Declaring free-of-charge goods

Free-of-charge goods and chargeable goods must be declared in the Customs Clearance Service or in message format with separate standard import declaration messages. Free-of-charge goods cannot be declared with a declaration for low-value goods. The SAD form can be used as fallback.

Nature of transaction

In the import declaration, enter the nature of transaction based on code set CL091; with codes 21, 31, 34 or 99.

The value of free-of-charge goods

Provide the value of the free-of-charge goods for each goods item as follows:

  • 0 as the trade price of the goods (invoicing price), and currency.
  • the value of the goods with code “1A” as total to be added
    • The value of goods is determined according to the price at which the goods would be sold to the Union. The value contains the additional costs outside the borders of the EU, e.g. freight and insurance costs.
    • The code ‘1A’ cannot be used if the value of the entire consignment exceeds 20 000 euros. In this case, use the code “AK”.
  • Statistical value in euros
    • Statistical value means the price of goods including the additional costs, such as freight and insurance, occurring outside the borders of Finland. The taxes and charges levied in Finland are not included in the statistical value. The statistical value cannot be 0.
  • in the additional information the code for additional information FIXXX, and the reason why the goods are free of charge.

You can declare the value of free-of-charge goods using, for example, a pro forma invoice (code N325).

The value of goods partially or entirely free of charge is determined according to the price at which the goods would be sold to the Union.

If you are a declarant not registered for VAT, please provide also the following value details:

If you are an operator not registered for VAT, provide the following details as adjustments to the transaction price for the calculation of the taxable amount for VAT. Provide the following details with separate codes:

  • the costs for transport, loading, unloading and insurance as well as other import-related costs up to the first place of destination in Finland specified in the transport contract (code 3A)      
  • the costs for transport, loading, unloading and insurance as well as other costs up to another destination in the territory of the Union that are known at the time when the liability to pay VAT arises (code 3D)       
  • other taxes and charges with the exception of VAT, which are levied by the State or the Union due to the import of goods in connection with customs clearance (code 3B) 
  • any taxes and other charges payable outside Finland (code 3C).

Points to consider

Enter the nature of transaction using the codes in code list 0034.

Provide the value of free-of-charge goods as follows:

  • total price 0 and currency for the consignment to be declared
  • price of the goods 0 and currency for the goods item
  • statistical value and currency for the goods item 
    • Statistical value means the price of goods including the additional costs, such as freight and insurance, occurring outside the borders of Finland. The taxes and charges levied in Finland are not included in the statistical value. The statistical value cannot be 0.
  • in the additional information on the goods item, the value of the goods and the reason why the goods are free of charge are provided with code XXX

Enter the nature of transaction using codes in code list CL091 (SAD Box 24).

Provide the value of free-of-charge goods as follows:

  • total price 0 and currency for the consignment to be declared (SAD Box 22)
  • price of the goods 0 and currency for the goods item (SAD Box 42)
  • statistical value and currency for the goods item (SAD Box 46) 
    • Statistical value means the price of goods including the additional costs, such as freight and insurance, occurring outside the borders of Finland. The taxes and charges levied in Finland are not included in the statistical value. The statistical value cannot be 0.
  • in the additional information on the goods item, the value of the goods and the reason why the goods are free of charge are provided with code XXX (SAD Box 44)