Return of temporarily exported goods (re-import 6123)
Exemption from import duty can be requested for goods exported temporarily outside the customs territory of the EU when they return in the unaltered state to customs territory of the EU. The customs procedure code for re-import is 6123. In order for it to be possible to use the procedure 6123 in the re-import declaration, the requested procedure provided in the export declaration for the goods must have been 23. In the re-import declaration, exemption from import duty and import VAT can be requested for the goods if the conditions for import of returned goods are met.
If you are submitting a customs declaration for temporary export, read more about submitting a declaration for temporary export.
Goods returning in the unaltered state
Goods can be exported temporarily from the territory of the EU e.g. for a fair, an exhibition, or for test purposes, when the goods return within three years and in the unaltered state to the territory of the EU.
The goods don’t need to return to the same EU Member State from which they were originally exported.
Conditions for customs duty exemption on temporarily exported goods
You can get exemption from import duties on temporary exported goods upon re-import in accordance with Article 203 of the Union Customs Code, when the following conditions are met:
- The goods are returned within three years of their export. Extension of the time limit can be applied for in special circumstances. Authorisation for extending the return time for returned goods is applied for from the Customs Authorisation Centre via the Authorisations and Decisions Service. Read more about authorisations for import.
- A proof of the export of the goods, e.g. an export declaration with certification of exit, can be presented to customs.
- The goods return to the customs territory of EU in the unaltered state. The goods can be used normally outside the customs territory of the EU, and they can undergo mandatory maintenance required by the use, if that doesn’t improve the characteristics of the goods.
Read more about the conditions for importing returned goods.
Transport of imported goods ends in another EU Member State
The transport of imported goods that had been temporarily exported may also end in another Member State than where the goods are re-imported to the customs territory of the EU. If you use the customs procedure 6323, you can get exemption from customs duty and import VAT for the goods when the following conditions are met:
- the goods are returned in the unaltered state within three years and the export can be verified (Article 203 UCC)
- the conditions referred to in section 94 b of the VAT Act are met. Read more about the use of section 94 b of the VAT Act.
Submitting a customs declaration
A customs declaration for re-import must be submitted electronically for temporarily exported goods, unless it is a question of goods mentioned in Article 136(1), points (a), (j) and (ja) of the UCC Delegated Regulation. Read more about declaring goods mentioned in the Regulation under “Containers, pallets, means of transport, packings and electronic security and tracking devices for cargo as returned goods”.
When the conditions for the procedure have been observed, the goods to be re-imported to the territory of the EU can usually be exempted from import duty and import VAT. Please note, however, that the import of goods is not exempt from VAT, if the goods are not returned to the original exporter. Follow the guidance on submitting a customs declaration according to whether the goods are returned to the original exporter or not.
Codes to be provided in the customs declaration
When you use customs procedure 6123, 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 “23 – Temporary export for subsequent return in an unaltered state”
- preference “100 – Erga Omnes third country duty rates”
- the MRN of the export declaration with the code for additional document C660.
If the Authorisation Centre has granted you an authorisation for extension of the time limit concerning returned goods, provide the number of the authorisation at goods item level with the additional document code “4PML – Decision on extension of period”.
If the temporarily exported goods are returned to the original exporter in the customs territory of the EU
If the temporarily exported goods are returned to the original exporter in the customs territory of the EU and the conditions for the procedure have been observed, enter the details as follows:
- additional procedure code
- Provide the additional procedure code “F05 – Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Union Customs Code and Art. 143(1)(e) of Directive 2006/112/EC)”.
- e.g. one of the following codes as the nature of transaction:
- “60” (hire, loan or operational leasing lasting less than 2 years or delivery of goods for repair and subsequent return)
- “91” (hire, loan or operational leasing lasting for more than 2 years)
- 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 euros, even though the goods are returned unsold to the exporter.
- The value of the goods must be their actual value and, as a rule, 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 EU. You can e.g. use the value of the exported goods, if the value of the goods has not changed during the temporary export.
- 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, enter 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.
- transaction price or the actual value of the goods
- 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), or “91”(hire, loan, or operational leasing lasting for more than 2 years”, a secondary valuation method must be used. Find out which secondary valuation method you can use. Based on that, enter 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)”.
- 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), or “91”(hire, loan, or operational leasing lasting for more than 2 years”, a secondary valuation method must be used. Find out which secondary valuation method you can use. Based on that, enter one of the following codes:
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 territory of the EU territory and you are 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).
Codes to be provided in the customs declaration
When you use customs procedure 6123, 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 “23 – Temporary export for subsequent return in an unaltered state”
- preference “100 – Erga Omnes third country duty rates”
- the MRN of the export declaration with the code for additional document C660.
If the Authorisation Centre has granted you an authorisation for extension of the time limit concerning returned goods, provide the number of the authorisation at goods item level with the additional document code “4PML – Decision on extension of period”.
If the temporarily exported goods have e.g. been sold and they are not returned to the original exporter
Example: You are visiting a fair outside the customs territory of the EU. With a fair offer, you buy a computer that the seller took to the fair under the customs procedure 2300. After the fair, you bring the computer with you to the customs territory of the EU and you have an export declaration with certification of exit or some other acceptable proof of the export of the computer.
Provide the details as follows:
- as the additional procedure code one of the following:
- “F01 – returned goods, relief from import duty (Union Customs Code article 203)”
- “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
- If you bought the goods outside the EU, enter as the nature of transaction “11 – Outright purchase/sale” (the goods have been resold and are returned to the Union) or “12 – Direct trade with/by private consumers (incl. distance 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.
- 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, enter 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.
- transaction price
- valuation method
- If the customs value you have provided is based on the transaction price, provide the valuation method with the code “1 – Transaction value of the imported goods”.
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 territory of the EU territory and you are 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).
Containers, pallets, means of transport, packings and electronic security and tracking devices for cargo as returned goods
Containers, pallets, means of transport, packings and electronic security or tracking devices for cargo exported temporarily outside the customs territory of the EU can be brought back to the territory of the EU as returned goods and be exempted from import duties, if the conditions for returned goods set out in UCC Article 203 are met. You should, however, submit an electronic customs declaration for the goods if the import of the goods is not exempt from VAT or if the temporary storage facility requires a declaration.
An electronic customs declaration must be submitted for temporarily exported goods mentioned in Article 136(1), points (a), (j) or (ja) of the UCC Delegated Regulation, if the import of the goods is not exempt from VAT, Import VAT must be paid for returned goods if the trader who exported the goods from the customs territory of the EU is not the same company that imports the goods back to the customs territory of the EU.
Example:
You have bought packings or electronic security and tracking devices for cargo, which have been exported temporarily outside the customs territory of the EU. When such goods return to the customs territory of the EU, an electronic customs declaration must be submitted for goods in accordance with Article 228 of the UCC Delegated Regulation, even if the goods were returned goods in accordance with Article 203 of the UCC. In that case, the importer of the devices must be prepared to present proof of the export of the devices outside the customs territory of the EU. See the guidance under “The temporarily exported goods have e.g. been sold and they are not returned to the original exporter in the customs territory of the EU”
Temporarily exported goods mentioned in Article 136(1), points (a), (j) and (ja) of the UCC Delegated Regulation can be imported as returned goods and the customs declaration can be submitted orally or by an act deemed to be a customs declaration on condition that the goods arrive as returned goods and that they are returned to the original exporter.
Please note that packaging in accordance with Article 228 of the Delegated Regulation can come back to the customs territory of the EU empty or filled. In addition, electronic security and tracking devices for cargo in accordance with article 228 of the Delegated Regulation must come back to the customs territory of the EU attached to the packings or placed inside the packings.
Example:
You have attached an electronic tracking device for cargo to a packing in which the sold goods are exported outside the customs territory of the EU. The buyer returns the packing empty to the customs territory of the EU, and the electronic tracking device for cargo is still attached to the packing. You can import the packing and the tracking device by an act deemed to be a customs declaration.
In other cases, the importer of returned devices must be prepared to present proof of the export of the devices outside the customs territory of the EU and submit an electronic customs declaration. See the guidance under “The temporarily exported goods are returned to the original exporter in the customs territory of the EU”
Declaring luggage items left behind
If a representative submits a customs declaration on behalf of a traveller for luggage items left behind, the luggage items must be declared as returned goods, even if they were the traveller’s own used goods originally exported from Finland.
Please note that goods bought during the trip or e.g. goods that the traveller has had made during the trip and that are delivered home to the traveller after the trip are not returned goods.
If you are submitting a declaration as a representative for items left behind by a private individual when travelling, provide the following details:
- procedure code “6123 – Re-import of temporarily exported goods in an unaltered state”
- additional procedure code “618 – Forgotten goods”
- nature of transaction “60” (hire, loan or operational leasing lasting less than 2 years or delivery of goods for repair and subsequent return)
- preference “100 – Erga Omnes third country duty rates”
- a reliable verification that the goods have originally been exported from the territory of the EU and that the luggage belongs to the importer
- Under “Declaration header”, under “Additional documents”, select code”1ZZZ” as the type and provide a description of the additional document.