Release for free circulation
Release for free circulation is the most common and the simplest customs procedure for import. In this procedure, goods delivered from outside the EU are cleared into the EU (Finland). The goods are released from customs supervision and they can be consumed or moved freely within the EU.
Customs duties are levied on the import goods and so-called commercial policy measures, such as import prohibitions or quantitative import restrictions, are applied to the goods.
The customs declaration for the goods can be lodged either by the declarant (importer) by a representative authorised to lodge the declaration. The declarant must be a business established in the European Union.
The goods are declared in the Customs Clearance Service.
Release for free circulation – basic case:
Your company imports goods from China, clears the goods for free circulation and pays any customs duties due for the goods. When your company has received the release decision for the goods, you can freely move the goods to be sold in your shop.
Use these procedure codes in the customs declaration:
The customs procedure code 4000 is used when the goods are to be released for free circulation (40) and there is no previous procedure for the goods (00), that is, the goods are imported to the EU for the first time.
In the customs declaration, choose
- requested procedure code 40
- code for previous procedure 00.
Additional procedure code
With an additional procedure code you provide more specific information about the goods in the customs declaration. The additional procedure code C07, for example, is used when declaring low value consignments, that is, consignments of negligible value, up to 150 euros.
Please not that the additional procedure code must also be provided when there is no additional procedur. In that case, the code is “999 – no additional procedure”.
Condition code and TARIC additional code
The importer, you must find out if the goods are subject to import restrictions or if an authorisation is required for importing the goods. Indicate these in the customs declaration e.g. using condition codes and TARIC additional codes. More information about condition codes
Release for free circulation – cases:
Goods can be released for free circulation although they are not directly released from all obligation or the use of the customs procedure is subject to restrictions. In these cases, codes other than 40 and 00 are used for indicating the requested procedure and the previous procedure in the customs declaration.
- Goods exported temporarily from the EU and re-imported to the EU, such as goods exported for exhibitions or for test purposes. Read more about re-import of temporarily exported goods
- Goods exported permanently from the EU and goods re-imported to the EU. Read more about returned goods and the conditions related to them
- Goods moved to a tax warehouse. Read more:
- The payment of import VAT is transferred to the final Member State of destination (section 94 b of the Value Added Tax Act) Read more: Other cases of tax exemption
- Read more about submitting a customs declaration
- If you are an importer registered for VAT, you must file the VAT on your imports. Read more on the Tax Administration website: Value added taxation of imported goods
- If you are an importer not registered for VAT, you must pay the VAT upon import. Read more: Import VAT when importing from outside the EU