Relief from customs duty on the basis of the Duty Relief Regulation

Relief from customs duty is granted for household effects and wedding presents belonging to a person transferring his or her normal place of residence from a third country to the customs territory of the EU on the occasion of his or her marriage. However, no duty relief shall be granted for to alcoholic products or tobacco products. The value of each wedding present may not exceed 1 000 euros.

Duty relief may be granted only to persons whose normal place of residence has been outside the customs territory of the EU for a continuous period of at least 12 months.

Trousseaux and household effects imported on the occasion of a marriage

Relief shall be granted only in respect of goods entered for free circulation not earlier than two months before the date fixed for the wedding and not later than four months after the date of the wedding. In special cases, Customs may grant exceptions to the time limits. Exception to time limits is applied for in the Authorisations and Decisions Service.

Goods which have been admitted duty-free may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge until 12 months have elapsed from the date on which they were released for free circulation. If you are going to transfer the goods before the expiry of the 12-month time limit, notify Customs of it in advance. If the goods are transferred before the expiry of the 12-month time limit, the import duties and taxes must be paid for the goods (Art. 16 Duty Relief Regulation).

You can claim duty relief in accordance with the Duty Relief Regulation with a customs declaration. In the following cases, you will, however, need an exceptional permit applied for in advance and granted by the Authorisation Centre:

• if your normal place of residence hasn’t been outside the territory of the EU for a continuous period of at least 12 months
• if you are importing goods earlier than two months before the date fixed for the wedding or later than four months after the date of the wedding.

Provide the following details in the customs declaration:

• Provide the commodity code 9919 00 00 10 when you are importing trousseaux as well as household effects and the conditions for duty relief are met. The goods description must be sufficiently precise to enable identification of the goods.
• Provide the additional procedure code C02 when you are importing trousseaux and household effects within four months after the date of the wedding (Article 12(1) Duty Relief Regulation). The import is VAT-free.
  • If you are bringing goods after the date of the wedding, when the time limits for duty relief are not met and you have been granted an exceptional permit relating to duty relief, provide the exceptional permit and use the additional procedure code C02 in the customs declaration.

• Provide the additional procedure code C60 when you are importing trousseaux and household effects not earlier than two months before the date fixed for the wedding (Article 12(1) and Article 15(1)(a) Duty Relief Regulation). The import is VAT-free.
  • If you are bringing goods before the date fixed for the wedding, when the time limits for duty relief are not met and you have been granted an exceptional permit relating to duty relief, provide the exceptional permit and use the additional procedure code C60 in the customs declaration.
• If the marriage has already been entered into, attach the marriage certificate (Article 13(b) Duty Relief Regulation).
  • If the goods are imported before the marriage, a guarantee is reserved with the customs declaration. The guarantee will be returned when you submit the marriage certificate to Customs.
• If the applicable time limits of the Duty Relief Regulation are not met at the time of release for free circulation, you will need an exceptional permit granted by the Authorisation Centre. Provide the exceptional permit applied for in advance with the additional document code “9TAP – Exception” in the customs declaration at goods item level under “Additional documents”. Enter the number of the exceptional permit as the description (e.g. FITAPL26354).

Relief shall be granted only in respect of goods entered for free circulation not earlier than two months before the date fixed for the wedding and not later than four months after the date of the wedding. In special cases, Customs may grant exceptions to the time limits. Exception to time limits is applied for in the Authorisations and Decisions Service.

Goods which have been admitted duty-free may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge until 12 months have elapsed from the date on which they were released for free circulation. If you are going to transfer the goods before the expiry of the 12-month time limit, notify Customs of it in advance. If the goods are transferred before the expiry of the 12-month time limit, the import duties and taxes must be paid for the goods (Article 16 Duty Relief Regulation).

You can claim duty relief in accordance with the Duty Relief Regulation with a customs declaration. However, in the following cases, you will need an exceptional permit applied for in advance and granted by the Authorisation Centre:

• if your normal place of residence has not been outside the territory of the EU for a continuous period of at least 12 months
• if you are importing goods earlier than two months before the date fixed for the wedding or later than four months after the date of the wedding.

Provide the following details in the customs declaration:

• Provide the correct commodity code of the goods.

• Provide the additional procedure code C03 when you receive a wedding present worth less than 1 000 euros within four months after the date of the wedding (Article 12(2) Duty Relief Regulation). The import is VAT-free.
  • If you receive a wedding present after the date of the wedding, when the time limits for duty relief are not met and you have been granted an exceptional permit relating to duty relief, provide the exceptional permit and use the additional procedure code C03 in the customs declaration.
• Provide the additional procedure code C61 when you receive a wedding present worth less than 1 000 euros not earlier than two months before the date fixed for the wedding (Article 12(2) and Article 15(1)(a) Duty Relief Regulation). The import is VAT-free.
  • If you receive a wedding present before the marriage, when the time limits for duty relief are not met and you have been granted an exceptional permit relating to duty relief, provide the exceptional permit and use the additional procedure code C61 in the customs declaration.
• If the marriage has already been entered into, attach the marriage certificate to the declaration (Article 13(b) Duty Relief Regulation).
  • If the goods are imported before the marriage, a guarantee is reserved with the customs declaration. The guarantee will be returned when you submit the marriage certificate to Customs.
• If the applicable time limits of the Duty Relief Regulation are not met at the time of release for free circulation, you will need an exceptional permit granted by the Authorisation Centre. Provide the exceptional permit applied for in advance with the additional document code “9TAP – Exception” in the customs declaration at goods item level under “Additional documents”. Enter the number of the exceptional permit as the description (e.g. FITAPL26354).

(Articles 17–20 Duty Relief Regulation)

Personal property acquired by inheritance by a natural person having his or her normal place of residence in the customs territory of the EU are free of customs duty. Relief shall be granted only for personal property entered for free circulation not later than two years from the date on which the person concerned becomes entitled to the property (final settlement of the inheritance). In special cases, Customs may grant an extension of the time limit. Exception to time limits is applied for in the Authorisations and Decisions Service.

Personal property acquired by inheritance by a natural person having his or her normal place of residence in the customs territory of the Union

You claim duty relief with a customs declaration if the final distribution of the estate has been made and no more than 2 years have passed since the distribution.

No duty relief shall be granted for the following goods (Article 18 Duty Relief Regulation):

• alcoholic products, tobacco and tobacco products
• commercial means of transport and other articles for use in the exercise of a trade or profession
  • These do not include portable instruments used by the deceased for the exercise of his or her trade or profession (liberal or technical profession).
• stocks of raw materials and finished or semi-finished products
• livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.

Provide the following details in the customs declaration:

• Provide the commodity code 9919 00 00 20. The goods description must be sufficiently precise to enable identification of the goods.
• Provide the additional procedure code C04 (Articles 17–19 Duty Relief Regulation). The import is VAT-free.
• Attach the will and the documents concerning the distribution of the estate to the customs declaration.
• If you have an exceptional permit, provide it with the additional document code “9TAP – Exception” in the customs declaration at goods item level under “Additional documents”. Enter the number of the exceptional permit as its description (e.g. FITAPL26354).

There are liberal professions e.g. in the following fields: visual arts, humanities, sociology as well as languages and literature.

Examples of technical professions: engineer, surgeon and silversmith.

Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union

You can claim duty relief with a customs declaration if the inheritor is a legal person engaged in a non-profit making activity who is established in the customs territory of the Union, such as a state, a municipality, an association or a limited company. No more than 2 years can have passed since the distribution of the estate.

No duty relief shall be granted for the following goods (Article 18 Duty Relief Regulation):

• alcoholic products, tobacco and tobacco products
• commercial means of transport and other articles for use in the exercise of a trade or profession
  • These do not include portable instruments used by the deceased for the exercise of his or her trade or profession (liberal or technical profession).
• stocks of raw materials and finished or semi-finished products
• livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.

Provide the details in the customs declaration as follows:

• Provide the commodity code 9919 00 00 20. The goods description must be sufficiently precise to enable identification of the goods.

 

• Provide the additional procedure code C44 (Article 20 Duty Relief Regulation).The import is VAT-free.

 

• Attach the will and other documents concerning the distribution of the estate to the customs declaration.

 

• If you have an exceptional permit, provide it with the additional document code “9TAP – Exception” in the customs declaration at goods item level under “Additional documents”. Enter the number of the exceptional permit as its description (e.g. FITAPL26354).

 

(Articles 21–22 Duty Relief Regulation)

For more specific instructions for students on importing their belongings to Finland, go to the page Goods imported by a student arriving in Finland.

 

Consignments with a maximum value of 150 euros, dispatched direct from a third country to a consignee in the EU are free of customs duty. No duty relief shall be granted for alcoholic products, tobacco products or perfumes.

For more specific instructions on importing consignments of negligible value to Finland, go to the page Declaring goods of low value (no more than 150 euros).

(Articles 25–27 Duty Relief Regulation)

Non-commercial consignments of occasional nature which are sent free of payment of any kind from a private individual to another private individual and which contain goods with a maximum value of 45 euros for the personal use of the consignee or his/her family free of customs duty. There are also quantitative restrictions on alcoholic products, tobacco products and perfumes.

For more information on gifts sent to Finland, go to the page How to declare a gift.

(Articles 28–34 Duty Relief Regulation)

The capital goods and other equipment belonging to undertakings which definitively cease their activity in a third country and move to the customs territory of the EU in order to carry on a similar activity there are free of customs duty. This requires that the undertaking has used the goods for a minimum of 12 months before the undertaking ceased to

operate in the third country and that they are intended to be used for the same purposes after the transfer. In special cases, Customs may grant an exception to the 12-month requirement. Exception is applied for in the Authorisations and Decisions Service.

Capital goods and other equipment imported on the transfer of activities from a third country into the Union

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration. In the following cases, you will, however, need an exceptional permit applied for in advance and granted by the Authorisation Centre:

• The goods have been used in the undertaking for less than 12 months before the date on which the undertaking ceased its activities (Article 29 Duty Relief Regulation).
• The capital goods or other equipment were entered for free circulation more than 12 months after the date when the undertaking ceased its activities (Article 32 Duty Relief Regulation).

No relief shall be granted for the following goods (Article 31 Duty Relief Regulation):

• means of transport which are not of the nature of instruments of production or of the service industry
• supplies of all kinds intended for human consumption or for animal feed
• fuel
• stocks of raw materials or finished or semi-finished products
• livestock in the possession of dealers.
  • Where the undertaking transferred is an agricultural holding, its livestock shall also be admitted free of import duties.

No relief shall be granted to undertakings the transfer of which into the customs territory of the Community is consequent upon or is for the purpose of merging with, or being absorbed by, an undertaking established in the customs territory of the EU, without a new activity being set up.

Goods which have been admitted duty-free may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge until 12 months have elapsed from the date on which they were released for free circulation. If you are going to transfer the goods before the expiry of the 12-month time limit, notify Customs of it in advance. If the goods are transferred before the expiry of the 12-month time limit, the import duties and taxes must be paid for the goods (Art. 33 Duty Relief Regulation).

Customs recommends that you contact Customs Business Information before import.

Provide the details in the customs declaration as follows:

Provide the additional procedure code C09 (Articles 28–33 Duty Relief Regulation). The import is subject to VAT.

• Attach documentation indicating the following:
  • when the goods were acquired
  • what kind of activity you are engaged in
  • when you ceased your activity in a third country and how your activity is going to continue in the customs territory of the EU.

• If you have an exceptional permit, provide it with the additional document code “9TAP – Exception” in the customs declaration at goods item level under “Additional documents”. Enter the number of the exceptional permit as its description (e.g. FITAPL26354).

Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration. In the following cases, you will, however, need an exceptional permit applied for in advance and granted by the Authorisation Centre:

• The goods have been used in the undertaking for less than 12 months before the date on which the undertaking ceased its activities (Article 29 Duty Relief Regulation).
• The capital goods or other equipment were entered for free circulation more than 12 months after the date when the undertaking ceased its activities (Article 32 Duty Relief Regulation).

No relief shall be granted for the following goods (Article 31 Duty Relief Regulation):

• means of transport which are not of the nature of instruments of production or of the service industry
• supplies of all kinds intended for human consumption or for animal feed
• fuel
• stocks of raw materials
• stocks of finished or semi-finished products
• livestock in the possession of dealers.

No relief shall be granted to undertakings the transfer of which into the customs territory of the Community is consequent upon or is for the purpose of merging with, or being absorbed by, an undertaking established in the customs territory of the EU, without a new activity being set up.

Goods which have been admitted duty-free may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge until 12 months have elapsed from the date on which they were released for free circulation. If you are going to transfer the goods before the expiry of the 12-month time limit, notify Customs of it in advance. If the goods are transferred before the expiry of the 12-month time limit, the import duties and taxes must be paid for the goods (Art. 33 Duty Relief Regulation).

Customs recommends that you contact Customs Business Information before import.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C10 (Article 34 Duty Relief Regulation). The import is subject to VAT.
• If you have an exceptional permit, provide it with the additional document code “9TAP – Exception” in the customs declaration at goods item level under “Additional documents”. Enter the number of the exceptional permit as its description (e.g. FITAPL26354).

There are liberal professions e.g. in the following fields: visual arts, humanities, sociology as well as languages and literature.

(Articles 35–38 Duty Relief Regulation)

Agricultural, stock-farming, beekeeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the EU, which are operated by agricultural producers having their principal undertaking adjacent to the third country concerned shall be admitted free of import duties.

Agricultural, stock-farming, beekeeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Relief shall be granted only for products brought into the customs territory of the EU by the agricultural producer or on his behalf, which have not undergone any treatment other than that which normally follows their harvest or production. To benefit from duty relief, stock-farming products must be derived from animals which originated in the EU or have entered into free circulation in the EU.

Provide the additional procedure code C45 (Articles 35–37 Duty Relief Regulation) in the customs declaration. The import is subject to VAT.

Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union hunters

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the additional procedure code C46 (Article 38 Duty Relief Regulation) in the customs declaration. The import is subject to VAT.

(Articles 39–40 Duty Relief Regulation)

Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the EU adjoining a third country and operated by agricultural producers having their principal undertaking within the said third country and adjacent to the customs territory of the EU, shall be admitted free of import duties.

+ Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country.

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Relief shall be granted only for products brought directly into the customs territory of the EU by the agricultural producer or on his behalf. Member States may make relief conditional upon the granting of reciprocal treatment. Relief shall be limited to the quantities of seeds, fertilizers or other products required for the purpose of operating the property.

Provide the additional procedure code C47 (Articles 39–40 Duty Relief Regulation) in the customs declaration. The import is subject to VAT.

(Article 41 Duty Relief Regulation)

Goods contained in the personal luggage of travellers coming from a third country shall be admitted free of import duties, provided such imports are exempt from value added tax based on section 95 of the Value Added Tax Act.

Goods imported from third countries into territories that are not part of the fiscal territory of the EU, such as the Åland Islands, shall be subject to the same provisions on duty relief as goods imported into any other parts of the territory of the Member State concerned.

For more information on this duty relief, go to the page Travelling.

(Articles 42–52 Duty Relief Regulation; Commission Implementing Regulation (EU) No 1225/2011)

The goods listed in Annex I and Annex II to the Regulation on reliefs from customs duty, such as books, publications and documents as well as visual and auditory materials of an educational, scientific or cultural character, shall be admitted free of import duties.

Relief from customs duty also applies to any instrument or apparatus which, by reason of its objective technical characteristics and the results which it makes possible to obtain, is mainly or exclusively suited to scientific activities and which is intended to be used for non-profit-making scientific research or educational purposes. Another condition is that they are intended for public establishments principally engaged in education or scientific research or for private establishments principally engaged in education or scientific research and approved by Customs.

Under certain conditions, Customs can grant an authorisation for spare parts, components or accessories intended for scientific instruments or apparatus as well as for tools to be used for the maintenance, checking, calibration or repair of scientific instruments or apparatus.

For more instructions on importing such instruments and apparatus to Finland, go to the page Educational, scientific and cultural materials 

 

Relief from import duties shall be granted in respect of animals specially prepared for laboratory use as well as in respect of biological or chemical substances listed in the annex to the Implementing Regulation, which are imported exclusively for non-commercial purposes. A condition for the relief is that the goods are intended for public establishments principally engaged in education or scientific research or for private establishments principally engaged in education or scientific research and approved by Customs.

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration. Please note that if the consignee of the goods is a private establishment, a duty relief authorisation must be applied for in advance in the Authorisations and Decisions Service.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C15, when you are importing laboratory animals or biological or chemical substances intended for research that are subject to a charge (Article 53 Duty Relief Regulation). The import is subject to VAT.
• Provide the additional procedure code 3RG, when you are importing laboratory animals intended for research that are not subject to a charge (Article 53 Duty Relief Regulation). The import is VAT-free.
• Provide the additional procedure code 3RI when you are importing biological or chemical substances intended for research that you have not paid for (Article 53 Duty Relief Regulation). The import is VAT-free.
• If you have a duty relief authorisation, provide it using the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents”. Enter the number of the duty relief authorisation as the description (e.g. FITATL23456).

(Articles 54–56 Duty Relief Regulation)

Human blood and its derivatives and reagents, whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities shall be admitted free of import duties.

Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

You can claim duty relief for the goods in accordance with the Duty Relief Regulation provided that you have a duty relief authorisation applied for in advance. Apply for the authorisation from the Customs Authorisation Centre via the Authorisations and Decisions Service.

A condition for relief is that the goods are intended for institutions or laboratories approved by Customs, for use exclusively for non-commercial medical or scientific purposes. The goods shall be accompanied by a certificate of conformity issued by a duly authorised body in the third country of departure and they shall be in containers bearing a special label identifying them.

Relief shall include the special packaging essential for the transport of therapeutic substances of human origin or blood-grouping or tissue-typing reagents and also any solvents and accessories needed for their use which may be included in the consignments.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C16 (Article 54 Duty Relief Regulation). The import is VAT-free.
• Provide the duty relief authorisation using the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents”. Enter the number of the duty relief authorisation as the description (e.g. FITATL23456).

(Articles 57–58 Duty Relief Regulation; Commission Implementing Regulation (EU) No 1225/2011 for the purposes of Articles 42 to 52, 57 and 58 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty, as amended by Commission Implementing Regulation (EU) No 504/2013)

Instruments and apparatus which are donated either by a charitable or philanthropic organisation or by a private individual to health authorities, hospital departments or medical research institutions approved by the competent authorities of the Member States to receive such articles duty free, or which are purchased by such health authorities, hospitals or medical research institutions entirely with funds supplied by a charitable or philanthropic organisation or with voluntary contributions, shall be admitted free of import duties.

Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment

You can claim duty relief for the goods in accordance with the Duty Relief Regulation provided that you have a duty relief authorisation applied for in advance. Apply for the authorisation from the Authorisation Centre via the Authorisations and Decisions Service.

A condition for relief is that it is established that the donation does not conceal any commercial intent on the part of the donor and that the donor is in no way connected with the manufacturer of the instruments or apparatus. If all the conditions for the relief are met, relief shall also be granted for spare parts, components and accessories specifically suitable for such instruments or apparatus as well as for tools to be used for the maintenance, checking, calibration or repair of instruments or apparatus.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C17 (Article 57 Duty Relief Regulation). The import is subject to VAT.
• Provide the duty relief authorisation using the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents”. Enter the number of the duty relief authorisation as the description (e.g. FITATL23456).

(Article 59 Duty Relief Regulation)

Consignments which contain samples of reference substances approved by the World Health Organisation for the quality control of materials used in the manufacture of medicinal products and which are addressed to consignees authorised by Customs to receive such consignments free of duty shall be admitted free of import duties.

Reference substances for the quality control of medicinal products

You can claim duty relief for the goods in accordance with the Duty Relief Regulation provided that you have a duty relief authorisation applied for in advance. Apply for the authorisation from the Authorisation Centre via the Authorisations and Decisions Service.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C18 (Article 59 Duty Relief Regulation). The import is VAT-free.
• Provide the duty relief authorisation using the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents”. Enter the number of the duty relief authorisation as the description (e.g. FITATL23456).

 (Article 60 Duty Relief Regulation)

Pharmaceutical products intended for medical use by persons or animals coming from third countries to participate in international sports events organised in the customs territory of the EU shall be admitted free of import duties. Relief shall be granted only within the limits necessary to meet the requirements of such persons or animals throughout their stay in the customs territory of the EU.

Pharmaceutical products used at international sports events

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C19, when you are importing pharmaceutical products used at international sports events if the goods have not been received free of charge (Article 60 Duty Relief Regulation). The import is subject to VAT.
• Provide the additional procedure code 3KU when you are importing pharmaceutical products used at international sports events if the goods have been received free of charge (Article 60 Duty Relief Regulation). The import is VAT-free.

(Articles 61–65 Duty Relief Regulation)

Basic necessities, i.e. those goods required to meet the immediate needs of human beings, for example food, medicine, clothing and bed-clothes, imported by State organisations or other charitable or philanthropic organisations approved by Customs for distribution free of charge to needy persons in the customs territory of the EU, shall be admitted free of import duties. Goods sent free of charge to such organisations to be used for fund-raising at occasional charity events for the benefit of needy persons and equipment and office materials sent free of charge to these organisations to be used for the purpose of their operating needs shall also be admitted free of import duties.

For more specific instructions on importing goods for charitable or philanthropic organisations to Finland, go to the page Goods imported for charitable or philanthropic organisations.

(Articles 66–73 Duty Relief Regulation; Commission Implementing Regulation (EU) No 1224/2011 for the purposes of Articles 66 to 73 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty)

Relief shall be granted for articles specially designed for the educational, scientific or cultural advancement of blind persons, as specified in Annex III and Annex IV to the Duty Relief Regulation. Articles specially designed for the education, employment or social advancement of other disabled persons shall also be admitted free of import duties. If all the conditions for the relief are met, relief shall also apply to spare parts, components or accessories specifically for the articles in question, and to the tools to be used for the maintenance, checking, calibration or repair of the said articles.

For more specific instructions on importing articles intended for the special needs of blind persons or other disabled persons to Finland, go to the page Articles imported for the special needs of blind persons and other disabled persons.

(Articles 74–80 Duty Relief Regulation)

Granting of the relief shall be subject to a decision by the Commission acting at the request of the Member State or States concerned and laying down the scope and the conditions of the relief. Member States may, however, authorise the import of goods for the purposes described in Article 74 without payment of import duties, subject to an undertaking by the importing organisation to pay such duties if relief is not granted. 

Goods imported for the benefit of disaster victims

If the importer is a State organisation, relief in accordance with the Duty Relief Regulation can be claimed with a customs declaration. If the importer is not a State organisation, the importer will need a duty relief authorisation applied for in advance and granted by the Authorisation Centre. Apply for the authorisation from the Authorisation Centre via the Authorisations and Decisions Service.

Provide the details in the customs declaration as follows:

• Provide the commodity code 9919 00 00 60 when the conditions for duty relief are met. The goods description must be sufficiently precise to enable identification of the goods.
• Provide the additional procedure code C26 when you are importing goods for the benefit of disaster victims (Article 74 Duty Relief Regulation). The import is VAT-free. Please note that the code can only be used if the Commission has made a decision on the use of the code.
• If the importer is not a State organisation, provide the duty relief authorisation using the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents”. Enter the number of the duty relief authorisation as the description (e.g. FITATL23456).

Please note that the goods are always subject to a transfer restriction (Articles 78–80 Duty Relief Regulation).

(Article 81 Duty Relief Regulation)

In addition to decorations, relief applies to cups, medals and similar articles of an essentially symbolic nature which are not imported for commercial reasons.

Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Relief is not granted e.g. for decorations that a company is importing for distribution to its own employees in the territory of the EU.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C27 (Article 81(a) Duty Relief Regulation). The import is VAT-free.
• Using the additional information code FIXXX, explain where the decoration was received or for what purpose it is being imported to the territory of the EU.

Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the additional procedure code C51 in the customs declaration when you are importing cups, medals or similar articles. To be able to use the additional procedure code, the following conditions must always be met upon import:

• The article must be a cups, medal or a similar articles of an essentially symbolic nature. The article must have been awarded in a third country to a person having his or her normal place of residence in the customs territory of the Union.
• The article has been awarded as a tribute to the person’s activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event.
• The article is imported into the customs territory of the EU by the person himself/herself (Article 81(b) Duty Relief Regulation).

The import is VAT-free. 

Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the additional procedure code C52 in the customs declaration when you are importing cups, medals or similar articles. To be able to use the additional procedure code, the following conditions must always be met upon import:

• The article has been awarded as a tribute to the person’s activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event.
• The cup, medal or similar article of an essentially symbolic nature is given free of charge in the customs territory of the Union.
• The article is given by an authority or a person established in a third country (Article 81(c) Duty Relief Regulation).

The import is VAT-free. 

(Articles 82–84 Duty Relief Regulation)

Relief shall be granted for goods received as gifts on occasion of an official visit to a third country as well as for goods offered as gifts in the EU (Article 82(a) and (b) Duty Relief Regulation).

Relief shall also be granted for goods sent as gifts by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to a similar official body, public authority or group located in the customs territory of the EU and approved by Customs to receive such articles free of duty (Article 82(c) Duty Relief Regulation).

Relief shall be granted only where the articles intended as gifts are offered on an occasional basis; where they do not, by their nature, value or quantity, reflect any commercial interest and if they are not used for commercial purposes.

No relief shall be granted for alcoholic products, tobacco or tobacco products.

Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C28 (Articles 82(a) and 83–84 Duty Relief Regulation). The import is VAT-free.
• Provide the purpose of use of the goods with the additional information code FIXXX.

Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C54 (Articles 82(b) and 83–84 Duty Relief Regulation). The import is VAT-free.
• Provide the purpose of use of the goods with the additional information code FIXXX.

Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty

If the importer is a public authority or an official body, relief in accordance with the Duty Relief Regulation can be claimed with a customs declaration. If the importer is not a public authority or an official body, the importer will need a duty relief authorisation applied for in advance and granted by the Authorisation Centre. Apply for the authorisation from the Authorisation Centre via the Authorisations and Decisions Service.

Provide the additional procedure code C55 (Articles 82(c) and 83–84 Duty Relief Regulation) in the customs declaration. The import is VAT-free.

(Article 85 Duty Relief Regulation)

Relief is subject to authorisation by Customs. Gifts to reigning monarchs and Heads of State as well as goods to be used by them, or by persons officially representing them, during their official stay in the customs territory of the EU shall be admitted free of import duties.

Under the same conditions, relief also applies to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or Heads of State.

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the additional procedure code C29 (Article 85 Duty Relief Regulation) in the customs declaration. The goods can be e.g. gifts offered by a monarch of a third country.

The import is VAT-free. 

(Article 86 Duty Relief Regulation)

Samples of goods which are of negligible value and can be used only to solicit orders for goods of the type they represent with a view to their being imported into the customs territory of the EU shall be admitted free of import duties. Only the quantity required for seeking orders can be admitted free of import duties. Customs may also require that the goods be marked or otherwise rendered permanently unusable for any other purpose than as samples.

For more specific instructions on importing samples of negligible value to Finland, go to the page Samples of goods.

 (Articles 87–89 Duty Relief Regulation)

Printed advertising matter includes e.g. catalogues, price lists and directions for use relating to goods for sale or hire. Articles for advertising purposes are articles of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise.

Printed advertising matter (Articles 87–88 Duty Relief Regulation)

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration. 

Printed advertising matter such as catalogues, price lists, directions for use or brochures shall be admitted free of import duties, provided that they relate to goods for sale or hire or transport, commercial insurance or banking services offered by a person established outside the customs territory of the EU. Relief is granted when all the following conditions are met: 

• Printed matter clearly displays the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers.
• Each consignment contains no more than one document or a single copy of each document if it is made up of several documents. Consignments comprising several copies of the same document may be granted relief, provided their total gross weight does not exceed one kilogram.
• Printed matter is not the subject of grouped consignments from the same consignor to the same consignee.

Provide the additional procedure code C31 (Article 87 Duty Relief Regulation) in the customs declaration. The import is VAT-free.

Articles for advertising purposes (Article 89 Duty Relief Regulation)

Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise 

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration. 

Provide the additional procedure code C56 (Article 89 Duty Relief Regulation) in the customs declaration. The import is VAT-free.

A condition for relief is for the goods to be used or demonstrated at a trade fair or similar event. The relief does not apply to exhibitions staged for private purposes in commercial stores or premises to sell goods of third countries. In this context, ”trade fair or similar event” refers to the following events:

• exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts
• exhibitions and events held mainly for charitable reasons
• exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural, or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding
• meetings of representatives of international organisations or collective bodies
• official or commemorative ceremonies and gatherings.

Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event (Article 90(1)(a) Duty Relief Regulation).

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Small low-value representative advertising samples of goods manufactured outside the customs territory of the EU intended for a trade fair or similar event and imported free of charge shall be admitted free of import duties.

A condition for relief is that the samples are distributed free of charge to the public at the exhibition for their own use and consumption. The samples are to be identifiable as advertising samples of low unitary value. The samples are not to be easily marketable and they are to be packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market.

Foodstuffs and beverages not packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item sold on the market are to be consumed on the spot at the exhibition. In their total value and quantity, the samples are to be appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.

This relief shall not be granted for alcoholic products, tobacco or tobacco products or fuels, whether solid, liquid or gaseous.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C32 (Articles 90(1)(a), 91 and 94 Duty Relief Regulation). The import is VAT-free.
• With the additional information code FIXXX provide the purpose of use of the samples and the event where they are to be distributed.

Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event (Article 90(1)(b) Duty Relief Regulation)

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Relief from customs duty can be granted for goods imported

• solely in order to be demonstrated (e.g. hand washing-up liquid imported to be demonstrated at a trade fair)

OR

• in order to demonstrate machines and apparatus, manufactured outside the customs territory of the EU and displayed (e.g. washing machine tablets imported for a washing machine to be demonstrated at a trade fair).

The relief shall be limited to goods which are consumed or destroyed at the exhibition and are appropriate, in their total value and quantity, to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.

The relief shall not be granted for alcoholic products, tobacco or tobacco products or fuels, whether solid, liquid or gaseous.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C57 (Articles 90(1)(b), 92 and 94 Duty Relief Regulation). The import is VAT-free.
• With the additional information code FIXXX, provide the purpose of use of the goods and the event where they are to be demonstrated and distributed.

Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used (Article 90(1)(c) Duty Relief Regulation).

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Relief from customs duty can also be granted for various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives established outside the customs territory of the Union. The temporary stands are to be destroyed after use.

No relief shall be granted for tobacco products, alcoholic products or fuels.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C58 (Article 90(1)(c) Duty Relief Regulation). The import is VAT-free.
• With the additional information code FIXXX, provide the purpose of use of the goods and the event for which the materials are intended.

Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event (Article 90(1)(d) Duty Relief Regulation).

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Relief from customs duty can be granted for various printed matter, such as catalogues, prospectuses, price lists, advertising posters, calendars, photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union. This relief shall be limited to printed matter and articles for advertising purposes which are intended exclusively to be distributed free of charge to the public at the place where the exhibition is held and which, in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.

No relief shall be granted for tobacco products, alcoholic products or fuels.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C59 (Articles 90(1)(d) and 93 Duty Relief Regulation). The import is VAT-free.
• With the additional information code FIXXX provide the purpose of use of the goods and the event where the advertising material is to be distributed.

(Articles 95–101 Duty Relief Regulation)

Goods which are to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for purposes of information or industrial or commercial research shall be admitted free of import duties. A condition for relief is that the goods are the object of these activities, that they are not e.g. auxiliary substances or auxiliary means and that they are used up or destroyed in the course of the activities.

Goods which are not used up or destroyed, goods not used as well as products resulting from the imported goods must be destroyed, surrendered to the State or, in duly justified circumstances, exported outside the customs territory of the EU.

For more specific instructions, go to the page Goods for examination, analysis or test purposes.

(Article 102 Duty Relief Regulation)

Trademarks, patterns or designs, applications for patents for invention or the like, to be submitted to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights, shall be admitted free of import duties.

Consignments sent to organisations protecting copyrights or industrial and commercial patent rights

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

The consignee of the consignment must be a body competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights. The consignment must contain documents relating to a trademark, pattern or designs and their supporting documents, as well as applications for patents for invention or the like.

Provide the additional procedure code C34 (Article 102 Duty Relief Regulation) in the customs declaration. The import is VAT-free.

(Article 103 Duty Relief Regulation)

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration, when the goods comply with Article 103 of the Regulation. 
Provide the additional procedure code C35 (Article 103 Duty Relief Regulation) in the customs declaration.

Provide a clear goods description.

The import is VAT-free.

 (Article 104 Duty Relief Regulation)

The relief applies mainly to documents and recorded media sent to authorities, bodies and organisations. Article 104 of the Duty Relief Regulation contains a detailed list of these goods.

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C36, when you are importing a consignment containing documents and articles listed in Article 104 of the Duty Relief Regulation for a permitted use. The import is subject to VAT.
• Provide the additional procedure code 3RJ, when you are importing a consignment containing documents or articles listed in Article 104 of the Duty Relief Regulation, sent free of charge to authorities of for a permitted use (e.g. tax stamps). The import is VAT-free.

(Article 105 Duty Relief Regulation)

The various materials such as rope, straw, cloth, paper and cardboard, wood and plastics which are used for the stowage and protection of goods during their transport from a third country to the customs territory of the EU, not normally reusable, shall be admitted free of import duties.

Ancillary materials for the stowage and protection of goods during their transport

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

A condition for relief is that the imported goods are covered by the Duty Relief Regulation and intended for a permitted use.

Provide the additional procedure code C37 (Article 105 Duty Relief Regulation) in the customs declaration. The import is subject to VAT.

The material used for protection must be the kind of single-use material which is not normally reusable and the paid value of which has not been included in the taxable amount of the imported goods.

Ancillary materials for the stowage and protection of goods during their transport, if the consideration paid for them is included in the taxable amount of the transported goods

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

A condition for relief is that the imported goods are covered by the Duty Relief Regulation and intended for a permitted use.

Provide the additional procedure code 3RK (Article 105 Duty Relief Regulation) in the customs declaration. The material used for protection must be the kind of material which is not normally reusable and the paid value of which has been included in the taxable amount of the imported goods.

The import is VAT-free.

(Article 106 Duty Relief Regulation)

Litter, fodder and feedingstuffs put on board the means of transport used to convey animals from a third country to the customs territory of the EU for the purpose of distribution to the said animals during the journey shall be admitted free of import duties.

Litter, fodder and feedingstuffs for animals during their transport

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration. The goods must be intended for distribution to the animals during the journey.

Provide the additional procedure code C38 (Article 106 Duty Relief Regulation) in the customs declaration. The import is VAT-free. 

(Articles 107–111 Duty Relief Regulation)

Fuel contained in the standard tanks of private and commercial motor vehicles and motor cycles and special containers entering the customs territory of the EU as well as fuel contained in portable tanks carried by private motor vehicles and motor cycles, with a maximum of 10 litres per vehicle, shall be admitted free of import duties. The relief shall also apply to the lubricants present in the motor vehicles and required for their normal operation during the journey in question.

The fuel contained in the fuel tank of a commercial vehicle arriving by road from outside the European Economic Area to the customs territory of Finland shall, however, be admitted duty-free only up to 400 litres, and the fuel contained by the fuel tank of a special container up to 200 litres per journey (Article 108 Duty Relief Regulation and section 48 Customs Act).

Fuel admitted duty-free under Articles 107, 108 and 109 may not be used in a vehicle other than that in which it was imported nor be removed from that vehicle and stored, except during necessary repairs to that vehicle, nor be transferred, whether for a consideration or free of charge, by the person benefiting from the relief.

(Article 112 Duty Relief Regulation)

A condition for relief is that the goods are imported by organisations authorised for this purpose by Customs to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries who are buried in the customs territory of the EU.

You can claim duty relief for the goods in accordance with the Duty Relief Regulation provided that you have a duty relief authorisation applied for in advance. Apply for the authorisation from the Authorisation Centre via the Authorisations and Decisions Service.

The goods must be intended to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries who are buried in the customs territory of the EU, shall be admitted free of import duties. The importer of the goods must be an organisation.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code C40 (Article 112 Duty Relief Regulation). The import is VAT-free.
• Provide the duty relief authorisation using the additional document code “9TAT – Relief from customs duty” at goods item level under “Additional documents”. Enter the number of the duty relief authorisation as the description (e.g. FITATL23456).

(Article 113 Duty Relief Regulation)

Coffins containing bodies and urns containing the ashes of deceased persons, as well as the flowers, funeral wreaths and other ornamental objects accompanying them shall be admitted free of import duties. Flowers, wreaths and other ornamental objects brought by persons resident in third countries attending a funeral or coming to decorate graves in the customs territory of the EU shall also be admitted free of import duties.

For more specific instructions, go to the page about importing Coffins, burial urns and funeral decorations.

 

(Article 128 Duty Relief Regulation)

Member States can grant relief from customs duty in the cases in the cases referred to in Article 128(1).

The name and number of the international agreement based on which relief is claimed must be provided in the customs declaration. For example, total relief may be granted based on the agreement, but the other import duties and taxes will be due. The appropriate additional procedure code depends on the situation.

Duty relief based on an international agreement

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code 3KV (Article 128 Duty Relief Regulation). The import is subject to VAT.
• With the additional information code FIXXX, provide the international agreement you are referring to.

Duty relief and excise duty exemption based on an international agreement

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code 3KW (Article 128 Duty Relief Regulation and section 18 Act on Excise Duty). The import is subject to VAT.
• With the additional information code FIXXX, provide the international agreement you are referring to.

Duty relief and VAT exemption based on an international agreement

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code 3KY (Article 128 Duty Relief Regulation and section 96 VAT Act).
• With the additional information code FIXXX, provide the international agreement you are referring to.

Duty relief, excise duty exemption and VAT exemption based on an international agreement

You can claim duty relief for the goods in accordance with the Duty Relief Regulation with a customs declaration.

Provide the details in the customs declaration as follows:

• Provide the additional procedure code 3KZ (Article 128 Duty Relief Regulation, section 18 Act on Excise Duty and section 96 VAT Act).
• With the additional information code FIXXX, provide the international agreement you are referring to (e.g. the Vienna Convention, when you are importing diplomatic mail).