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:

Example

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”.

Preferential treatment

Provide the preference code for the goods and the country or country group of preferential origin. Customs duties are levied on imports of goods based on the codes provided in the declaration.

If you selected “40 – release for free circulation” as the requested procedure, select the appropriate preferential treatment. 

Check the preferential proof of origin upon import (in Finnish). 

Select the preferential treatment as follows:

1. You are importing goods from a non-EU country and you don’t have e.g. a preferential proof of origin. In the Fintaric service, the text “1011 (erga omnes)” is shown in connection with the commodity code under “Country”. 

Select one of the following as the preferential treatment:

  • “100 – Erga Omnes third country duty rates”, in which case the normal third country import duties are levied on the goods. 
    • In Fintaric, e.g. the text “Third country duty” is shown in connection with the commodity code under “Measure”.
  • “110 – Erga Omnes autonomous tariff suspension”, in which case the customs duty in accordance with the autonomous tariff suspension is levied on the goods. The goods must be raw materials for industry, imported e.g. for industrial production.
    • In Fintaric, e.g. the text “Autonomous tariff suspension” is shown in connection with the commodity code under “Measure”.
  • “119 – Erga Omnes autonomous tariff suspensions subject to an “airworthiness certificate””, in which case a reduced rate of duty is levied on the goods. There must be an authorised release certificate (EASA Form 1) for the goods, and the number of the certificate must be provided in the customs declaration. 
    • In Fintaric, e.g. the text “Airworthiness tariff suspension” is shown in connection with the commodity code under “Measure”.
  • “120 – Non preferential tariff quotas”, in which case the customs duty in accordance with the tariff quota is levied on the goods, or the goods may be exempted e.g. from additional duty on the basis of the tariff quota. The imported goods must fall within the tariff quota.
    • In Fintaric, e.g. the text “Non preferential tariff quota” is shown in connection with the commodity code under “Measure”.
    • Please note that the non-preferential tariff quota may exclude certain countries, shown under “Country” with the text “1011 (ERGA OMNES) except…”.

2. You are importing goods from developing countries that have been granted preferential tariff treatment by the EU under its Generalised Scheme of Preferences (GSP).

There are three country groups in the GSP Regulation, so check first in the Fintaric service which of the groups the seller of the goods belongs to. Find out whether the seller can send you an acceptable document proving origin. If it is possible to apply for a GSP preference for the goods, there will be the text “Tariff preference” under “Measure” and the country group 2020, 2027 or 2005 under “Country”. The import duties levied on the goods are determined by the country group.

  • Select the preference “200 – GSP duty rate”.
    • Select the appropriate country code of preferential origin, e.g. 
    • 2020 (GSP – General arrangements) 
    • 2027 (GSP+ (incentive arrangement for sustainable development and good governance)) 
    • 2005 (GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms))
  • Provide the required proof of origin in the customs declaration.

Read more about the Generalised Scheme of Preferences (GSP).

3. You are importing goods from non-EU countries with which the EU has a free trade agreement or some other agreement according to which the goods can be granted a more favourable tariff treatment based on origin. It must be possible to prove the origin by providing a proof of origin in accordance with the agreement.

Find out first which agreement covers the goods you are importing and whether you have the required proof of origin.

Select the appropriate country or country group as the country of origin.

  • Example 1: You are importing goods from Norway and wish to apply the agreement between the EU and the European Free Trade Association (EFTA). Select the country group “2012 (European Economic Area)” as the country of preferential origin, in which case the proof of origin must be in accordance with the EFTA Agreement. 
  • Example 2: You are importing goods from Norway and wish to apply the bilateral agreement between the EU and Norway. Select “NO” as the country of preferential origin, in which case the proof of origin must be in accordance with the agreement between Norway and the EU. 
  • Example 3: You are importing goods from the UK, an you wish to apply the free trade agreement between the EU and the UK. Select “GB” as the country of preferential origin, in which case the proof of origin must be in accordance with the free trade agreement. 

After that, select one of the following as the preference code:

  • “300 – Preferential duty rate without conditions or limits”, in which case more favourable duties according to the agreement are levied on the goods. A proof of origin according to the agreement must be presented upon import.
    • In Fintaric, e.g. the text “Tariff preference” is shown in connection with the commodity code under “Measure”.
  • “310 – Preferential agreements: tariff suspensions”, in which case the customs duty in accordance with the tariff suspension is levied on the goods. This is a preferential suspension, that can be applied e.g. to fish and fishery products for processing coming from Ceuta or Melilla. There must be a proof of origin in accordance with the agreement for the goods.
  • “320 – Preferential tariff quotas”, in which case the customs duty in accordance with the tariff quota is levied on the goods, or the goods may be exempted e.g. from additional duty on the basis of the tariff quota. The imported goods must fall within the tariff quota and there must be a proof of origin in accordance with the agreement for the goods. 
    • In Fintaric, e.g. the text “Preferential tariff quota” is shown in connection with the commodity code under “Measure”.

Read more on the webpage Preferential treatment. 

4. You are importing goods from Türkiye, San Marino or Andorra, with which the EU has customs union agreements. When importing goods from countries covered by a customs union agreement, check whether the customs union agreement or a bilateral agreement is applied. In the customs declaration and in the Fintaric service, under “Country or country group”, select the country code (e.g. if you are importing goods from Türkiye, select “TR – Türkiye”).

  • Check under “Measure”, which agreement is applied: 
    • In Fintaric, the text “Customs Union Duty” is shown in connection with the commodity code under “Measure”, in which case the preference 400 is used, and the proof of origin is an A.TR. movement certificate. In that case, the terms of the customs union agreement must be complied with, i.e. the goods must be in free circulation in Türkiye. 
    • In Fintaric, the text “Tariff preference” is shown in connection with the commodity code under “Measure”, in which case the preference 300 is used, and the proof of origin is e.g. an EUR.1 movement certificate. In that case, the terms of the origin agreement must be complied with, i.e. the goods must be products originating in Türkiye.
  • If you are applying for preferential treatment in accordance with the customs union agreement, select one of the following preferential treatments:
    • “400 – Customs duties under the provisions of customs union agreements concluded by the European Union”, in which case the customs duty in accordance with the customs union agreement is levied on the goods. Although no general customs duty is levied on the goods, the imported goods maybe subject to tariff measures (e.g. additional duty). There must be a proof of origin in accordance with the customs union agreement for the goods.
    • “420 – Customs union quota”, in which case the customs duty in accordance with the tariff quota is levied on the goods or the goods may be exempted e.g. from additional duty on the basis of the tariff quota. The imported goods must fall within the tariff quota and there must be a proof of origin in accordance with the customs union agreement for the goods.

Read more on the webpage Preferential treatment.


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.

Examples:

Points to consider

Commercial policy measures include, among others, import prohibitions, quantitative import restrictions as well as import surveillance and safeguard measures.

The commercial policy measures are based on the common commercial policy of the EU countries.