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

Codes to be provided in the customs declaration

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

  • customs procedure
    • requested procedure “61 – Re-importation with release for free circulation”
    • previous procedure “22 – Temporary export other than export according to code 21”
  • additional procedure code ”999 – no additional procedure”, if there is no further procedure
  • 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

Providing the value details

When the prerequisites for using procedure 6122 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.
      • Exceptionally, if the goods you imported were subject to a free warranty repair and you have not been charged for the repair, you can enter 0 euros as the value in the section “Transaction price” or “Value of the goods item”.
    • value of the exported goods
      • Use the value type code “AE – Exported material; Materials, components, parts and similar items incorporated in the imported goods”.
      • The value of the exported goods must always be entered with its own value type code, even if the goods were subject to a free warranty repair.
      • The value of the exported goods refers to goods exported outside the EU as well as 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”. (If necessary, you can also enter these items with the codes 1J and 1K until further notice.)
      • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
  • statistical value
    • The statistical value consists of the value of the exported goods, the costs of processing operations carried out outside the EU, the value of goods added outside the EU, royalties and licence fees relating to the goods as well as 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.
  • 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 repair and you have an invoice for the processing, enter the valuation method with the code “1 – Transaction value of the imported goods”.
      • If you do not have an invoice for processing, then 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)”

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.

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.

Codes to be provided in the customs declaration

Provide the following details in the customs declaration:

  • customs procedure
    • requested procedure “61 – Re-importation with release for free circulation”
    • previous procedure “22 – Temporary export other than export according to code 21”
       
  • preference code 100 ”100 – Erga Omnes third country duty rates”
  • the MRN of the export declaration with the code for additional document C660

Providing the value details

Read the instructions below on how to provide the details related to the value of the goods and to the valuation method. Please observe that there are two alternatives in the instruction:

  • You have personally exported goods for processing outside the EU and they return to you unchanged.
  • You have bought goods exported by someone else for processing outside the EU, and they return unchanged to you inside the EU, i.e. you are not the exporter of the goods.

If you have personally exported goods for processing outside the EU and they return to you unchanged

Example: You have exported rolls of fabric for processing, and some of the rolls return to you unchanged. More goods were exported than were used during the processing. In this case, the unused goods are treated as returned goods.

Provide the details as follows:

  • as additional procedure code one of the following:
    • “F01 – returned goods, relief from import duty (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)”
  • If you are applying for exemption from VAT for returned goods, provide also as additional procedure code “642 – Returned goods, supplied inclusive of VAT, the importer is the same as the exporter. Exemption from VAT (section 94(1)(18) VAT Act)”.
  • nature of transaction “21 – Return of goods”
  • value information of the goods:
    • transaction price or the actual 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 value of the goods cannot be 0 euro, even though the goods have not been paid for or sold.
      • The value of the goods must be the actual value of the goods. Generally, the value is determined based on purchase or sale. If the goods are completely or partially free of charge, the value is determined according to what their price would be if they were sold to the EU. When the material exported for processing returns unchanged to the exporter, the value by which the material was exported from the EU for processing may be used.
    • 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”.
      • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
  • valuation method
    • When “21 – Return of goods” has been provided as the nature of transaction, 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)”.

If you have bought goods exported by someone else for processing outside the EU, and they return unchanged

Example: You have bought rolls of fabric left over from the rolls of fabric exported for processing outside the EU. The rolls of fabric you bought are returned to the EU unchanged, but you were not the exporter of the goods. In this case, the rolls of fabric left over from the processing are treated like returned goods, if you have an export declaration with confirmation of exit or some other acceptable proof of export.

Provide the details as follows:

  • as additional procedure code one of the following:
    • “F01 – returned goods, relief from import duty (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)”
  • nature of transaction “11 – Outright purchase/sale”
  • value information of the goods:
    • transaction price
      • Provide the transaction price of the goods in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”.
        • Provide as transaction price the purchase price of the material you are importing.
    • 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”.
      • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
  • valuation method
    • If the customs value you have entered is based on the transaction price, enter as valuation method for the customs value code “1 – Transaction value of the imported goods”.
  • Statistical value
    • The statistical value is provided as a total amount including the value of the goods as well as the cost of transport and insurance to the first border crossing point at the Finnish border. The statistical value cannot be 0.
      • If the goods have not been sold outside the EU, the statistical value consists of the value of the exported goods as well as additional costs outside the EU’s borders (e.g. freight and insurance costs) from the place of processing to the first border crossing point at the Finnish border.
      • If the goods have been sold outside the EU, the statistical value consists of the transaction value of the goods to be imported as well as freight and insurance costs from the place of processing to the first border crossing point at the Finnish border.

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 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 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.

Codes to be included in the customs declaration

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

  • customs procedure
    o    requested procedure “40 – Release for free circulation”
    o    previous procedure “00 – No previous procedure”
  • additional procedure ”999– no additional procedure”, 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”

Providing the value details

Enter 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”.
    • If the replacement product is free of charge, the value of the goods can be determined for example based on the transaction price of identical or similar goods. The value of the goods cannot be 0 euros.
    • See additional information on how to declare the value of the goods.
  • valuation method
    • When the nature of transaction entered is “22 – Replacement for returned goods”, or “34 – Transactions involving transfer of ownership without financial compensation” 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 is provided as a total amount including the value of the goods as well as the cost of transport and insurance 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.

Taxable amount for VAT

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration. If the declarant is an operator not registered for VAT, provide the 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)

Correction of temporary export

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.

Codes to be included in the customs declaration

Provide the following details in the import declaration: 

  • customs procedure
    • requested procedure “40 – Release for free circulation”
    • previous procedure “22 – Temporary export other than export according to code 21”
  • additional procedure code ”999 – no additional procedure”, 
  • preference code ”100 – Erga Omnes third country duty rates”
  • 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

 

Providing the value details

Enter 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.
      • Exceptionally, if the goods you imported were subject to a free warranty repair and you have not been charged for the repair, you can enter 0 euros as the value in the section “Transaction price” or “Value of the goods item”.
    • value of the exported goods
      • Use the value type code “AE – Exported material; Materials, components, parts and similar items incorporated in the imported goods”.
      • The value of the exported goods must always be entered with its own value type code.
      • 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 a value type code 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”. (If necessary, you can also enter these items with the codes 1J and 1K until further notice.)
      • 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 repair and you have an invoice for the processing, enter the valuation method with the code “1 – Transaction value of the imported goods”.
      • If you do not have an invoice for the processing, then 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 costs of processing operations carried out outside the EU, the value of goods added outside the EU, royalties and licence fees relating to the goods as well as 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.

Taxable amount for VAT

If your company is not an operator 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 EU
  • 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 EU, 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.


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

Codes to be provided in the customs declaration

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

  • customs procedure
    o    requested procedure “61 – Re-importation with release for free circulation”
    o    previous procedure “23 – Temporary export for subsequent return in an unaltered state”
  • preference code “100 – Tariff arrangement erga omnes”
  • the MRN of the export declaration with the code for additional document C660 

Providing the value details

Read the instructions below on how you can provide the details related to the value of the goods and to the valuation method. Please observe that there are two alternatives in the instruction:

  • Goods that were exported temporarily return to the original exporter in the EU.
  • Goods that were exported temporarily were e.g. sold and do not return to the original exporter in the EU.

If goods that were exported temporarily return to the original exporter in the EU

If goods that were exported temporarily return to the original exporter in the EU and the conditions for the procedure were followed, enter the details as follows:

  • additional procedure code
    • Enter additional procedure 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)”
  • e.g. either one of the following as the nature of transaction code:
    • “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”
  • value information of the goods:
    • transaction price or the actual 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 value of the goods cannot be 0 euros, even though the goods return unsold to the exporter.
      • The value of the goods must be their actual value and, as a rule, the value is determined based on purchase or sale. If the goods are completely or partially free of charge, the value is determined according to what their price would be if they were sold to the EU. You can e.g. use the value of the exported goods, if the value of the goods has not changed during the temporary export.
    • 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”.
      • 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”, or “91– Hire, loan, and operational leasing longer than 24 months” 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)”.

 

If the goods e.g. were sold while under temporary export and are not returned to the original exporter

For example, you are visiting a trade fair outside the EU. With a trade fair offer, you buy a computer that the seller took to the fair under customs procedure 2300. After the trade fair, you bring the computer with you to the EU and you have an export declaration with confirmation of exit or some other acceptable proof of export of the computer.

Provide the details as follows:

  • as additional procedure code one of the following:
  • “F01 – returned goods, relief from import duty (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
    • If you bought the goods outside the EU, enter as nature of transaction “11 – outright sale/purchase (the goods have been resold and are returned to the Union)”
  • value information of the goods:
    • transaction price
      • Provide the transaction price of the goods in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”.
    • 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”.
      • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
  • valuation method
    • If the customs value you have entered is based on the transaction price, enter as valuation method for the customs value code “1 – Transaction value of the imported goods”.

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

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.