Establishing the customs value – simplifications
Certain consignments that fall under customs value cannot be handled flexibly based on Article 73 of the Customs Code if their quantities cannot be calculated on the date when the customs declaration is approved. Such consignments comprise the following:
- quantities to be included in the customs value according to Article 70(2) of the Customs Code, i.e. the factually paid or payable price
- quantities referred to in Articles 71 and 72, i.e. consignments to be added in the transaction price that do not fall under the customs value.
When certain criteria referred to in the Customs Code are met, Customs can upon consideration grant authorisation for using special prerequisites in determining customs value. Customs value defined in this way is also considered as the initial value for defining import VAT (section 88 of the Finnish Value Added Tax Act). This initial value also includes costs and payments defined in the Value Added Tax Act (sections 91–93a).
Granting simplification requires an unambiguous request from the applicant, i.e. an application specifying which consignments or payments are to be declared on special grounds. In accordance with the conditions of the authorisation, customs value can be regarded as the final customs value.
Processing applications
New authorisations and amendments to valid authorisations are applied for in the Authorisations and Decisions Service. The Customs Authorisation Centre sends questions on e.g. accounting and logistics to applicants. Replies are used in assessing how conditions for granting authorisations are met.
If Customs is unable to agree to a customer’s definition of a certain consignment or payment, it is possible to negotiate a solution that satisfies both parties during the processing of the application.
