product group code

Products subject to national excise duties (e.g. soft drinks and beverage containers) 

Declare the following information:

• the additional statement code XFB and excise number of registered consignee or authorised warehouse keeper (e.g. XFB FI12345678A00)
• under goods items: customs procedure code 45XX

If you are submitting the customs declaration using the SAD form, enter the above-mentioned information in box 44.

b) The goods are customs cleared and not moved under suspension of excise duty

The customs procedure is

• 40XX or
• another import customs procedure.

Other things to note

Credit customers must submit their excise duty declarations and pay the excise duty no later than on the 12th day of the month following the release of the goods. The tax declaration should be submitted and the excise tax paid in the OmaVero service.

When using customs procedures beginning with 40, the amount of excise tax to be levied must be included in the taxable amount for import VAT in the customs declaration. 

In cash clearances, the excise tax must be paid in conjunction with declaring the goods.