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Re-import after temporary export

In some cases, goods exported outside the EU can be returned to the EU territory free of customs duties and VAT, if certain requirements are met.

These cases include the following:

  • return of goods permanently exported outside the EU (procedure 10xx)
  • return of goods that have been under the outward processing procedure
  • return of goods that have been exported temporarily from the Union under customs procedure 23xx or 22xx
    • Read the instructions below:
      • section “Return of goods exported temporarily for processing, repair, testing or other handling (procedure code 6122)”
      • section “Return of temporarily exported goods (procedure code 6123)”

Return of goods exported temporarily for processing, repair, testing or other handling (procedure code 6122)

The exporter should find out in advance, whether the goods are to be placed under an authorised outward processing procedure 21xx (customs duty is levied on the imported goods) or under some other procedure for temporary export 22xx (the imported goods are free of customs duty). The goods brought back into the Union under customs procedure 6122 can be either duty free according to the customs tariff or they can be presented with a document for preferential treatment (e.g. EUR.1), based on which the customs duty will not be levied.

The goods can be exported e.g. for testing whether the goods can be repaired or not. If the goods are free of duty, they must be placed under some other temporary export procedure 22xx. Read more about lodging export declarations on the page For what purpose are goods exported?

When importing returning goods, customs procedure 6122 is used in cases where the goods have been exported temporarily from the Union for processing, repair, testing or other handling.

Points to consider

When you use customs procedure 6122, provide the following details in the Customs Clearance Service or through message exchange:

  • additional procedure code 999
  • preference code
    • If you cannot present a document related to the preference, enter “100 – Tariff arrangement erga omnes” as the preference code.
    • If the duty exemption is based on a preference, enter the document related to the preference and the appropriate preference code.
  • nature of transaction that describes your activity
    • “51 – goods returning to the initial country of export after processing under contract”
    • “52 – goods not returning to the initial country of export after processing under contract”
    • “60 – delivery of goods for repair and subsequent return”
  • the MRN of the export declaration with the code for additional document C660

When the prerequisites for using the procedure 6122 are fulfilled, the customs value, the taxable amount for VAT and the statistical value are determined as follows: The taxable amount for VAT must be provided if the importer is a company not registered for VAT or a private individual.

Customs value

Always provide the transaction price for the goods in the customs declaration. Provide also the items that affect the collection of taxes if they are not already included in the transaction price. Enter them as adjustments to the transaction price with the following codes:

  • value of the exported goods (value of the articles and services rendered) (code AE)
  • processing costs (code 1G)
  • value of goods added outside the Union (code 1D)
  • cost of transport and ancillary costs related to the importation up to the place of introduction in the Union (code 1J)
  • insurance cost related to import (code 1K)

Statistical value

Enter the statistical value as the total amount as follows:

The statistical value consists of 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.

Taxable amount for VAT

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.

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


If the goods have been exported for processing under procedure 22, but some of the goods have not been used in processing, the exporting company can bring back the surplus goods. Example: rolls of fabric have been exported for processing and some of the rolls return intact, in other words, more goods were exported than where used during processing. In this case, the unused goods are treated as returned goods.

Provide the following details in the customs declaration:

  • procedure 6122
    • EU codes for additional procedures
    • “F01 = relief from import duties for returned goods (UCC article 203)”
    • ‘F02 = agricultural products, relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)’
    • ‘F03 = returned goods, relief from import duties for returned goods (special circumstances provided for in Article 158, section 3 of Delegated Regulation (EU) 2015/2446: repair or restoration)’
    • “642 = returned goods, supplied inclusive of VAT, the importer is the same as the exporter. Exemption from VAT, section 94(1)(18) VAT Act”
      • If you enter the additional procedure code 642 for VAT-exempt import, enter also the code 4PAS as the code for additional document and fill in customs form 348s (in Finnish)
  • preference code 100
  • nature of transaction
    • ”21 – return of goods” (the goods are returned to the original exporter)
    • ”11 – Outright sale/purchase” the goods are sold outside the EU
  • the MRN of the export declaration with the code for additional document C660

Customs value

Provide also the transaction price in the customs declaration:

  • If the goods have not been sold, you can enter 0 euros as the transaction price.
    • In that case, provide the value of the goods and possible transport costs, such as freight and insurance costs, with one of these codes:
      • code 1A, if the value of the whole consignment is no more than 20 000 euros
      • code AK, if the value of the whole consignment is more than 20 000 euros

 

  • If the goods are sold outside the EU, enter the transaction price of the goods.
    • If you provided the transaction price of the goods, provide also the items that affect the collection of taxes if they are not already included in the transaction price.
      • Provide for example the item to be added to the transaction price with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”
      • Check the codes on the Customs github website from the code list “NCL123 – Value adjustment.”

Statistical value

Enter the statistical value as the total amount as follows:

  • If the goods have not been sold outside the Union, the statistical value consists of the value of the exported goods as well as freight and insurance costs from the place of processing up to the Finnish border.
  • If the goods have been sold outside the Union, the statistical value consists of the value of the goods to be imported as well as freight and insurance costs from the place of processing up to the Finnish border.

Taxable amount for VAT 

If the goods have been sold outside the EU territory and 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)

You have sent a product for repair under customs procedure 22xx, but it cannot be repaired, instead, the product you sent is replaced with another used product or with a new one. The replacement product or new product sent by the repairer cannot be cleared through customs under procedure 6122, because a product under procedure 22xx cannot be replaced with another product.

Provide the following details of the replacement product or the new product in the customs declaration:

  • procedure 4000
  • additional procedure 999 if there is no additional procedure
  • nature of transaction
    • ”22 – Replacement for returned goods free of charge”
    • ”34 – If the repairer is not the seller or the replacement does not take place free of charge”
  • If the replacement product is free of charge, the customs value can be determined for example based on the transaction price of identical or similar products
  • statistical value
    • Statistical value means the price of goods including the additional costs, such as freight and insurance, occurring outside the borders of Finland. The taxes and charges levied in Finland are not included in the statistical value.
  • 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)

In addition, you have to change the temporary export (procedure 22xx) to permanent export (procedure 10xx). Read the instruction on how to amend the export declaration.


Example: The imported goods are subject to customs duty and they should have been placed under the outward processing procedure 21xx, because customs duty is levied on them on import. However, the goods have been incorrectly placed under procedure 22xx, according to which the goods must be duty free on import.

Provide the following details in the import declaration: 

  • procedure 4022
  • additional procedure code 999
  • preference code 100
  • nature of transaction that describes your activity
    • “51 – goods returning to the initial country of export after processing under contract”
    • “52 – goods not returning to the initial country of export after processing under contract”
    • “60 – delivery of goods for repair and subsequent return”
  • the MRN of the export declaration with the code for additional document C660

Customs value

Always provide the transaction price for the goods in the customs declaration. Provide also the items that affect the collection of taxes if they are not already included in the transaction price. Enter them as adjustments to the transaction price with the following codes:

  • value of the exported goods (value of the articles and services rendered) (code AE)
  • processing costs (code 1G)
  • value of goods added outside the Union (code 1D)
  • cost of transport and ancillary costs related to the importation up to the place of introduction in the Union (code 1J)
  • insurance cost related to import (code 1K)

Statistical value

Enter the statistical value as the total amount as follows:

The statistical value consists of 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.


Return of temporarily exported goods (procedure code 6123)

Goods can be exported temporarily from the customs and fiscal territory of the EU e.g. for a fair, an exhibition, or for test purposes. The temporarily exported goods must be returned to the Union in an unaltered state within the time limit specified in the export declaration. When the goods are returned after the procedure for temporary export, e.g. from an exhibition, and the conditions for the procedure have been met, the goods are free of customs duty and VAT. Read more about the procedures for export declaration on the page For what purpose are goods exported?

Points to consider

When you use customs procedure 6123, provide the following details in the Customs Clearance Service or through message exchange:

  • procedure code “6123 – Re-import of temporarily exported goods in an unaltered state”
  • EU code for additional procedure
    • If the goods return to the original exporter and the rules for the procedure are met, enter code “F05 = Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Union Customs Code and Art. 143(1)(e) of Directive 2006/112/EC)”
    • If the goods have been sold while under temporary export and are not returned to the original exporter, enter one of the following codes:
      • “F01 = relief from import duties for returned goods (Union Customs Code article 203)”
      • “F02 = agricultural products, relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)”
      • “F03 = returned goods, relief from import duties for returned goods (special circumstances provided for in Article 158, section 3 of Delegated Regulation (EU) 2015/2446: repair or restoration)”
  • nature of transaction
    • “60 – hire, loan and operational leasing under 2 years or delivery of goods for repair and subsequent return”
    • “91 – hire, loan and operational leasing longer than 2 years”
    • “11 – outright sale/purchase (the goods have been resold and are returned to the Union)”
  • preference code “100 – Tariff arrangement erga omnes”
  • the MRN of the export declaration with the code for additional document C660 

If you are submitting a declaration as a representative for items left behind by a private individual when travelling, and the importer is a private individual, provide the following details:

  • procedure code “6123 – Re-import of temporarily exported goods in an unaltered state”
  • additional procedure code “618 – Forgotten goods”
  • nature of transaction “60 – hire, loan and operational leasing under 2 years or delivery of goods for repair and subsequent return”
  • preference code “100 – Tariff arrangement erga omnes”
  • a reliable verification that the goods have originally been exported from the territory of the EU and that the luggage belongs to the importer
    • Under “Declaration header”, under “Additional documents”, select code”1ZZZ” as the type and provide a description of the additional document.

Provide the value details in customs procedure 6123 in the following way.

Customs value

Enter the transaction price and related details as follows:

  • If the goods have not been sold and they return to the exporter, the transaction price can be 0 euros.
    • If you entered 0 euros as the transaction price, provide the value of the goods and possible transport costs with one of these codes:
      • code 1A, if the value of the whole consignment is no more than 20 000 euros
      • code AK, if the value of the whole consignment is more than 20 000 euros

 

  • If the goods have been sold, provide the transaction price of the goods.
    • If you provided the transaction price of the goods, provide also the items that affect the collection of taxes if they are not already included in the transaction price.
      • Provide for example the item to be added to the transaction price with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”
      • Check the codes on the Customs github website from the code list “NCL123 – Value adjustment.”

Statistical value

Provide the statistical value as the total amount as follows:

  • If the goods have not been sold outside the Union, the statistical value consists of the value of the exported goods as well as freight and insurance costs up to the Finnish border.
  • If the goods have been sold outside the Union, the statistical value consists of the value of the goods to be imported as well as freight and insurance costs up to the Finnish border.

Taxable amount for VAT

If the goods have been sold outside the Union and you are 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)