Goods imported for examination or test purposes

Goods that are imported for examination or test purposes can be granted relief from customs duty and exemption. The duty relief is based on Articles 95–101 of Council Regulation (EC) No 1186/2009 (Duty Relief Regulation).

Goods imported based on Article 95 of the Duty Relief Regulation can be released for free circulation free of customs duty and VAT. 

Duty relief can only be granted by the competent authorities of the Member State in the territory of which the goods are used. This means that Finnish Customs can only grant duty relief if the examination and testing of the goods takes place in Finland. 

In certain cases, excise duties can also be collected on the goods. Read more:

Excise duties can, however, be collected on the goods upon import, when the activities are not related to duty-free activities provided for in acts on excise duty. In import, the goods can be placed, for example, in a tax warehouse (procedure 45xx). In that case, the excise duties are not collected until the goods are released from the warehouse for consumption. 

For example, the exemption from excise duty on alcoholic beverages is determined by the Act on Excise Duty on Alcohol and Alcoholic Beverages. The exemption from excise duty concerns products used as samples for analysis, for necessary production tests or for scientific purposes or for scientific research. When there are goods released for duty-free activities provided for in acts on excise duty remaining, for example, at the end of the examination, the imported goods must be destroyed in accordance with Section 20 of the Excise Duty Act, so that excise duties will not be collected on the remaining goods.

The importer must, however, take any import restrictions on alcohol and alcoholic beverages into account.

Conditions for duty relief

Duty relief can be granted to 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. Duty relief shall be granted only in respect of the quantities of goods which are strictly necessary for the purpose for which they are imported.

As a rule, the goods examined, analysed or tested must be completely used up or destroyed. Goods which are not completely used up, used or destroyed during examination, analysis or testing must, under the consent and supervision of Customs, undergo one of the following:

  • They must be completely destroyed or rendered commercially valueless. Read more on the page Destruction of goods.
  • They must be surrendered to the State without causing it any expense.
  • They must be exported outside the customs territory of the EU.

Goods remaining at the end of the examinations, analyses or tests can, with the agreement and under the supervision of Customs, be converted to waste or scrap. In this case, the import duties and taxes on waste or scrap must be paid for them. If the remaining goods are put to another use, the import duties and taxes must be paid for them. Read more on the page Customs duties and taxes. 

When can duty relief not be granted?

Duty relief cannot be granted

  • for goods used as auxiliary means or substances in the examination of other goods
  • if the sole purpose of the examination, analysis or tests is to promote sales
  • if the examination, analysis or testing of goods does not take place in Finland.

How to apply for duty relief

Apply for duty relief with a customs declaration. Submit a report of the use of the goods, including the date by which the examination, analysis or test will be completed. You should also report whether there are any goods remaining and what is going to be done with the remaining goods. Submit the report using either customs form 976 (pdf)  or a separate document that contains the all the information to be provided in the form.

Details to be provided in the customs declaration

Provide the following details in the customs declaration:

  • Provide the customs procedure.
    • As the requested procedure, provide “40 – Release for free circulation”
    • If there is no previous procedure, provide “00 – No previous procedure”.
  • Provide the additional procedure code C33, when you are importing goods examination, analysis or test purposes (Article 95 Duty Relief Regulation). The import is VAT-free.
    • If you are importing excise products, you should also use the additional information code “FIXXX – Other additional information” to provide the information whether the product is imported for activities that are free of excise duty provided by law or whether the product is subject to excise duty.
  • Provide the date by which the examination, analysis or test will be completed.  
    • Provide this information in the Customs Clearance Service or via message exchange. Via message exchange, the date is provided as additional information at goods item level with the additional information code “FIXXX – Other additional information”.
  • Attach the importer’s report on the use of the goods (customs form 976 or separate document).  
    • Provide the form or document in the Customs Clearance Service or via message exchange at goods item level with the additional document code “1ZZZ – Other document”.
    • Attach the form or document to the customs declaration.

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