Declaring free-of-charge goods in an import declaration

Free-of-charge and chargeable goods must be declared in separate customs declarations, except for online clearances and postal consignments by private persons, where all the goods in the item to be cleared are declared in the same declaration.

Nature of transaction 

In an import declaration, the nature of transaction is indicated with a code in the code list 0034. This detail is provided at transaction level in a message-format declaration and in box 24 of the SAD (use the codes in code list 0034).

The nature of transaction codes for free-of-charge goods are 29, 30 and 99.

The value of free-of-charge goods

The values of free-of-charge goods are provided as follows:

  • for the consignment which is to undergo customs clearance, the total price 0 and currency are to be entered (SAD Box 22).
  • at goods item level, price of the goods 0 and currency (SAD Box 42).
  • at goods item level, statistical value and currency (SAD Box 46) .
    • The statistical value cannot be 0. 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.
  • 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 as FIXXX information.

The document with which the value of free-of-charge goods is provided

The document with which the value of free-of-charge goods is provided can be e.g. 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.


Contact us

General instructions for businesses

General instructions for businesses offers advice Mon–Fri 8 am–4.15 pm. Have a look at the FAQ or contact us with your question.

Customs Information Service