Goods returning from other processing than the outward processing procedure (re-import 6122)

Codes to be provided in the customs declaration

When you use the customs procedure 6122, provide the following details in the Customs Clearance Service or through message exchange:

• customs procedure
  • requested procedure “61 – Re-importation with release for free circulation”
  • previous procedure “22 – Temporary export other than export according to code 21”
• additional procedure code “999 – no additional procedure” if there is no additional procedure
• preference code
  • If you cannot present a document related to the preference, provide “100 – Erga Omnes third country duty rates” as the preference code.
  • If the duty exemption is based on a preference, provide the document related to the preference and the appropriate preference code.
• nature of transaction that describes your activity
  • “51” (returning goods after processing under contract to the country of departure)
  • “52” (returning goods after processing under contract, not to the country of departure)
  • “60” (delivery of goods for repair and subsequent return)
• the MRN of the export declaration as the additional document with the code C660.

Providing the value details

When the conditions for using the procedure 6122 are met, provide the details related to the value of the goods and to the valuation method as follows:

• value information of the goods:
  • transaction price
    • Provide the transaction price in the Customs Clearance Service under “Transaction price” or with a message in the section for goods item amount invoiced.
    • The transaction price consists of the costs incurred for the repair or processing of the goods or for the materials added outside the customs territory EU. For example, it may be a service and repair charge you have paid, which consists of a charge for working hours and added materials that you have paid to the repairer of the goods. If you have received several invoices for the repair or the processing, provide the total of these costs and provide them as a single item.
    • Exceptionally, if the goods you imported were subject to a free warranty repair and you have not been charged for the repair, you can enter 0 euros as the value under “Transaction price” or in the section for goods item amount invoiced.
  • value of the exported goods
    • Use the value type code “AE – Materials, components, parts and similar items incorporated in the imported goods”.
    • The value of the exported goods must always be entered with its own value type code, even if the goods were subject to a free warranty repair.
    • The value of the exported goods refers to goods exported outside the customs territory of the EU as well as to the value of supplied accessories and services included in goods exported for processing or repair.
  • items to be added to the transaction price, if the items are not already included in the transaction price
    • Provide the items to be added with value type codes beginning with A.
    • For example, if you have received a separate freight invoice for the transport of the goods, provide the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”. (If necessary, you can also provide these items with the codes 1J and 1K until further notice.)
    • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
• statistical value
  • The statistical value consists of the value of the exported goods, the costs of processing operations carried out outside the EU, the value of goods added outside the customs territory of the EU, royalties and licence fees relating to the goods as well as freight and insurance costs from the place of processing to the first border crossing point at the Finnish border. The taxes and charges levied in Finland are not included in the statistical value.
  • The statistical value cannot be 0.
• valuation method
  • When the nature of transaction provided is “60 (hire, loan or operational leasing lasting less than 2 years or delivery of goods for repair and subsequent return), “51 – Returning goods after processing under contract to the initial Member State/country of export or “52 – Returning goods after processing under contract, not to the initial Member State/country of export”, provide the valuation method as follows:
    • If you have paid for the repair and you have an invoice for the processing, provide the valuation method with the code “1 – Transaction value of the imported goods”.
    • If you do not have an invoice for the processing, a secondary valuation method must be used. Find out which secondary valuation method you can use. Based on that, provide one of the following codes:
      • ”2 – Transaction value of identical goods”
      • ”3 – Transaction value of similar goods”
      • ”4 – Deductive value method”
      • ”5 – Computed value method”
      • ”6 – Value based on the data available (‘fall-back’ method)”

Taxable amount for VAT

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration. If you are an operator not registered for VAT, provide the taxable amount for VAT as the total amount, with the code “80 – Exceptional VAT basis.”

With the code, provide the total of the following costs added together:

• processing costs
• value of goods added outside the customs territory of the EU
• transport, loading and unloading costs to the place of processing (export freight)
• transport, loading, insurance and ancillary costs as well as other import-related costs to the first place of destination in Finland specified in the transport contract (import freight)
• If you know at the time when the liability to pay tax arises that the goods will be transported to another destination located within the Union, add to the taxable amount for VAT also the costs up to this destination.

Please note: The value of the exported goods is not included in the taxable amount for VAT.

If the goods have been exported for processing under the procedure 22, but some of the goods have not been used during the processing, the exporting company can bring back the surplus goods.

Example: You have exported rolls of fabric for processing, and some of the rolls return to you unchanged, which means that more goods were exported than were used during the processing. In this case, the unused goods are treated as returned goods.

Provide the following details in the customs declaration:

• customs procedure
  • requested procedure “61 – Re-importation with release for free circulation”
  • previous procedure “22 – Temporary export other than export according to code 21”
• preference code “100 – Erga Omnes third country duty rates”
• the MRN of the export declaration as the additional document with the code C660.

If you have exported goods for processing outside the EU and they return to you unchanged

Provide the details as follows:

• as the additional procedure code one of the following:
  • “F01 – Relief from import duties for returned goods (Article 203 of the Code)”
  • “F02 – agricultural products, relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)”
  • “F03 – Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)”
• If you are applying for exemption from VAT for the returned goods, provide also as another additional procedure code “642 – Returned goods, supplied inclusive of VAT, the importer is the same as the exporter. Exemption from VAT (section 94(1)(18) VAT Act)”.
• nature of transaction “21 – Return of goods”
• value information of the goods:
  • transaction price or the actual value of the goods
    • Provide the value of the goods in the Customs Clearance Service under “Transaction price” or with a message in the section for goods item amount invoiced.
    • The value of the goods cannot be 0 euro, even though the goods have not been paid for or sold.
    • The value of the goods must be the actual value of the goods. Generally, the value is determined based on purchase or sale. If the goods are completely or partially free of charge, the value is determined according to what their price would be if they were sold to the territory of the EU. When the material exported for processing returns unchanged to the exporter, the value by which the material was exported from the EU for processing may be used.
  • items to be added to the transaction price, if the items are not already included in the transaction price 
    • Provide the items to be added with value type codes beginning with A.
    • For example, if you have received a separate freight invoice for the transport of the goods, provide the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”.
    • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
• valuation method
  • When “21 – Return of goods” has been provided as the nature of transaction, a secondary valuation method must be used. Find out which secondary valuation method you can use. Based on that, provide one of the following codes:
    • ”2 – Transaction value of identical goods”
    • ”3 – Transaction value of similar goods”
    • ”4 – Deductive value method”
    • ”5 – Computed value method”
    • ”6 – Value based on the data available (“fall-back” method)”.

Taxable amount for VAT

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration. If the goods have been sold outside the customs territory of the EU and the declarant is an operator not registered for VAT, provide the following details as adjustments to the transaction price, for the calculation of the taxable amount for VAT. Provide the following details with separate codes:

• the costs for transport, loading, unloading and insurance as well as other import-related costs up to the first place of destination in Finland specified in the transport contract (code 3A)
• the costs for transport, loading, unloading and insurance as well as other costs up to another destination in the territory of the Union that are known at the time when the liability to pay VAT arises (code 3D)
• other taxes and charges, with the exception of VAT, levied by the State or the Union due to import of the goods in connection with customs clearance (code 3B)
• any taxes and other charges payable outside Finland (code 3C).

If the goods have been exported for processing under the procedure 22, but some of the goods have not been used during the processing, the exporting company can sell the surplus goods to another operator.

Example: You have bought rolls of fabric left over from the rolls of fabric exported for processing outside the customs territory of the EU. The rolls of fabric you bought return to the customs territory of the EU unchanged, but you are not the exporter of the goods. In this case, the rolls of fabric left over from the processing are treated like returned goods, if you have an export declaration with certification of exit or some other acceptable proof of export.

Codes to be provided in the customs declaration

Provide the following details in the customs declaration:

• customs procedure
  • requested procedure “61 – Re-importation with release for free circulation”
  • previous procedure “22 – Temporary export other than export according to code 21”
• preference “100 – Erga Omnes third country duty rates”
• the MRN of the export declaration as the additional document with the code C660.

If you have bought goods exported by someone else for processing outside the customs territory of the EU, and they return unchanged

Provide the details as follows:

• as the additional procedure code one of the following:
  • “F01 – Relief from import duties for returned goods (Article 203 of the Code)”
  • “F02 – Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)”
  • “F03 – Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)”
• nature of transaction “11 – Outright purchase/sale”
• value information of the goods:
  • transaction price
    • Provide the transaction price of the goods in the Customs Clearance Service under “Transaction price” or with a message in the section for goods item amount invoiced.
      • As the transaction price, provide the purchase price of the material you are importing.
  • items to be added to the transaction price, if the items are not already included in the transaction price
    • Provide the items to be added with value type codes beginning with A.
    • For example, if you have received a separate freight invoice for the transport of the goods, provide the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”.
    • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
• valuation method
  • If the customs value you have provided is based on the transaction price, provide the valuation method using the code “1 – Transaction value of the imported goods”.

Statistical value

The statistical value is provided as a total amount including the value of the goods as well as the cost of transport and insurance to the first border crossing point at the Finnish border. The statistical value cannot be 0.

• If the goods have not been sold outside the customs territory of the EU, the statistical value consists of the value of the exported goods as well as the additional costs outside the EU borders (e.g. freight and insurance costs) from the place of processing to the first border crossing point at the Finnish border.
• If the goods have been sold outside the customs territory of the EU, the statistical value consists of the transaction value of the goods to be imported as well as the freight and insurance costs from the place of processing to the first border crossing point at the Finnish border.

Taxable amount for VAT

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration. If the goods have been sold outside the customs territory of the EU and the declarant is an operator not registered for VAT, provide the following details as adjustments to the transaction price, for the calculation of the taxable amount for VAT. Provide the following details with separate codes:

• the costs for transport, loading, unloading and insurance as well as other import-related costs up to the first place of destination in Finland specified in the transport contract (code 3A)
• the costs for transport, loading, unloading and insurance as well as other costs up to another destination in the territory of the Union that are known at the time when the liability to pay VAT arises (code 3D)
• other taxes and charges, with the exception of VAT, levied by the State or the Union due to import of the goods in connection with customs clearance (code 3B)
• any taxes and other charges payable outside Finland (code 3C).

You have sent a product for repair under the customs procedure 22xx, but it cannot be repaired; instead, the product you sent is replaced with another used product or with a new one. The replacement product or new product sent by the repairer cannot be declared under the procedure 6122, because a product under procedure 22xx cannot be replaced with another product.

Codes to be included in the customs declaration

Provide the following details of the replacement product or the new product in the customs declaration:

• customs procedure
  • requested procedure “40 – Release for free circulation”
  • previous procedure “00 – No previous procedure”
• additional procedure “999” if there is no additional procedure
• nature of transaction
  • 22 – Replacement for returned goods free of charge
  • 34 – If the repairer is not the seller or the replacement does not take place free of charge

Providing the value details

Provide the details related to the value of the goods and to the valuation method as follows:

• value of the goods
  • Provide the value of the goods in the Customs Clearance Service under “Transaction price” or with a message in the section for goods item amount invoiced.
  • If the replacement product is free of charge, the value of the goods can be determined for example based on the transaction price of identical or similar goods. The value of the goods cannot be 0 euros.
  • See additional information on how to declare the value of the goods.
• valuation method
  • When the nature of transaction provided is “22 – Replacement for returned goods” or “34 – Transactions involving transfer of ownership without financial compensation”, a secondary valuation method must be used. Find out which secondary valuation method you can use. Based on that, provide one of the following codes:
    • ”2 – Transaction value of identical goods”
    • ”3 – Transaction value of similar goods”
    • ”4 – Deductive value method”
    • ”5 – Computed value method”
    • ”6 – Value based on the data available (‘fall-back’ method)”
• statistical value
  • The statistical value is provided as a total amount including the value of the goods as well as the cost of transport and insurance to the first border crossing point at the Finnish border. The taxes and charges levied in Finland are not included in the statistical value.
  • The statistical value cannot be 0.

Taxable amount for VAT

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration. If the declarant is an operator not registered for VAT, provide the adjustments to the transaction price, for the calculation of the taxable amount for VAT. Provide the following details with separate codes:

• the costs for transport, loading, unloading and insurance as well as other import-related costs up to the first place of destination in Finland specified in the transport contract (code 3A)
• the costs for transport, loading, unloading and insurance as well as other costs up to another destination in the territory of the Union that are known at the time when the liability to pay VAT arises (code 3D)
• other taxes and charges, with the exception of VAT, levied by the State or the Union due to import of the goods in connection with customs clearance (code 3B)
• any taxes and other charges payable outside Finland (code 3C).

Amendment of temporary export

In addition, you have to amend temporary export (procedure 22xx) to permanent export (procedure 10xx). See the guidance on amending an export declaration.

Codes to be included in the customs declaration

Provide the following details in the import declaration:

• customs procedure
  • requested procedure “40 – Release for free circulation”
  • previous procedure “22 – Temporary export other than export according to code 21”
• additional procedure “999 – No additional procedure”
• preference “100 – Erga Omnes third country duty rates”
• nature of transaction that describes your activity
  • “51” (returning goods after processing under contract to the country of departure)
  • “52” (returning goods after processing under contract, not to the country of departure)
  • “60” (delivery of goods for repair and subsequent return)

• the MRN of the export declaration as the additional document with the code C660.

Providing the value details

Provide the details related to the value of the goods and to the valuation method as follows:

• value information of the goods:
  • transaction price
    • Provide the transaction price in the Customs Clearance Service under “Transaction price” or with a message in the section for goods item amount invoiced.
    • The transaction price includes the costs incurred for the repair or processing of the goods, as well as for materials added outside the customs territory EU. For example, it may be a service and repair charge that you have paid which may consist of a charge for working hours and additional materials that you have paid to the repairer of the goods. If you have received several invoices for the repair or the processing, provide the total of these costs and provide them as a single item.
    • Exceptionally, if the goods you imported were subject to a free warranty repair and you have not been charged for the repair, you can enter 0 euros as the value under “Transaction price” or in the section for goods item amount invoiced.
  • value of the exported goods
    • Use the value type code “AE – Materials, components, parts and similar items incorporated in the imported goods”.
    • The value of the exported goods must always be entered with its own value type code.
    • The value of the exported goods refers to goods exported outside the customs territory of the EU as well as to the value of supplied accessories and services included in goods exported for processing or repair.
  • items to be added to the transaction price, if the items are not already included in the transaction price
    • Provide the items to be added with a value type code beginning with A.
    • For example, if you have received a separate freight invoice for the transport of the goods, provide the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”. (If necessary, you can also provide these items with the codes 1J and 1K until further notice.)
    • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
• valuation method
  • When the nature of transaction provided is “60” (hire, loan or operational leasing lasting less than 2 years or delivery of goods for repair and subsequent return), “51 – Returning goods after processing under contract to the initial Member State/country of export” or “52 – Returning goods after processing under contract, not to the initial Member State/country of export”, provide the valuation method as follows:
    • If you have paid for the repair and you have an invoice for the processing, provide the valuation method with the code “1 – Transaction value of the imported goods”.
    • If you do not have an invoice for the processing, a secondary valuation method must be used. Find out which secondary valuation method you can use. Based on that, provide one of the following codes:
      • ”2 – Transaction value of identical goods”
      • ”3 – Transaction value of similar goods”
      • ”4 – Deductive value method”
      • ”5 – Computed value method”
      • ”6 – Value based on the data available (‘fall-back’ method)”
• statistical value
  • The statistical value consists of the value of the exported goods, the costs of processing operations carried out outside the customs territory of the EU, the value of goods added outside the customs territory of the EU, royalties and licence fees relating to the goods as well as freight and insurance costs from the place of processing to the first border crossing point at the Finnish border. The taxes and charges levied in Finland are not included in the statistical value.
  • The statistical value cannot be 0.

Taxable amount for VAT

If you are a VAT-registered operator, declare the import VAT to the Finnish Tax Administration. If your company is not a VAT-registered operator, provide the taxable amount for VAT as the total amount with the code “80 – Exceptional VAT basis.”

With the code, provide the total of the following costs added together:

• processing costs
• value of goods added outside the customs territory of the EU
• transport, loading and unloading costs to the place of processing (export freight)
• transport, loading, insurance and ancillary costs as well as other import-related costs to the first place of destination in Finland specified in the transport contract (import freight)
• If you know at the time when the liability to pay tax arises that the goods will be transported to another destination located within the EU, add to the taxable amount for VAT also the costs up to this destination.

Please note: The value of the exported goods is not included in the taxable amount for VAT.