Declaring free-of-charge goods in an import declaration

Free-of-charge goods and chargeable goods must be declared in separate declarations in the new customs clearance system. In the Import Declaration Service for private persons, they can be declare in the same declaration. The SAD form is used as fallback procedure document.

In the new customs clearance system (Customs Clearance Service)

Nature of transaction

In an import declaration, the nature of transaction is indicated with a code in the code list CL091. This detail is provided at transaction level in a message-format declaration.

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:

  • at goods item level, price of the goods 0 and the currency 
  • code “1A” is used to provide the value of the goods item as an additional cost. In the goods value additional costs, e.g. freight and insurance costs outside the borders of the EU, are taken into account. 
    • 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 at goods item level and currency 
    • 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 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.

Points to consider

Codes in code list 0034 are used for the nature of the transaction. (SAD box 24)

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.

                            

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