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.

Upcoming code changes:

The customs procedure 46xx enables prior import of processed products obtained from equivalent goods  from outside the EU, before the export from the EU for processing of the goods they are replacing.

The use of the procedure requires a guarantee and an outward processing authorisation granted by the Authorisation Centre indicating the use of equivalent goods. 

Examples of code changes

After the changes in autumn 2022, the following details shall be provided in import declarations:

  • The number of the authorisation granted by the Authorisation Centre under “Authorisations”
  • additional procedure code 999
  • nature of transaction 51, 52 or 60
  • preference code 100.

In addition to the number of the authorisation, no other authorisation-related details shall be provided.

Value details

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 a re-export declaration (procedure code 2146). The application of the benefit requires that the goods are re-exported within 6 months from their import.

After the exit certification of the export declaration, the company notifies Customs of the discharge of the procedure. Provide this information in the Customs Clearance Service or with a message:

  • In the Customs Clearance Service: using a free-form contact, a notification of discharge (code 007)
  • with the message “FI439N – notification of discharge”

The customs procedure 48xx enables prior import of replacement products in the standard exchange system to replace defective products. Prior import refers to the import of replacement products using the procedure 48xx before the defective products to be exported temporarily are exported for outward processing using the procedure 2148.

Examples of code changes

After the changes in autumn 2022, the following details shall be provided in import declarations for replacement products (procedure 48xx). Follow the guidance according to the authorisation you are using.

When you have an authorisation granted by the Authorisation Centre

When you have an authorisation granted by the Authorisation Centre, provide the following details in a customs declaration for prior import:

  • the number of the authorisation granted by the Authorisation Centre 
  • 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
  • The time limit for discharging the procedure is 2 months, and it is automatically shown in the declaration.

In addition to the number of the authorisation, no other authorisation-related details need to be provided.

When you apply for an authorisation with a customs declaration

When you apply for an authorisation with a customs declaration, you must use a standard customs declaration (one-stage declaration). Provide the following details in a customs declaration for prior import:

  • 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
  • the time limit for discharging the procedure, 2 months, and the details of the supervising customs office are automatically shown in the declaration.
  • In the additional information section at declaration header level the additional information code ”00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration”, because you are applying for an authorisation with a customs declaration.

Provide also the details for applying for the authorisation. Provide the details as follows, depending on whether you are submitting the declaration via the Customs Clearance Service or through message exchange:

  • Via the Customs Clearance Service:
    • When logging in to the Customs Clearance Service, select 48 as the customs procedure and then click on the button “No, I do not yet have an authorisation”.
    • Provide the additional information required for applying for the authorisation in the tab “Authorisation request”. Provide the details by selecting them from the drop-down menu or by writing them in the text field.
  • Through message exchange:
    • Provide the details e.g. with the following additional information codes: 
      • FIXBJ – Customs office(s) of discharge
      • FIXBQ – Identification of goods
      • FIXBO – Rate of yield
      • FIXBN – Details of planned activities
      • FIXBP – Processed products (CN code; description)
      • FIXAC – Place(s) of processing or use.

Discharge of the procedure

The procedure is discharged by lodging a re-export declaration (procedure code 2148). The application of the benefit requires that the goods are re-exported within 2 months from their import.

After the exit certification of the export declaration, the company notifies Customs of the discharge of the procedure. Provide this information in the Customs Clearance Service or with a message:

  • In the Customs Clearance Service: using a free-form contact, a notification of discharge (code 007)
  • with the message “FI439N – notification of discharge”

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

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 instructions on this page also apply to declarations for goods that are returned after repair.

Customs value

The customs value includes e.g. the processing or repair costs incurred in the customs territory of the Union, the costs of import and export freight and certain other costs. For the customs value, provide the transaction price. Provide also the details that affect the collection of taxes only if they are not already included in the transaction price. Provide them as follows:

  • labour costs incurred outside the Union, unless already included in the processing invoice (code 1G)
  • value of goods added outside the Union (code 1D)
  • import-related transport and ancillary costs (code 1J) and insurance costs (code 1K) up to the place where the goods are brought into the Union 
  • export-related transport and ancillary costs (code 1H) and insurance costs (code 1I) incurred outside the Union 
  • royalties and licence fees relating to the goods (code 1E)
    • Please note: Do not provide royalties and licence costs, if the repair is subject to a charge.
  • costs incurred for engineering and development used in processing or repair (code 1F).

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.

Other things to note 

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

Declarant not registered for VAT

If the declarant is an operator not registered for VAT, provide the following 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, which are levied by the State or the Union due to the import of goods in connection with customs clearance (code 3B) 
  • any taxes and other charges payable outside Finland (code 3C).

More specific information on the taxable amount on VAT on import can be found in the Tax Administration’s guidance (in Finnish). 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.

Fallback procedure

If you are using the fallback procedure and are submitting the declaration using the SAD form, provide the same details as you would in a standard declaration message or in the Customs Clearance Service. 

If you are submitting the declaration in two stages using the fallback procedure, provide the following details in the simplified declaration in box 44 of the SAD form:

  • supervising customs office indicated in the authorisation, using the code “FIXAA”
  • number and date of the authorisation with the code ”C019”
  • transaction identifier of the export declaration with the code ”C660”.

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”.

Fallback procedure

If you are using the fallback procedure and are submitting the declaration using the SAD form, provide the same details as you would in a standard customs declaration message or in the Customs Clearance Service. If the service interruption crosses midnight, provide also the additional procedure code “680 – Customs declaration lodged retrospectively”.

If you are submitting the declaration in two stages using the fallback procedure, provide the following details in the simplified declaration in box 44 of the SAD form:

  • supervising customs office indicated in the authorisation, using the code “FIXAA”
  • number and date of the authorisation with the code ”C019”
  • transaction identifier of the export declaration 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.

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).       

Regarding repairs free of charge, 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 Finnish border.

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 “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”
  • with additional information code “FITAC” a free-form explanation on free-of-charge repair
  • 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”.

Fallback procedure

If you are using the fallback procedure and are submitting the declaration using the SAD form, provide the same details as you would in a standard customs declaration message or in the Customs Clearance Service. If the service interruption crosses midnight, provide also the additional procedure code “680 – Customs declaration lodged retrospectively”.

If you are submitting the declaration in two stages using the fallback procedure, provide the following details in the simplified declaration in box 44 of the SAD form:

  • supervising customs office indicated in the authorisation, using the code “FIXAA”
  • number (C019) and date of the authorisation 
  • transaction identifier of the export declaration with the code ”C660”
  • with the additional statement code “FIXXX” or in box 44 of the SAD form, whether it is a question of repair for a charge or free-of-charge repair under guarantee.

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

Fallback procedure

If you are using the fallback procedure and are submitting the declaration using the SAD form, provide the same details as you would in a standard customs declaration message or in the Customs Clearance Service. If the service interruption crosses midnight, provide also the additional procedure code “680 – Customs declaration lodged retrospectively”.

If you are submitting the declaration in two stages using the fallback procedure, provide the following details in the simplified declaration in box 44 of the SAD form:

  • supervising customs office indicated in the authorisation, using the code “FIXAA”
  • number (C019) and date of the authorisation 
  • transaction identifier of the export declaration with the code ”C660”

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 in 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. Read more about the use of equivalent goods (in Finnish).


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.


Prior import refers to the import of replacement products (procedure 48xx) before the goods to be exported temporarily are exported for outward processing (procedure 2148). Prior import only concerns the standard exchange system, where it is possible to use a replacement product instead of a processed product.

The replacement products must have the same 8-digit CN code as the temporarily exported goods if they had undergone repair under the outward processing procedure. They must also have the same commercial quality and technical characteristics. 

Where the defective export goods have been used before export, the replacement products must be used. 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. The general customs duty rate for the replacement product must also be higher than 0%.

When the import declaration is submitted, the type of representation can be direct representation or direct representation on guarantor’s responsibility.

Authorisations

Using the procedure requires an authorisation for outward processing involving prior import. You can apply for the authorisation in advance from the Customs Authorisation Centre, and 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 products indicated in one authorisation. The authorisation must indicate the possibility to use prior export. You can submit the customs declaration in one or two stages. If you submit the declaration in two stages, all the details concerning the procedure must already be provided in the simplified declaration. 

In some cases, you can also apply for the authorisation using a customs declaration, e.g. if you use the standard exchange system based on guarantee. In these cases, the customs declaration must be submitted in one stage. 

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 or the competent customs offices indicated in the authorisation are observed). However, only the authorisation holder can declare goods for the procedure.

Submitting an import declaration

For the time being, an import declaration for outward processing involving prior import (procedure 48xx) must be submitted through message exchange or with a SAD form at a customs office indicated in the authorisation. The declarations are still submitted via the service Import declarations for businesses – special procedures (ITU), and national procedure codes and additional statement codes are used when filling in the declaration.

Possible procedure codes used in import declarations for outward processing involving prior import are 4800, 4851, 4853, 4854 and 4871 and the code used in export declarations is 2148.

If you have an authorisation granted by the Customs Authorisation Centre

If you have an authorisation granted by the Customs Authorisation Centre, use the national procedure code ”7UA”. Provide the following details as declaration-specific details through message exchange or in box 44 of the SAD form: 

  • the number of the authorisation for outward processing with the code ”C019” and its date (dd.mm.yyyy) 
  • the time limit for discharging the procedure with the code “XBH”; it shall not exceed two months 
  • the supervising customs office with the code “XAA”. 

If you apply for an authorisation with a customs declaration

If you apply for an authorisation with a customs declaration, use the national procedure code “7UB”. Provide the following details as declaration-specific details through message exchange or in box 44 of the SAD form:

  • the time limit for discharging the procedure with the code “XBH”; it shall not exceed two months 
  • the supervising customs office with the code “XAA” 
  • the customs office of discharge with the code “XBJ” 

Providing the customs value

Determining the customs value in the procedure 48xx depends on whether the replacement product is subject to a charge or free of charge for the declarant. 

The customs value and the statistical value of a product subject to a charge in the customs procedure 48xx for outward processing involving prior import is 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). The liability guarantee will be released when the procedure is discharged. For guidance, see the section “+ Calculating the customs value, taxable amount for VAT and statistical value”.

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. The liability guarantee will be released when the procedure is discharged.

Submitting an export declaration

In an export declaration, the only possible type of representation is direct representation (code 2). The export declaration can’t be submitted retrospectively.

If you have applied for an authorisation with a customs declaration (procedure code 7UB), you must provide all details in the export declaration, and declaration in two stages is not allowed. 

If you use a written authorisation granted by the Customs Authorisation Centre (procedure code 7UA), the export declaration may only include goods that are indicated in one authorisation and that may have been placed under the procedure with several import declarations. If you use an authorisation applied for with a customs declaration (procedure code 7UB), the export declaration may include goods placed under the import procedure with several authorisations applied for with a customs declaration. 

Provide the following details in the re-export declaration: 

  • customs procedure code 2148
  • previous document or several previous documents with the code “IM”, and as the qualifier the customs clearance number and the date of the decision on release
  • the national procedure code ”7UA”, if you have an authorisation granted by the Customs Authorisation Centre 
  • 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 “FI002002” with the code ”FIXAA” 
  • the number of the authorisation for outward processing with the code “C019” and the date if you have an authorisation granted by the Customs Authorisation Centre. 

Discharge of the procedure

The outward processing procedure involving prior import must be discharged within the time limit indicated the authorisation or in the customs clearance decision that serves as the authorisation. The time limit for discharging the outward processing procedure involving prior import shall not exceed two months. The procedure shall be discharged with export in the customs procedure 2148 or with the customs clearance of the goods for free circulation in the customs procedure 4048.

The liability guarantee reserved upon import clearance will be released when the export procedure has been discharged. Credit customers send their notifications of the discharge of the export procedure to the supervising customs office (valvovatulli(at)tulli.fi). Cash customers send their notifications of the discharge of the export procedure to the customs office where the import declaration was processed (the supervising customs office for cash customers).

In individual cases, an extension of the time limit for discharging the procedure can be requested from the supervising customs office. Request the extension with customs form 975s (Menettelyä koskevien määräaikojen pidentäminen) (available in Finnish). If direct representation guarantor’s liability was used when placing goods under the procedure, the guarantor’s agreement to extend the time limits of the procedure. 

Value added tax

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 (UCC Articles 69–76, DA Article 71 and IA Articles 127–146). 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:
Value added taxation of imported goods
Taxable amount for import VAT  (in Finnish)

 


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