The INF number for special procedures
If the processing procedure starts with export, you must make an INF request in the INF service for special procedures, where you enter advance information on the goods exported for processing and subsequently re-imported.
You must make an INF request also for inward and outward processing procedures that start with import and concern several Member States. The INF request receives from Customs an INF code that you enter in the export and import declaration.
You must apply for the INF number before lodging a customs declaration. In export and import declarations, the INF number is entered with the additional document code C710. Customs processes INF requests only on weekdays from 8 am to 4.15 pm.
The electronic INF service for special procedures has replaced the paper forms (INF1, INF2, INF5 and INF9) for special procedures. However, you can use a paper form if it has already been filled in and Customs has confirmed it before 25 November 2020.
Logging in to the INF service for special procedures
The company must have an EORI number. Enter the EORI number in the format FI1234567-8, when you log in to the service.
You need the Suomi.fi mandate for transactions ‘Applying for authorisations for customs operations’ from the company. Read more about authorisation This is how you grant a mandate in practice.
Log in to the INF service for special procedures via the EU Trader Portal. Read the instructions on identification in the EU’s e-services.
When is an INF number required?
You need an INF number for processing procedures that start with export. These include
- outward processing with procedure code 21xx
- the authorisation type in the INF service for special procedures is OP EX/IM
- inward processing that starts with procedure code 11xx for prior export
- the authorisation type in the INF service for special procedures is IP EX/IM
You can also export goods temporarily outside the Union with procedure codes 22xx or 23xx. If you use procedure code 22xx or 23xx in the export declarations, you don’t need an INF number.
You can export goods with procedure code 22xx, e.g. for repairs or processing, but when re-importing the goods the import duty must be zero. The import duty can either be zero due to the origin or tariff classification of the goods, or for some other reason.
You can export goods with procedure code 23xx, e.g. to an exhibition or trade fair, but the goods must return unchanged.
Read more about lodging export declarations on the page For what purpose are goods exported?
Outward processing (21xx) is a customs procedure where businesses can temporarily export Union goods from the customs territory of the Union e.g. for manufacture, repair or calibration. When the processed goods are re-imported into the Union, the import duty must be higher than zero.
A private person doesn’t need to apply for an INF number for an export declaration under the 21xx procedure.
A projector breaks down, and you export it for repairs outside the EU under the outward processing procedure 21xx. You must make an INF request before exporting the goods.
Enter in the INF request the faulty projector you’re exporting for repairs, as well as the repaired projector you re-import after the repair. Make an INF request before the item leaves Finland. The INF request receives an INF code that you enter both in the export and import declaration.
When you use the standard authorisation procedure, the number of the authorisation is at the end of the INF number, i.e. the INF number has the format OP EX/IM001FIOPOL12345. When you use the simplified authorisation procedure, the INF number has the format OP EX/IM001 + the declarant’s internal reference number.
Inward or outward processing that starts with import and involves several Member States
You also need and INF number for inward and outward processing procedures that start with import and involve several Member States. This also requires a valid authorisation involving more than one Member State (single authorisation).
You place the goods under the inward processing procedure in Finland. You export the goods to Sweden for processing and they are re-exported outside the EU. In this case, you need to apply for an INF number for the goods. The INF number has the format IP IM/EX001FIIPOL 2345.
You place the goods under the inward processing procedure in Finland. You export the goods to Estonia for processing, but you re-import them to Finland. The goods are re-exported outside the EU from Finland. In this case, you don’t need to apply for an INF number.
How do I apply for an INF number in outward processing?
You can make as single INF request for the outward processing procedure, where you declare goods in one single export declaration. In certain cases, you can use the same INF number in several export declarations. You can use the same INF number in several export declarations, if you have a standard authorisation.
If you’re using a simplified authorisation procedure, i.e. you’re using an export declaration to apply for an authorisation for the outward processing procedure, you must always make a separate INF request for each export declaration.
If you are using the standard authorisation procedure, you can also make a single INF request for goods to be exported or imported in several consignments. Even though a separate customs declaration is made for each consignment, you can use the same INF number in each of them. You can make an INF request, e.g. for the remaining quantity in the authorisation or for a quantity that corresponds to the requirement of the production management system. An INF number for a larger amount that has been applied for can be used in several export or import declarations.
Due to a technical error in the export system of Finnish Customs, it is not possible to declare goods with customs procedure codes 2100 and 2140 in the same export declaration. For the time being, two separate export declarations must be submitted for goods exported under these procedures. However, you can make a single INF request that covers the goods declared for processing in both export declarations.
In the INF request, provide the 8-digit commodity code of the goods. If you’re declaring goods with several commodity codes on several rows, you can upload the details to the INF request as a CSV file. In that case, use a CSV template.
Enter in the INF request the quantities of the goods mentioned in the standard authorisation. Please note that the authorisation may have a measurement unit that differs from the ones required for various commodity codes in the customs declaration.
In export and import declarations, enter the INF numbers with the additional document code C710. For example, in the import declaration you can enter several export declarations as well as INF numbers, by which the goods to be imported were exported for processing.
Enter the quantity details in this way:
- In the export declaration, enter with the additional information code FIXXX the quantity details of the INF number (quantity and measurement units) as well as the value of the processed item. (for example FIXXX / OP EX/IM001…, 1 piece, 500 euros)
- In the import declaration, enter for each goods item with the additional information code FI710 the quantity details (quantity and measurement unit) of the INF number as well as the value of the processed item. The value of the processed goods item consists of the value of the exported goods, the processing costs and the freight costs for the import and export. (for example FI710 / OP EX/IM001…, 1 piece, 1 500 euros)
- If one goods item has e.g. three INF numbers, provide the quantity and value details for the goods item with three FI710 additional information codes, i.e. separately for each INF number. Customs registers the quantity and value details for each INF number according to the customer’s declaration.
- If materials were exported e.g. with three INF numbers, but the import of processed products only concerns one INF number, provide the quantity and value details for the goods item with one additional information code FI710. Enter clearly to which INF number the information relates.
Part of the details entered can be estimates, for example, value details of the processed goods. The value of the processed goods item consists of the value of the exported goods, the processing costs and the freight costs for the import and export. Rather than providing value details that are too low, give a higher estimate. For example, if the freight costs are 250–300 euros, use 300 euros as the estimate in the calculation. Finnish Customs monitors the details on quantity and value entered in the INF request. The details on quantity and value provided in the INF request must not be exceeded.
If you do not have a standard authorisation for outward processing, activate the selection ‘Declaration number’ in the INF request. Enter your company’s own internal reference (18-digits) in the field ‘authorisation / Declaration number’. Use the same internal reference in the export and import declarations.
Enter the INF number in the export declaration for the outward processing with the additional document code C710. When you use the standard authorisation procedure, the number of the authorisation is at the end of the INF number, i.e. the INF number has the format OP EX/IM001FIOPOL12345. When you use the simplified authorisation procedure, the INF number has the format OP EX/IM001 + the declarant’s own internal reference number.
You have received a rejection notification from Customs regarding the INF request, and the reason is unclear to you. Contact Customs Business Information to find out the reason for the rejection. A rejected INF request can’t be corrected, therefore, make a new INF request with corrected details. Provide your contact details in the field ‘General remarks’ of the INF request, so that Customs can contact you if needed.
If you e.g. have provided an erroneous value detail for the processed product by mistake in the INF request and the INF request has already been accepted, you can contact Business Information for correction of the error. Not all details in the customs declaration can be amended at this stage. In each individual case, Customs considers whether an error can be corrected.
Inward processing, which starts with export and ends with import, always requires a standard authorisation granted by the Authorisation Centre. The authorisation must permit the use of equivalent goods as well as prior export.
Strawberry jam (100 kilos) is exported as prior export under inward processing (customs procedure 11xx 7SE), and equivalent Union goods (50 kilos of Union sugar) were used in the production of the jam. Based on the export of the strawberry jam, an import allowance is created for the same quantity of non-Union goods, i.e. for 50 kilos of non-Union sugar.
When you export goods as prior export under inward processing, make a separate INF request for each export declaration. One INF number obtained for a single prior export can cover several import declarations (customs procedure 51xx 7SE). However, you must ensure that the six-month time limit for the procedure is not exceeded and that you don’t import more non-Union goods than is permitted by the import allowance.
Enter in the goods item details of the export declaration the commodity code, quantity and value of the equivalent goods with additional information code FIXXX. Enter with a second FIXXX additional information code the quantity and value of the processed products. The information must be entered on separate rows, so that Customs can make entries for the INF number. For example, enter on the first row the processed products to be exported with the additional information code FIXXX (quantity, value) and on the second row the equivalent goods (commodity code, quantity and value) with additional information code FIXXX.
Enter for each goods item in the import declaration all INF numbers of the goods item. Quantity details (quantity and measurement unit) as well as the value information are provided for each INF number with additional information code XXX. (Example XXX / IP EX/IM…, 250 kg, EUR2000.)
In special circumstances, contact Customs Business Information
If you want to use a representative in the INF service for special procedures, or if you cannot be identified, please contact Customs Business Information, yritysneuvonta(at)tulli.fi.
If the exit of the export declaration has been certified, the INF request can no longer be corrected. Proceed as follows:
- If you don’t have a standard authorisation granted by the Authorisation Centre, you can’t make a new INF request for the goods. Make a subsequent export declaration for the undeclared goods. Upon import, the goods must be declared as normal import and for these goods; you don’t receive preferential treatment for outward processing.
- If you have a standard authorisation granted by the Authorisation Centre, make a new INF request for the undeclared goods. Make a subsequent export declaration where you enter the INF number you received. If the obligation to declare is neglected, the preferential treatment can be revoked.
Read more about Subsequent declaration.
If the export declaration has not yet been released for exit and the goods have not left the EU, you can request a correction of a small error in the INF request. Send the correction request to customs Business Information (yritysneuvonta.lupa-asiakkaat(at)tulli.fi) or make a completely new INF request. If the consignment is urgent, it pays to make a new INF request.
When your correction is approved or when you have received a new INF number, request and amendment of the export declaration. If you have made a new INF request, enter also the new INF number in the request for amendment of the export declaration. The goods are not allowed to exit the customs territory of the EU until Customs has approved the amendment.
If the exit of the export declaration has been certified, the INF number can no longer be corrected. Read more in the section “What do I do if more goods were exported than what was entered in the INF request, and the exit of the export declaration has been certified?”
When you send an email to Customs with which you request a correction of the INF request, enter in the email the INF number you wish to correct. Enter clearly what you wish to be corrected and the reason for the change. Your message must contain the original information as well as what you wish to be changed. If several rows should be corrected, enter the information e.g. in Excel format.
A message example:
“Correction request for INF number OP EX/IMxxxxx…
We have entered the processed product: commodity code ‘87032390’, goods description ‘passenger car’, value of the processed product ‘10 000 euros.’
According to information we have received, the value of the processed product was estimated incorrectly. This is because the cost of repairing the goods increased by 5000 euros from what was estimated.
We request that the value of the processed product with INF number OP EX/IMxxxxx, be corrected to 15 000 euros.”
If the INF request does not cover all goods in the export declaration, the processing of the export declarations is interrupted. If too few goods were entered in the INF request, you must make a new request for the missing quantity of goods. Follow the instructions below depending on whether you use a standard or simplified authorisation procedure.
If you’re using a simplified authorisation procedure, make a separate INF request for the missing goods and enter also the new INF number in the export declaration.
If you’re using a standard authorisation procedure, proceed as follows:
- If the missing goods are mentioned in the authorisation, make a separate INF request or ask Customs to add the missing goods to the INF number. If the transport is urgent, it pays to make a new INF request for the goods. If you have made a new INF request, enter the new INF number in the export declaration. If you requested a correction to the INF number and Customs has made the requested corrections, the processing of the export declaration continues.
- If the goods are not mentioned in the authorisation, a separate INF request and export declaration must be made for them. Make the INF request first. When the INF request has been approved, make a new export declaration, where you provide the goods covered by the INF request as well as the INF number. This new export declaration functions at the same time as an application for outward processing authorisation. Contact also Customs Authorisation Centre for a possible change to the authorisation.
The processing of your export declaration is interrupted if the INF number is missing. Make an INF request immediately. Then enter the INF number in the export declaration with the additional document code C710. Enter the INF number with the same code in the import declaration as well.
There is no need to invalidate the INF number; it can remain unused. If the export is cancelled and the goods don’t leave the EU, you must, however, request invalidation of the export declaration.
Paper attachments can no longer be submitted with INF requests. You can provide the information with an electronic template, which you can download in the INF service for special procedures. The template is an Excel table, which is converted into a CSV file as instructed. You can declare several goods items in one CSV file.