Release for free circulation
The most common import customs procedure is release for free circulation. When goods are released for free circulation, they have the customs status of Union goods.
Release for free circulation means that goods are subject to trade policy measures, and customs duties based on the law are levied on them.
For goods to be released for free circulation, it is required that they are not under any restrictions or prohibitions.
Goods can also be released for free circulation under reduced customs duties or as exempt from import duties, depending on their purpose of use.
A credit customer of Finnish Customs receives a decision on release and gets possession of the goods before paying the taxes and charges related to the import. Cash customers receive decisions on release only after the payment of the customs invoice, and get possession of the goods with the decision.