Outward processing

Outward processing is a customs procedure which enables businesses to temporarily export Union goods under the procedure 21xx from the customs territory of the Union e.g. for manufacture or repair. The procedure code for re-import of goods placed under the outward processing procedure is 6121.

You need an authorisation and an INF number

Outward processing requires an authorisation. The authorisation holder must be an operator established in the Union. The business must also keep records of the procedure. However, the business does not have to carry out processing operations itself. The authorisation holder or, with the consent of the authorisation holder, some other business established in the customs territory of the Union can release the goods for free circulation with total or partial relief from import duty. 

You can apply for a written authorisation from the Customs Authorisation Centre in advance. An export declaration can also serve as an application for an authorisation, in which case the export declaration accepted by Customs also serves as the authorisation. If the outward processing procedure begins with prior import (procedure 48xx), the accepted import declaration serves as the authorisation. Read more about authorisations in the section “Points to consider” on this page, under “Applying for authorisation for outward processing” .

For the outward processing procedure, you will usually also need an electronic INF number, which must be provided in the export declaration and in the import declaration. Read more about applying for an INF number.

Outward processing procedure

When the products processed from the goods placed under the outward processing procedure (21xx) are imported to the Union, the import duty on the processed products must be higher than zero. If the import duty on the products imported after processing would be zero due to their origin, tariff classification or other similar reason, temporary export (procedure code 22XX) must be used instead of the outward processing procedure. This means that in such cases it is not possible to use the outward processing procedure. Using the customs procedure for temporary export 22xx does not require any authorisation by Customs. Read more about the customs procedure 22xx

Products manufactured through processing can be released for free circulation with total or partial relief from import duty, e.g. when the goods have been repaired under guarantee.

Types of representation allowed in a customs declaration

The types of representation allowed in the procedure are direct representation, indirect representation and direct representation on guarantor’s responsibility. In the section “Points to consider” on this page, you will find more specific instructions on how to submit an import declaration.

Points to consider

You can also apply for an authorisation with a customs declaration. In that case, the accepted customs declaration serves as the authorisation. The additional information required by an authorisation granted based on a customs declaration must be provided in the customs declarations. Please note that e.g. agricultural products covered by chapters 1–24 of the customs tariff (goods according to annex 71–02 to the Commission Delegated Regulation EU 2015/2446) cannot be placed under the procedure with an authorisation applied for with a customs declaration. Read more about how to apply for an outward processing authorisation with a customs declaration.

An authorisation granted by the Authorisation Centre is mandatory when the authorisation involves more than one Member State of the Union or when the applicant wishes to use equivalent goods in its operations.

If you are applying for a written authorisation from the Customs Authorisation Centre, apply for it online in advance via the Authorisation Service

If you are applying for a Union authorisation, i.e. an authorisation involving more than one Member State, submit the application in the EU’s Customs Decisions Service. The Union authorisation requires, among other things, consent from the Member States involved as well as a functioning system for exchange of information between the holder of the authorisation and the different Member States. 


When goods are re-imported to the Union after outward processing, customs duties and taxes are determined using the so-called value-added method. This means that the customs value of the goods and the taxable amount for VAT includes the processing and repair costs incurred outside the Union, materials added outside the Union, import freight costs, as well as certain other costs.

Please note that the basis for calculation of the customs value has not changed, even though the field names and codes have changed in connection with the customs declaration reform. Transaction price refers to the total amount invoiced for processing or repairs. 

The below instructions also apply to declarations for goods that are returned after repair.

Providing value details

When the prerequisites for using procedure 6121 are fulfilled, provide the details related to the value of the goods and to the valuation method as follows:

  • value information of the goods:
    • transaction price
      • Provide the transaction price in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”.  
      • The transaction price includes the costs incurred for the repair or processing of the goods, as well as for materials added outside the EU. For example, it may be a service and repair charge that you have paid which may consist of a charge for working hours and additional materials that you have paid to the repairer of the goods. If you have received several invoices for the repair or the processing, provide the total of these costs and enter the repair costs as a single item. Provide all invoice numbers in your customs declaration. 
    • items to be added to the transaction price, if the items are not already included in the transaction price
      • Provide the items to be added with value type codes beginning with A. 
        • If you have received a separate freight invoice for the transport of the goods, enter the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”. However, you should not provide any transport and ancillary costs or insurance costs relating to the export as an item to be added.
        • Indicate any costs resulting from engineering and development within processing or repair with the code “AH – Engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods”
        • Indicate any royalties and licence fees relating to the goods with the code “AI – Royalties and licence fees”. Please note: Do not provide royalties and licence fees if the repair is subject to a charge.
    • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
  • statistical value
    • Provide the sum total of the following values as the statistical value: the value of the exported goods, the costs of processing operations carried out outside the Union, the value of goods added outside the Union, royalties and licence fees relating to the goods, as well as freight and insurance costs from the place of processing to the Finnish border.
    • The statistical value cannot be 0.
  • valuation method
    • When the nature of transaction entered is “60 – hire, loan and operational leasing under 2 years or delivery of goods for repair and subsequent return”, “51 – Returning goods after processing under contract to the initial Member State/country of export or “52 – Returning goods after processing under contract, not to the initial Member State/country of export”, enter the valuation method as follows: 
      • If you have paid for the processing or repair and you have an invoice for the processing or repair, enter the valuation method with the code “1 – Transaction value of the imported goods”.

Other things to note 

Provide the value of the exported goods at goods item level with the additional information code “FIXXX”.

Taxable amount for VAT

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration.

If the goods have been sold outside the EU territory and the declarant is an operator not registered for VAT, provide 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, levied by the State or the Union due to import of the goods in connection with customs clearance (code 3B) 
  • any taxes and other charges payable outside Finland (code 3C).
    • Please note: Export-related transport and ancillary costs incurred outside the EU, as well as insurance costs are declared only in the basis for value added taxation. These costs are no longer declared as included in the customs value.

More specific information on the taxable amount of VAT on import can be found in Finnish at the Tax Administration’s website. You can also find general information on the taxable amount of VAT on the Tax Administration’s website.


When you export goods temporarily for outward processing, use the customs procedure code 21XX for exports. In the export declaration, provide the required details according to the authorisation you are using.

When you use a written authorisation granted by the Customs Authorisation Centre

If you use a written authorisation granted by the Customs Authorisation Centre, you can submit an export declaration in one or two stages. The declaration cannot be submitted retrospectively. 

The authorisation must be valid when the goods are being placed under the outward processing procedure and it must cover all goods that are being declared. One customs declaration can only include products indicated in one authorisation.

The only type of representation possible is direct representation (code 2). 

Provide the following details in the export declaration: 

  • national procedure code “7UA” 
  • number – with the code “C019” – and date of the authorisation for the outward processing procedure 
  • INF number with the code ”C710” and the quantity for the INF number with the additional information code ”FIXXX”
    • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code ”FIOEI - Other means of electronic exchange of information than INF”.
  • supervising customs office with the code “FIXAA” 
  • last date for discharging the procedure with the code “FIXBH”. 

When you use an authorisation granted based on a customs declaration

An export declaration can serve as a declaration for placing goods under the procedure and at the same time as an application for an authorisation. In that case, Customs grants the authorisation for the use of outward processing by accepting the declaration and by releasing the goods for the procedure. When you apply for an authorisation with an export declaration, you can only submit the declaration as a one-stage declaration and you cannot submit it retrospectively.

The only type of representation possible is direct representation (code 2).

Provide the following details in the export declaration: 

  • national procedure code “7UB”
  • period for discharge (the estimated period within which the procedure must be discharged) with the code “FIXBH” 
  • details of planned activities (a description of the planned activities to be carried out on the products to be exported) with the code “FIXBN”
  • processed products with the code “FIXBP”
    • Provide the 8-digit CN code and a verbal goods description of the products planned to be re-imported in the form of processed products after the procedure. 
  • INF number with the code ”C710” and the quantity for the INF number with the additional information code ”FIXXX”
    • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code ”FIOEI - Other means of electronic exchange of information than INF”.
  • proposed means of identification of goods (that is, how it can be identified from the processed products that products placed under the procedure have been used in their manufacture) with the code “FIXBQ”
  • as the supervising customs office the Electronic Service Centre “FI002002” with the code ”FIXAA”
  • customs office of discharge with the code “FIXBJ”
    • Provide a customs office with the right to discharge the outward processing procedure. There can be several customs offices of discharge, and they need not be the same as the customs office of placement. 

More information about export declarations


When the goods are returned after the outward processing procedure, and the imported goods are subject to a specific duty, use the additional procedure code “242 – Outward Processing Procedure: processed products are subject to a specific import duty”. Customs will calculate the amount of specific duty on the basis of the details you provide.

  • When the goods are returned after repair under guarantee, provide the additional procedure code ”B02 – Repair goods, free of charge, repair under guarantee (warranty)”.  The additional procedure code “242” is not used for goods returned after repair under guarantee. For instructions on goods returned after repaired under guarantee, see the following section on this page: + Re-import (6121), when the goods are returned after free-of-charge repair.

Provide the following details in the customs declaration: 

  • procedure code ”6121” and additional procedure code ”242”
  • as an additional document, the number of the outward processing authorisation with the code “C019”. If the authorisation has been granted based on a customs declaration, provide instead the additional information code ”FISAP”, with the MRN of the export declaration as the qualifier.
  • preference code “100”
  • nature of transaction that describes your activity
  • as an additional document the INF number (OP EX/IM) with the code ”C710 – Information sheet” and the quantity and value details for the INF number with the additional information code ”FI710 – Supplementary unit to be used in the notification form”
    • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code ”FIOEI - Other means of electronic exchange of information than INF”.
  • the MRN of the export declaration as an additional document with the code “C660”.

Provide separately for each goods item the statistical value of the export of the goods imported after processing with the additional information code ”FIXXX”.

Calculation of specific duty

Attach the calculation of specific duty, e.g. an Excel spreadsheet, to the customs declaration.

Provide the following details in the calculation:

  • Calculate the customs value of the processed products (e.g. processing invoice €500 + import freight €15 + export freight €15 = €530).
  • Provide the statistical value of the exported goods (e.g. 1 exported item and the statistical value of the export €50).
  • Calculate the customs value of the goods with a deduction of the value of the exported goods (e.g. €530 – €50 = €480).
  • With the help of a separate calculation, calculate the customs duty (e.g. for goods classified under the commodity code 9102290000, the customs duty is ”4.5 % MIN 0.3 €/NAR MAX 0.8 €/NAR”, so using the example values, the customs duty is 0.8 €/NAR). You can use the Calculation function of the Commodity code service Fintaric for this. 
  • Provide the calculated customs value of the goods, from which you have deducted the value of the exported goods and multiply it with the amount of customs duty (e.g. €480 x 0.8 €/NAR = €384).
  • Divide the above result (e.g. €384) with the customs value of the processed products (e.g. €384 / 530 = €0.72). Calculated using the example values, the result is €0.72. This is the amount of customs duty due for the goods. 
  • If the value of the exported material is higher than the processing costs and freights, in which case the value of that calculation is negative, the calculation doesn’t have to be completed. In such case, no customs duty is levied for the goods, but the negative calculation must be attached to the customs declaration.  

In addition to the calculation of specific duty, provide the customs value, the statistical value and the taxable amount for VAT. For guidance, see the section “+ Calculating the customs value, taxable amount for VAT and statistical value” 


Follow the guidance according to the authorisation you are using. Submit an import declaration like this, when goods are re-imported under the procedure 6121 after outward processing.

When you use an authorisation granted by the Customs Authorisation Centre

The outward processing procedure begins with export. When you use an authorisation granted by the Customs Authorisation Centre, the authorisation must be valid when the goods are placed under the procedure, but not necessarily when the procedure is discharged. The authorisation must cover all goods that are being declared.

You can submit the import declaration in one or two stages. One customs declaration can only include products indicated in one authorisation. If the goods being imported are not indicated in the authorisation, they must be placed under a different customs procedure. You can, for justified reasons, also apply for a retroactive authorisation from the Customs Authorisation Centre.

If you submit the declaration in two stages, all the details concerning the procedure must already be provided in the simplified declaration. The simplified declaration must be submitted in the service Import declarations for businesses – special procedures (ITU).  

If the goods have been declared for a procedure other than outward processing (21xx) upon export, they can’t be placed under the procedure 6121 upon import. Instead, they must be placed under some other approved customs procedure. 

Provide the following details through message exchange or via the Customs Clearance Service:

  • as an additional document, the number of the outward processing authorisation with the code “C019” 
  • additional procedure code “999”
  • preference code “100”
  • nature of transaction ”51”, ”52” or ”60”
  • as an additional document the INF number (OP EX/IM) with the code ”C710 – Information sheet” and the quantity and value details for the INF number with the additional information code ”FI710 – Supplementary unit to be used in the notification form”
    • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code ”FIOEI - Other means of electronic exchange of information than INF”.
  •  the MRN of the export declaration as an additional document with the code “C660”.

Also provide the customs value of the goods that were under the outward processing procedure and possible taxable amount for VAT. For guidance on how to provide these details, see the section “+ Calculating the customs value, taxable amount for VAT and statistical value” on this page.

When you use an authorisation applied for with an export declaration

When you use an authorisation applied for with an export declaration, all the products being imported must be indicated in the export declaration. If the products being imported have not been indicated in the export declaration, they must be placed under some other approved customs procedure.

Provide the following details through message exchange or via the Customs Clearance Service:

  • additional information code “FISAP”, with the export MRN as the qualifier
  • additional procedure code “999”
  • preference code “100”
  • nature of transaction ”51”, ”52” or ”60”
  • as an additional document the INF number (OP EX/IM) with the code ”C710 – Information sheet” and the quantity and value details for the INF number with the additional information code ”FI710 – Supplementary unit to be used in the notification form”
    • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code ”FIOEI - Other means of electronic exchange of information than INF”.
  • the MRN of the export declaration as an additional document with the code “C660”.

Also provide the customs value of the goods that were under the outward processing procedure and possible taxable amount for VAT. For guidance on how to provide these details, see the section “+ Calculating the customs value, taxable amount for VAT and statistical value” on this page.


Submit an import declaration like this, when goods are re-imported under the procedure 6121 after being under outward processing and the goods are returned after repair that is subject to a charge. 

Provide the following details through message exchange or via the Customs Clearance Service:

  • as an additional document, the number of the outward processing authorisation with the code “C019”. If the authorisation has been granted based on a customs declaration, provide instead the additional information code “FISAP”, with the MRN of the export declaration as the qualifier.
  • preference code “100”
  • additional procedure code “202 – goods returning after repair for a charge, Article 259 UCC” 
  • nature of transaction “60”
  • as an additional document the INF number (OP EX/IM) with the code ”C710 – Information sheet” and the quantity and value details for the INF number with the additional information code ”FI710 – Supplementary unit to be used in the notification form”
    • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code ”FIOEI - Other means of electronic exchange of information than INF”.
  • the MRN of the export declaration as an additional document with the code “C660”.

Value details

The statistical value of goods repaired for a charge, consists of the value of the exported goods, the cost of repairs outside the Union as well as of the freight and insurance costs from the place of processing to the Finnish border. Provide the statistical value as the total amount. The export freight to the place of processing is not included in the statistical value.

In the import declaration, also provide the customs value of the goods repaired for a charge and possible taxable amount for VAT. For guidance on how to provide these details, see the section “+ Calculating the customs value, taxable amount for VAT and statistical value”.


Submit an import declaration like this, when goods are re-imported under the procedure 6121 and the goods are returned after free-of-charge repair. 

When the item is repaired free of charge because of an obligation arising from a guarantee (warranty), no customs duty has to be paid when the item is imported back to the Union. The party carrying out the repair must provide proof that the repair under warranty was free of charge, and, if necessary, the proof must be presented to customs.

Provide the following details through message exchange or via the Customs Clearance Service:

  • Customs procedure
    • requested procedure “61 – Re-importation with release for free circulation”
    • previous procedure “21 – Temporary export under the outward processing procedure”
  • preference code “100 – Erga  Omnes third country duty rates” 
  •  additional procedure code “B02 Processed – products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge)
  • nature of transaction “60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months” 
  • value  information of the goods:

    • Provide the value of the goods in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”. 

      • Enter 0 euro as the value of the goods, when the goods you imported underwent free repair under warranty and you were not charged for the repair.

    • Provide items to be added to the value of the goods using value type codes, if the items are not already included in the value of the goods.

      • Provide the items to be added with value type codes beginning with A. 

      • For example, if you were required to pay for the transport of the goods to be repaired under warranty, and you received a separate freight bill for the transport, enter the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”.

  • as  additional information code “FITAC – Explanation on free-of-charge repair” and as description a free-form explanation on why you have not paid for the repair

  • valuation method

    • When the nature of transaction entered is “60 – hire, loan and operational leasing under 2 years or delivery of goods for repair and subsequent return”, a secondary method of determining the value must be used. Find out which secondary method of determining the value you can use. Based on that, enter one of the following codes:

      • ”2 – Transaction value of identical goods”

      • ”3 – Transaction value of similar goods”

      • ”4 – Deductive value method”

      • ”5 – Computed value method”

      • ”6 – Value based on the data available (‘fall-back’ method)”

  • statistical value

    • The statistical value consists of the value of the exported goods (the value if they were intact) as well as of the freight and insurance costs from the place of processing to the first border crossing point at the Finnish border. The taxes and charges levied in Finland are not included in the statistical value. The statistical value cannot be 0.  

  • as  an additional document, the number of the outward processing authorisation with the code “C019”. If the authorisation has been granted based on a customs declaration, provide instead the additional information code “FISAP”, with the MRN of the export declaration as the qualifier.

  • as an additional document the INF number (OP EX/IM) with the code ”C710 – Information sheet” and the quantity and value details for the INF number with the additional information code ”FI710 – Supplementary unit to be used in the notification form”
    • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code ”FIOEI - Other means of electronic exchange of information than INF”.
  • the MRN of the export declaration as an additional document with the code “C660”.

Value added tax (VAT)

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration. If the declarant is not registered for VAT, the taxable amount for VAT must be provided in the customs declaration. If the transport costs are collected from the declarant, VAT must be paid for the transport costs. Provide the transport costs 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).       

Submit an import declaration like this, when material sent for outward processing returns unaltered to the original exporter. 

If you are submitting the declaration through message exchange or via the Customs Clearance Service, provide the following details:

  • customs procedure “6121” 
  • additional procedure codes “F01” and “642” 
  • nature of transaction “21”
  • preferential treatment code “100”
  • as an additional document, the number of the outward processing authorisation with the code “C019”. If the authorisation has been granted based on a customs declaration, provide instead the additional information code “FISAP”, with the MRN of the export declaration as the qualifier.
  • the MRN of the export declaration as an additional document with the code “C660”

Also provide the customs value of the goods exported for outward processing procedure and of the material returning unaltered as well as possible taxable amount for VAT. For guidance, see the section “+ Calculating the customs value, taxable amount for VAT and statistical value”.

Read more about importing returned goods.


Submit an import declaration like this, when goods other than processed products return after the outward processing procedure e.g. as cuttings.

If you are submitting the declaration through message exchange or via the Customs Clearance Service, provide the following details:

  • customs procedure “6121”
  • additional procedure code “210” 
  • nature of transaction ”51” or ”52”
  • preferential treatment code “100”
  • as an additional document, the number of the outward processing authorisation with the code “C019”. If the authorisation has been granted based on a customs declaration, provide instead the additional information code “FISAP”, with the MRN of the export declaration as the qualifier.
  • the MRN of the export declaration as an additional document with the code “C660”.

The standard exchange system can only be used for repairs of defective products. It involves the use of replacement products, not equivalent goods. The standard exchange system can be used in outward processing, e.g. when you export a defective product for repair and receive a replacement product. With prior import, the replacement product is imported first, and only after this, the defective product will be sent for repair. 

Free-of charge repair under guarantee using the standard exchange system

If you receive a new replacement product free of charge instead of the defective product exported for repair, provide in the import declaration “B03 – Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)”.

Repair for a charge using the standard exchange system

If you send a defective product for repair for a charge and receive a new replacement product to replace the defective one, provide in the import declaration the additional procedure code “203 – processed products returning after replacement for other reason than guarantee, Article 261 UCC, standard exchange system”.

Prior export using the standard exchange system

For guidance on prior import, see the section “+  Prior import in outward processing”.

Using equivalent goods

If you can’t use the standard exchange system, the only alternative is to use equivalent goods. The use of equivalent goods requires an authorisation granted by the Customs Authorisation Centre. Read more about the use of equivalent goods (in Finnish).


Total relief from import duty can be granted, under certain conditions, to processed products resulting from goods placed under the outward processing procedure where it is established that those goods have been repaired or altered in a country or territory outside the customs territory of the Union with which the Union has concluded an international agreement providing for such relief. (UCC Article 260a)

The procedure can be applied in the free trade agreements EU–Canada (CETA), EU–Japan, EU–Vietnam and EU–the United Kingdom. In other cases, the rules of standard outward processing are observed, except that no customs duties will be levied when goods are placed under the procedure 6121.  

The characteristics of the goods shall not be destroyed in the repair. Moreover, is not allowed to create new or commercially different goods. The use of equivalent goods or replacement goods is not allowed. 

In the customs declaration, provide the same details as you otherwise would for goods repaired under outward processing. The customs value and the statistical value as well as the taxable amount for VAT are determined in the same way as for other repairs for a charge or free of charge. As an exception, provide the additional procedure code and the additional information code as follows:

  • In the case of goods repaired or altered free of charge, provide the additional procedure code “204 Outward processing procedure: Total relief from import duty for goods repaired or altered free of charge in the context of international agreements (Article 260a UCC).
  • In the case of goods repaired or altered for a charge, provide the additional procedure code “205 Outward processing procedure: Total relief from import duty for goods repaired or altered with charge in the context of international agreements (Article 260a UCC).
  • At goods item level, provide also the additional information code ”FIUKV – Additional information for outward processing based on an international agreement as in Article 260a UCC”. As the description, specify the applicable free trade agreement and the operation undertaken.

In outward processing, equivalent goods shall consist of other than Union goods which are processed outside the customs and fiscal territory of the EU instead of Unions goods placed under the outward processing procedure.

The use of equivalent goods requires an authorisation granted by the Customs Authorisation Centre. The use of equivalent goods must be indicated in the written authorisation granted by the Authorisation Centre.

First check if you can use equivalent goods in outward processing. Find out if you can use equivalent goods and read our customer instructions on using equivalent goods in special procedures (in Finnish).

Outward processing customs procedure starting with import (46xx)

With customs procedure 46xx, you can first import processed products manufactured from equivalent goods to the territory of the EU from outside the EU. Only than can you can export goods that were replaced with equivalent goods for processing outside the EU.

Example:

A company has an outward processing authorisation that allows the manufacture of T-shirts outside the territory of the EU, in India. Material that was not at first exported to India under outward processing is used in manufacturing T-shirts. Instead, a red-white-striped knitted fabric of 100 % cotton is used in the manufacturing process. The hight of each colour stripe in the material is 2 cm.

The red-white-striped T-shirts manufactured in India are imported to Finland and released for free circulation under outward processing procedure 4600 999 (IM/EX). The goods are then placed under outward processing procedure (21xx 7UA) for Union goods, consisting of the same red-white-striped knitted fabric of 100 % cotton where the height of each knitted colour stripe is 2 cm. The goods are exported outside the EU.

Please note: If you are importing goods in the standard exchange system for outward processing, read the instructions available in the drop-down menu for advance import in outward processing (requested procedure 48).

Information required in the customs declaration

In your customs declaration for outward processing starting with import, include the following details:

  • The number of the authorisation granted by the Authorisation Centre under “Authorisations”
    • The use of the procedure always requires a written authorisation granted by the Customs Authorisation Centre.
    • Additional information related to the procedure is generated automatically on the decision according to the authorisation.
  • requested procedure “46 – Import of processed products obtained from equivalent goods under the outward-processing procedure before exportation of goods they are replacing”
  • previous procedure:
    • The previous procedure can be one of the following: 51, 53, 54, 71 or 78.
    • If the goods do not have a previous procedure, provide “00 – No previous procedure”. 
  • additional procedure code "999 - no additional procedure”
  • one of the following as the nature of transaction code:
    • “51 – Goods returning to the initial Member State/country of export after processing under contract”
    • “52 – Goods not returning to the initial Member State/country of export after processing under contract”
  • preferential treatment code ”100 – Erga Omnes third country duty rates”
  • information on value:
    • The customs value of the goods, the statistical value and the taxable amount for VAT are provided in the same way as in the customs procedure 6121.

Discharge of the procedure

The procedure is discharged by lodging an export declaration (procedure code 2146). In order for preferential treatment to be applied, Union goods must be exported within six months of the import of processed products.

In addition to an export declaration, the company concerned is required to notify Customs about the discharge of the procedure. For example, you can submit a notification on the discharge of the procedure through the Customs Clearance Service or in message format.

 


Outward processing is discharged when the processed goods are cleared for import.

The procedure must be discharged within the time limit indicated in the authorisation granted by the Customs Authorisation Centre or in the export declaration for outward processing that serves as the authorisation. The time limit for the outward processing procedure starts to run when the goods are released for the export procedure.

In individual cases, you can request an extension of the time limit for discharging the procedure from the supervising customs office. Request the extension with customs form 975s (Menettelyä koskevien määräaikojen pidentäminen) (available in Finnish).

If the time limit has been exceeded and an extension has not been applied for, the goods can still be re-imported, but it will not be possible to apply a lower rate of customs duties and taxes according to the outward processing procedure.

If the time limit for discharging the procedure indicated in the authorisation by the Customs Authorisation Centre is not sufficient for the company’s activities, request an amendment to the authorisation from the Customs Authorisation Centre.


If the requirements for procedure 6121 are not met, it is not possible to grant a favourable tax treatment for outward processing. Example: If the time limit for outward processing is exceeded, Customs does not accept a submitted customs declaration for procedure 6121.

In such a case, the company involved can submit a replacement customs declaration indicating either release for free circulation or customs warehousing as the customs procedure. Read the instructions below if you are submitting a customs declaration on release for free circulation.

Declaring a customs procedure

In your customs declaration on release for free circulation, provide the following details:

  • requested procedure “40 – Release for free circulation”
  • previous procedure “21 – Temporary export under the outward processing procedure”
  • Additional procedure “2999 – no additional procedure”.

Providing value details

When the prerequisites for using procedure 6122 are not fulfilled and you are using procedure 4021, provide the details related to the value of the goods and to the valuation method as follows:

  • value of the goods
    • Provide the value of the goods in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”.
    • The transaction price includes the costs incurred for the repair or processing of the goods, as well as for materials added outside the EU. For example, it may be a service and repair charge that you have paid which may consist of a charge for working hours and additional materials that you have paid to the repairer of the goods. If you have received several invoices for the repair or the processing, provide the total of these costs and enter the repair costs as a single item. 
    • the value of the goods cannot be 0 euros. 
  • value of the exported goods
    • Use the value type code “AE – Imported material; Materials, components, parts and similar items incorporated in the imported goods”. 
    • The value of the exported goods refers to goods exported outside the EU as well as to the value of supplied accessories and services included in goods exported for processing or repair.
  • items to be added to the transaction price, if the items are not already included in the transaction price
    • Provide the items to be added with value type codes beginning with A.
      • For example, if you have received a separate freight invoice for the transport of the goods, enter the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”. However, you should not provide any transport and ancillary costs or insurance costs relating to the export as an item to be added.
      • Indicate any costs resulting from engineering and development within processing or repair with the code “AH – Engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods”.
        • Indicate any royalties and licence fees relating to the goods with the code “AI – Royalties and licence fees”. Please note: Do not provide royalties and licence costs if the repair is subject to a charge.
    • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
  • valuation method
    • When the nature of transaction entered is “60 – hire, loan and operational leasing under 2 years or delivery of goods for repair and subsequent return”, “51 – Returning goods after processing under contract to the initial Member State/country of export or “52 – Returning goods after processing under contract, not to the initial Member State/country of export”, enter the valuation method as follows: 
    • If you have paid for the processing or repair and you have an invoice, enter the valuation method with the code “1 – Transaction value of the imported goods”.
      • If you have paid for the processing or repair and you do not have a invoice you can present, a secondary valuation method must be used. Find out what secondary valuation method you can use. Based on that, enter one of the following codes:
      • ”2 – Transaction value of identical goods”
      • ”3 – Transaction value of similar goods”
      • ”4 – Deductive value method”
      • ”5 – Computed value method”
      • ”6 – Value based on the data available (‘fall-back’ method)”
  • statistical value
    • Provide the sum total of the following values as the statistical value: the value of the exported goods, the costs of processing operations carried out outside the Union, the value of goods added outside the Union, royalties and licence fees relating to the goods, as well as freight and insurance costs from the place of processing to the Finnish border.
    • The statistical value cannot be 0.

Other things to note

Provide the value of the exported goods at goods item level with the additional information code “FIXXX”.

Taxable amount for VAT

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration.

If you are an operator not registered for VAT, provide the taxable amount for VAT as the total amount, with the code “80 – Exceptional taxable amount for VAT.” With the code, provide the total of the following costs added together:

  • processing costs
  • value of goods added outside the Union
  • transport, loading and unloading costs to the place of processing (export freight)
  • transport, loading, insurance and ancillary costs as well as other import-related costs to the first place of destination in Finland specified in the transport contract (import freight)
  • If you know at the time when the liability to pay tax arises that the goods will be transported to another destination located within the Union, add to the taxable amount for VAT also the costs up to this destination.
    • taxes, customs duties and any other import charges payable to the State or to the EU in connection with import clearance, except for value added tax. 

Please note: The value of the exported goods is not included in the taxable amount for VAT.


Outward processing that begins with prior import means that a replacement product for the defective goods is imported in advance using the standard exchange system.

First, the replacement product is imported and an import declaration for it is submitted for the procedure “48 – entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods”. Then the defective goods are exported from the EU and export declaration for them is submitted for the outward processing procedure 2148.

The defective goods must be exported within 2 months of the import of the replacement product. The general customs duty rate for the replacement product must also be higher than 0%.

The use of the outward processing procedure that begins with prior import requires a liability guarantee. The guarantee remains reserved until the procedure has been discharged correctly and a discharge notification has been submitted to Customs. Read more about the liability guarantee on the page Guarantees.

What are the requirements for the replacement product?

The replacement product must be the same as the defective goods in following respects:

  • The product must have the same 8-digit CN code as the temporarily exported goods if they had undergone repair under the outward processing procedure.
  • The product must also have the same commercial quality and technical characteristics.
  • Where the export goods have been used before export, the replacement product must also have been used. However, the replacement products can be new, if they are supplied free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a material or manufacturing defect.

Can I use a representative (requested procedure 48)?

In the import declaration for outward processing that begins with prior import, the type of representation can be direct representation (2) or direct representation under the guarantor’s responsibility (2 + additional information code FITAK). In the Customs Clearance Service, you can choose the type of representation in the “Parties” section under “Representative”. In the drop-down menu, select either “2 – Direct representation” or “2 – Direct representation” and tick the box “On guarantor’s responsibility”. In an export declaration, the only possible type of representation is direct representation (2).

How do I apply for an authorisation (requested procedure 48)?

Using the procedure always requires an authorisation for outward processing indicating the use of prior import. It can be a written authorisation applied for in advance from the Authorisation Centre or you can apply for the authorisation with a customs declaration.

If you need an authorisation involving more than one of Member State of the EU, apply for an authorisation involving more than one Member State. In that case, submit the application in the EU’s s Customs Decisions Service. Read more about authorisations involving more than one Member State.

Written authorisation granted by the Authorisation Centre

A written authorisation granted by the Authorisation Centre is mandatory when the applicant wishes to use equivalent goods in its operations. 

If you are applying for a written authorisation from the Customs Authorisation Centre, apply for it in advance via the Authorisations and Decisions Service. When applying for the authorisation, indicate that you wish to use prior import.

Applying for an authorisation with a customs declaration

An authorisation for outward processing that begins with prior import can also be applied for with a customs declaration, e.g. when you import the goods using the standard exchange system based on guarantee.

When you apply for the authorisation with a customs declaration, you must provide the additional details required for the authorisation in the customs declaration. You must also use a standard customs declaration.

By accepting the customs declaration Customs also accepts the authorisation application.

Other things to note regarding the use of the authorisation

The authorisation must be valid when the goods are placed under the procedure, but not necessarily when the procedure is discharged.

The customs declaration can only include goods indicated in one authorisation.

When the procedure is discharged, another person established in the Union can use the authorisation holder’s authorisation provided that that person has obtained the authorisation holder’s consent and the conditions of the authorisation are fulfilled (e.g. that the time limit for discharging the procedure and the competent customs offices indicated in the authorisation are observed). However, only the authorisation holder can declare goods for the procedure. If another person wishes to discharge the procedure in another Member State than where the procedure was started, an authorisation involving more than one Member State is always required for the use of the procedure.

Details to be entered in the import declaration, when the goods are placed under the outward processing procedure involving prior import (4800)

When you are submitting a customs declaration for outward processing involving prior import, provide the following codes: 

  • requested procedure “48 – entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods”
  • previous procedure:
    • The possible previous procedures are 51, 53, 54 and 71.
    • If the goods don’t have a previous procedure, provide “00 – No previous procedure”. 
  • as the additional procedure code either ”240 – The import of replacement goods is subject to a charge” or ”241 – The import of replacement goods is not subject to a charge”
  • nature of transaction 60
  • preference code 100.

If you have an authorisation granted by the Customs Authorisation Centre

If you have an authorisation granted by the Customs Authorisation Centre, you can submit the customs declaration in one or two stages. Additional information related to the procedure is generated automatically on the decision according to the authorisation.

Provide the authorisation number in the customs declaration as follows:

  • in message exchange under “Authorisations”
  • in the Customs Clearance Service in the first choices after choosing the procedure.

If you apply for an authorisation with a customs declaration

If you apply for an authorisation with a customs declaration, you must use a standard customs declaration. Apply for an authorisation as follows:

  • When you’re applying for an authorisation with a customs declaration in the Customs Clearance Service, provide the details required for special procedures under “Authorisation request”. 
  • When you’re applying for an authorisation with a message, provide the detail about applying for an authorisation using the additional information code “00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration”. 

In addition, provide the additional details required for the authorisation application for the special procedure as follows:

  • Customs office(s) of discharge with the customs office identifier. If you are a message declarant, use the code “FIXBJ – Customs office(s) of discharge”.
  • The customs office supervising the procedure – only in message exchange – with the code “FIXAA – Supervising customs office”.
    • In Finland, always provide “FI002000 – Electronic Service Centre”.
  • Rate of yield of the goods as a measurement unit or a percentage (e.g. 100% when all products are used). If you are a message declarant, use the code “FIXBO– Rate of yield”.
  • Details of planned activities, e.g. repair of goods based on guarantee. If you are a message declarant, use the code “FIXBN – Details of planned activities”. 
  • The processed product obtained from the goods with a 10-digit commodity code. Provide also the goods description of the product obtained from the processing. If you are a message declarant, use the code “FIXBP – Processed products (CN code; description)”. 
  • All places of processing and use as well as their address details. If you are a message declarant, use the code “FIXAC – Place(s) of processing or use”.
  • The time limit for discharging the procedure is 2 months. In the Customs Clearance Service, the time limit is filled in automatically in the declaration. If you are a message declarant, use the code “FIXBH – period for discharge”.
  • Always provide the procedure record code “7 – Other means of identification (an explanation to be provided on the means of identification used)” as the identification of goods, as well as the address where the procedure records are stored. You can also enter other identification details by which the goods can be identified even after processing. If you are a message declarant, use the code “FIXBQ – identification of goods”. Always provide the code “7” as the identification of goods, and you can also choose one of the following identification codes:
    • “1” – Serial number or manufacturer number
    • “2” – Affixing lead seals, seals, stamps or other similar distinguishing signs
    • “4” – Taking samples and using illustrations or technical descriptions
    • “5” – Carrying out analyses
    • “6” – Communication form to facilitate the temporary export of goods sent from one country to another for manufacturing, processing or repairs (only suitable for the outward processing procedure)

The procedure code for an export declaration for defective goods is 2148.

How are the customs value and the import taxes determined?

Determining the customs value in the procedure 4800 for outward processing involving prior import depends on whether the replacement product is subject to a charge or free of charge for the declarant.

Customs value of a product subject to a charge

If the product is subject to a charge, the customs value and the statistical value in the customs procedure 4800 for outward processing involving prior import are determined as in the outward processing procedure 6121.

An import duty in accordance with outward processing is levied on the product. Upon import, a liability guarantee is also reserved for the amount of import duties not levied when the goods are placed under the procedure (= the difference between the standard third country import duty and the import duty levied in accordance with the tax calculation rules for the outward processing procedure).

For guidance on how to provide the customs value, see the section “+ Calculating and providing the customs value, taxable amount for VAT and statistical value in the customs declaration”.

Customs value of a product free of charge

The customs value of a product free of charge in the customs procedure 48xx involving prior import is based on the usual transaction value or selling price of the product. A liability guarantee is reserved for the customs duty according to the transaction value of the product.

Value added tax (VAT)

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration. If you are an operator not registered for VAT, provide the following details in the customs declaration as adjustments to the transaction price for the calculation of the taxable amount for VAT.

The value added tax is determined, for both deliveries subject to a charge and deliveries free of charge, on the basis of the customs value provided for in section 88 of the Value Added Tax Act (Articles 69–76 UCC, Article 71 DA and Articles 127–146 IA). The items referred to in sections 91–93 a of the Value Added Tax Act are added to this value.

Read more about import VAT on the Tax Administration website:
VAT on imported goods
Taxable amount for import VAT (available in Finnish and Swedish, link to Finnish)

Submitting an export declaration

When the outward processing procedure ends with export, use the procedure code “2148 – Export under the outward processing procedure after prior import”.

An export declaration cannot be submitted in two stages. Instead it must always be submitted as a complete declaration.

In some cases, the declaration may also be submitted retrospectively. In these cases, Customs checks whether there are prerequisites for submitting the declaration retrospectively and either accepts or rejects the declaration.

If you have a written authorisation granted by the Authorisation Centre (7UA)

If you have a written authorisation granted by the Authorisation Centre (national procedure code 7UA), you can only declare goods indicated in one authorisation in a single export declaration.

In the export declaration, you can provide several customs declarations for special procedures as previous documents. In the export declaration, you can only provide nine previous documents for one goods item. If there are more than nine previous documents, the goods must be divided between several goods items.

If you have an authorisation applied for with a customs declaration (7UB) 

If you have applied for an authorisation to use a special procedure with a customs declaration (national procedure code 7UB), you can provide several customs declarations for special procedures as previous documents in the export declaration.

In the export declaration, you can only provide nine previous documents for one goods item. If there are more than nine previous documents, the goods must be divided between several goods items.

Details to be provided in the export declaration

Provide the following details in the export declaration: 

  • customs procedure code 2148
  • all documents relating to the clearance transaction using either or both of the document codes:
    • “IM – Import declaration” and as its description the customs clearance number and date
    • “MRN – MRN of previous electronic declaration” and as its description the MRN and date.
  •  the national procedure code ”7UA”, if you have an authorisation granted by the Customs Authorisation Centre
    • You must also provide the written authorisation using the document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)” as well as the authorisation number and date.
  • the national procedure code ”7UB”, if you have an authorisation granted based on a customs declaration
  • as the supervising customs office the Electronic Service Centre “FI00200” with the code ”FIXAA”.

How can the time limit for the procedure be extended?

You can request an extension of the time limit for the procedure from the supervising customs office (FI00200). The extension must be requested before the time limit for the procedure has expired.

If you have submitted an electronic customs declaration, request the extension as follows:

  • In the Customs Clearance Service, the extension is requested in the “Summary and submission” section of the customs declaration. Click on “Request an extension”, then enter the new time limit and send the request to Customs.
  • If you are a message declarant, request an extension of the time limit with the message “Free-form contact” and choose the reason code “003 – Request for time limit extension”.
  • If you cannot request an extension electronically, you can request it with customs form 975e "Extension of procedure time limits". Send the application to the Electronic Service Centre (valvovatulli(at)tulli.fi). 

If the holder of the authorisation personally requests an extension in the Customs Clearance System, and the customs declaration was submitted via message exchange by using a direct representative on guarantor’s responsibility, Customs will ask for the representative’s consent.

If you wish to extend the time limit of an authorisation applied from the Customs Authorisation Centre, submit an amendment application in the Authorisations and Decisions Service.

Discharge of the procedure

Submit an export declaration within 2 months

The outward processing procedure that begins with prior import is discharged when an export declaration is submitted for the defective goods. The defective goods must be exported within 2 months of the import of the replacement goods. For more detailed instructions, see the section “Submitting an export declaration”.

Also submit a discharge notification

A discharge notification regarding the procedure must also be submitted to the supervising customs office. The notification must be submitted no later than on the day following the expiry of the time limit.

Submit the discharge notification to the supervising customs office in one of the following ways:

  • In the Customs Clearance Service, click on “Contact Customs”. Provide the MRN and click on ‘”Other reason”. As the reason for contact, choose “007 – Bill of discharge / notification of discharge”.
  • If you are a message declarant send a “Free-form contact” message and choose “007 – Bill of discharge / notification of discharge” as the code for the reason for contact.
  • Send the information in a separate document by email to: valvovatulli(at)tulli.fi. 

The liability guarantee reserved upon import clearance will be released when the supervising customs office has processed the discharge notification.


The authorisation holder must keep records of the goods placed under the procedure. Records must also be kept of simplified procedures. Records are necessary, because the customs authority must be able to supervise and control goods placed under the procedure.

If the use of the procedure is small scale, the records doesn’t necessarily have to be electronic, but Customs may also accept records in paper form.

Read more about the records regarding outward processing in the Instruction for holders of authorisations for the outward processing procedure.


Regulation (EU) No 952/2013, Union Customs Code (UCC), Article 86(5), Articles 260 and 261
Commission Delegated Regulation (EU) 2015/2446 (DA), Article 75
Value Added Tax Act, sections 88–93a

More information: yritysneuvonta(at)tulli.fi