Inward processing     

There are two different cases of using inward processing depending on whether it begins with import or export.

Standard case: inward processing IM/EX

The inward processing procedure usually begins with import where goods are first brought in from outside the customs territory of the EU for processing in the EU territory.

Inward processing EX/IM (prior export)

In inward processing with prior export, the finished processed products obtained from equivalent Union goods are first exported from the EU. After the export, non-Union goods can be imported from outside the customs territory of the EU in place of the equivalent Union goods used in the manufacture.

The prior export always requires obtaining a written authorisation for inward processing from the Customs Authorisation Centre that indicates prior export and gives the option to use equivalent Union goods.

The authorisation holder must keep records of the goods placed under the procedure. Record-keeping is essential because the customs authority must be able to supervise and inspect the goods placed under the procedure and to enforce compliance with the procedure requirements. If the goods placed under the procedure are handled by someone other than the authorisation holder, those other parties must also keep appropriate records.

The records must be kept for at least 3 years. The period starts from the end of the year in which the customs procedure for inward processing was discharged.

Procedure records are used to track the goods

In the procedure records, the company must enter the goods to be placed under the procedure, keep track of the goods and record the document discharging the procedure.

The entries made regarding the goods and their follow-up must be complete. The goods may only be processed and stored at and moved between the places mentioned in the authorisation, and there must always be a record of the movements and location of the goods in the procedure records.

Any irregularities that occur in the manufacture or repair of the goods must also be entered in the records. For example, if a broken part has been removed during the repair, the procedure for the broken part must be discharged and the customs declaration discharging the procedure must be entered in the records.

What details must the records contain?

The records must contain at least the following details:

1. The MRN. If there is no MRN, some other number or code that can identify the customs declarations used for placing the goods under inward processing.
2. Manner of discharging the procedure, if the procedure has been discharged by placing the goods under another customs procedure, the goods have been destroyed with no waste remaining, or they are abandoned to the State.
3. Data that unequivocally allows the identification of customs documents other than customs declarations and of any other documents relevant to the placing of the goods under the special procedure or to the corresponding discharge of the procedure.
4. Particulars of marks, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods.
5. Location of the goods and particulars of any movements of the goods.
6. Customs status of the goods.
7. Particulars of usual forms of handling and, where applicable, the new tariff classification resulting from those usual forms of handling.
8. Particulars of the inward processing, including information about the nature of the processing.
9. Where Article 86(1) of the Union Customs Code is applied, the cost of storage or usual forms of handling. 
10. The rate of yield or its method of calculation, where appropriate.
11. Particulars enabling customs supervision and controls of the use of equivalent goods.
12. Where accounting segregation is required, information about type of goods, customs status and, where appropriate, origin of the goods.
13. Where appropriate, particulars of any transfer of rights and obligations regarding goods to another person.
14. If the records are not part of the main accounts for customs purposes, a reference to the main accounts for customs purposes.

Note that you may not be required to provide all the details mentioned above. You should always follow the specific guidance given to you by Customs.

Read more about procedure records in the guidance for holders of the inward processing authorisation.

The authorisation holder must discharge the procedure within the time limit indicated in the authorisation. In addition, a bill of discharge of the procedure must be submitted to the supervising customs office no later than 30 days after the discharge of the procedure. The bill of discharge can also be submitted to Customs as soon as the procedure has been discharged.

The authorisation holder must also notify the supervising customs office if the obligations of the procedure have not been met. This includes notifying Customs if the goods placed under the procedure have not been re-exported from the customs territory of the EU within the time limit indicated in the authorisation, or placed under a subsequent customs procedure (e.g. customs warehousing, release for free circulation or inward processing).

If the conditions or obligations regarding the procedure are not met, a customs debt will be incurred for the goods based on Article 79 of the Union Customs Code (UCC). The customs debt is determined primarily based on the customs debt article specified in the authorisation, which can be Article 85(1) or 86(3) of the UCC. However, Article 76 of Commission Delegated Regulation (2015/2446) lists certain situations in which Article 86(3) of the UCC is always applicable. In these situations, Customs may apply Article 86(3) UCC, even though the company has chosen the other customs debt article. Read more about customs debt. 

Read more about providing the bill of discharge under “How to submit a bill of discharge?”.

 

A proof of origin cannot be issued for non-originating goods placed under the inward processing procedure or for products manufactured from them if the free trade agreement or some other preferential tariff agreement between the EU and the export destination country includes a prohibition on duty drawback.

The prohibition of drawback means that it is not possible to benefit from two preferential treatments simultaneously for the goods to be exported. When no import duty is imposed on the non-EU raw materials used in the production when they are placed under the procedure, the finished goods that are exported cannot, in addition, benefit from preferential treatment in the export destination country based on a proof of origin.

However, if the exporter wishes to issue a proof of origin for a processed product, the exporter must, before the end of the time limit for the inward processing procedure, submit a request for subsequent recovery to the Administrative Review Unit and pay the customs duties due for the non-originating raw materials.

Before issuing the proof of origin, you should check to what countries the no-drawback rule applies.

Read more about proofs of origin.

Goods placed under the inward processing procedure, together with the rights and obligations associated with the goods, can be fully or partially transferred to another operator (TORO, transfer of rights and obligations).

Transferees do not need to have their own authorisation for inward processing, but they have to meet all the prescribed requirements for the procedure.

The transfer of rights and obligations must be applied for in advance in the Authorisations and Decisions Service, and there must be a record of it in the authorisation of the authorisation holder.

Read more about the transfer of rights and obligations in the detailed guidance on inward processing (in Finnish).

If you are bringing back a product to the customs territory of the EU, and that product was re-exported after being manufactured under inward processing, you can in certain situations declare it as returned goods.

For the goods to be regarded as returned goods, all the requirements under Article 203 of the UCC must be met:

• The goods are returned within the specified time limit. For must goods, the time limit is 3 years.
• The export of the goods can be verified from the documents presented.
• The goods are returned in the same state as when they were exported.

Read more detailed guidance on the requirements for returned goods on the page “Return of permanently exported goods”.

If a finished product that is imported as returned goods contains, as raw materials, goods placed under inward processing, a customs debt is levied for these raw materials in accordance with Article 86(3) of the UCC when the customs declaration is submitted.

Use of equivalent goods in the case of returned goods

If equivalent goods have been used in the inward processing, the processed products can be treated as returned goods only if it is ensured that the right of import that has arisen regarding the equivalent goods has not been and will not be used (Article 205 UCC).

Keep in mind that using equivalent goods always requires an authorisation granted by the Customs Authorisation Centre, and that the use of equivalent goods must be indicated in the authorisation.

Declaring processed re-exported products as returned goods in the import declaration

If the returning product has been produced under the inward processing procedure before being re-exported, you can apply for a relief from import duties granted to returned goods for the re-exported product. The condition is that the product must return to the customs territory of the EU within three years of the re-export, and that the other requirements for returned goods are met.

Provide the following additional information in the import declaration and select the correct additional procedure code:

• Requested procedure: “40 – Release for free circulation”
• One of the following as the previous procedure:
  • “51 – Inward processing”, when using additional procedure code F07
  • “10 – Permanent export”, when using additional procedure code F01
• One of the following must be selected as the additional procedure code:
  • “F07 – Processed products which return to the European Union after having been previously re-exported from the customs territory of the Union subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the UCC (Article 205(2) UCC)”
    • Provide the additional procedure code F07 when you are applying for returned goods treatment and the requirements for the import of returned goods are met. You are importing a product produced under inward processing.
  • “F01 – Returned goods, Customs duty exemption. Article 203 UCC, VAT section 1(1)(2) VAT Act, sold exempt from tax”
    • Provide the additional procedure code F01 when you are applying for returned goods treatment and the requirements for the import of returned goods are met. The returning product is, for example, only a part of the product produced under inward processing, and the returning part has had the status of Union goods before being exported. The part was attached to the re-exported product under the inward processing procedure before the re-export of the product. Read more on the page Return of permanently exported goods (4010).
  • If, at the same time, you are applying for VAT exemption for the returned goods, you should also provide the 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)”.
• The commodity code is the commodity code of the goods or component to be imported (e.g. of the finished product).
• The goods description is that of the goods or component to be imported.
• As the goods value, provide the value of the goods or component to be imported.
  • If the goods return free of charge, provide the actual value of the goods or component. Read more about providing the value of goods.
• As the nature of transaction, provide one of the following:
  • “11 – Outright purchase/sale”
  • “21 – Return of goods”
  • “60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months”
  • “91 – Hire, loan, and operational leasing longer than 24 months”
• The following details using additional information codes:
  • Using additional information code “FIXXX – Other additional information”, provide the MRN with which the goods to be imported were placed under the inward processing before the re-export.
  • Using additional information code “FIXXX – Other additional information”, provide the commodity code, quantity, value and origin of the goods when they were placed under the inward processing procedure.

Importing processed re-exported products as other than returned goods

You can also declare a finished, processed and re-exported product as other than returned goods. In that case, you pay customs duty for the imported goods in accordance with the general customs duty rate.

You’re not declaring the re-exported products as returned goods in the customs declaration

If a finished product is re-exported after the inward processing procedure and the finished, processed product is returning to the customs territory of the EU, but you’re not applying for exemption from import duty for the returning product, see the guidance below on how to declare the goods in the import declaration.

Note that the choice of additional procedure code in the customs declaration depends on whether the finished product is returning to the customs territory of the EU within one year of the re-export, or later.

Provide the following information in the customs declaration and select the correct additional procedure code:

• Requested procedure: “40 – Release for free circulation”
• One of the following as the previous procedure:
  • “51 – Inward processing”, if no more than one year has passed since the re-export
  • “10 – Permanent export”, if more than one year has passed since the re-export
• One of the following as the additional procedure code:
  • “617 – Processed products imported to the European Union after having been previously re-exported from the customs territory of the Union subsequent to an inward processing procedure. The products must be imported within one year after their re-export (Article 76(1) DA).”
    • Provide the additional information code 617 when you’re not applying for the relief from import duties granted to returned goods, but you’re importing a processed product resulting from the inward processing procedure and it is returning to the customs territory of the EU within one year of its re-export.
  • “999 – No additional procedure”.
    • Provide 999 as the additional procedure code in cases where you’re not applying for relief from the import duties granted to returned goods and more than one year has passed from the re-export.
• The commodity code is the commodity code of goods to be imported (e.g. of the finished product).
• The goods description is the goods description of the goods to be imported (e.g. of the finished product).
• As the goods value, provide the value of the goods to be imported (e.g. of the finished product).
  • If the goods are free of charge, provide the actual value of the goods. Read more about providing the value of goods.
• The nature of transaction should be one of the following:
  • “11 – Outright purchase/sale”
  • “60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months”
  • “91 – Hire, loan, and operational leasing longer than 24 months”.

If no more than a year has passed since the re-export, you should provide the following additional information:

• Using additional information code “FIXXX – Other additional information”, provide the MRN with which the goods to be imported were placed under the inward processing before the re-export.
• Using additional information code “FIXXX – Other additional information”, provide the commodity code, quantity, value and origin of the goods when they were placed under the inward processing procedure.

When no more than a year has passed since the re-export

If no more than one year has passed since the re-export of the product (that is, you have provided additional information code 617 in the customs declaration), it is possible that the raw materials placed under the inward processing procedure will also be considered when determining the customs debt for the finished product (Article 76(1) DA). In that case, import duty may also be levied for the raw materials used in the production of the product, in addition to the general customs duty. The customs duty for the raw materials is only imposed on the quantity of raw materials used in the manufacture of the product.

If the raw materials are taken into account in the custom debt, the customs debt is determined as follows:

• The customs debt incurred for raw materials placed under the inward processing procedure is determined in accordance with Article 86(3) of the UCC.
• In addition, a general customs duty is imposed on the finished product. When calculating the amount of general customs duty, the value of the raw materials placed under inward processing is deducted from the value of the finished product to be imported.

When more than a year has passed since the re-export

If more than a year has passed since the product was re-exported, that is, you have provided additional information code 999 in the customs declaration, only a general third-country customs duty rate is levied on the finished product.   

VAT imposed on returned goods

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 adjustments to the transaction price for the calculation of the taxable amount for VAT in the customs declaration.

Import VAT is imposed if

• the goods have been sold free of tax to a country outside the EU and they are re-imported as returned goods
• the exporter taking the goods out of the EU is different from the importer bringing the goods into the EU.

Import VAT is also collected in situations where goods used in Finland in a way that entitles to reduction have been exported to a country outside the EU, sold there and are then re-imported back to Finland as returned goods. 

When submitting an inward processing declaration, provide the following codes: 

• Requested procedure: “51 – Placing goods under the inward processing procedure”
• Previous procedure code
  • If the goods do not have a previous procedure, provide “00 – No previous procedure”.
• Additional procedure code, for example 
  • “999 – No additional procedure”
  • “A04 – Goods which are placed under an inward processing procedure (VAT only)”, when the duty on import is 0%
  • “A10 – Destruction of goods under inward processing”, when using the economic condition code “19 – the reduction to waste and scrap, destruction, recovery of parts or components.”
• Preference “100 – Erga Omnes third country duty rates”
• Nature of transaction 
  • “11 – Outright purchase/sale”
  • “41 – Goods for processing under contract expected to return to the initial Member State/country of export”
  • “42 – Goods for processing under contract not expected to return to the initial Member State/country of export”
  • “60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months”
• Value of the goods
  • Provide the information you have on the value of the goods as the value. In inward processing, the freight and insurance costs are included in the value. Please note that 0 euros cannot be provided as the value.
    • In the Customs Clearance Service, enter the value of the goods under “Transaction price”.
    • In a message declaration, provide the value under “Item amount invoiced”.
  • Invoice or some other document indicating the value of the goods
    • Provide the document details.
    • To speed up the processing of the declaration, you should also attach the document itself. Customs will usually ask for the document to be attached, so adding it already at this point will save you time. 

When you have a written authorisation

When you have a written authorisation for inward processing granted by the Customs Authorisation Centre, you can submit the customs declaration either as a standard or a simplified declaration.

Provide the authorisation number under “Authorisations” in the customs declaration. Additional information related to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation.

When you apply for an authorisation with a customs declaration

When you apply for the authorisation with a customs declaration, you must provide the additional information for special procedures required for the authorisation.

How to provide the information

• If you’re submitting the customs declaration in the Customs Clearance Service, you should provide the information on the page “Authorisation request”.
• If you’re submitting the customs declaration via message exchange, provide the required details using relevant additional information codes and the information about applying for an authorisation using the additional information code “00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration”. 

Provide the required application details as follows:

• The article according to which any customs debt incurred for the goods will be calculated. If you are a message declarant, enter the customs debt article with either code:
  • “FID85” (Article 85 UCC)
  • “FID86” (Article 86(3) UCC)
• Time limit required for the procedure in full months. If you are a message declarant, use the code “FIXBH – Period for discharge”. 
• The identifiers of the customs offices of discharge. If you are a message declarant, use the code “FIXBJ – Customs office(s) of discharge”.
• The customs office supervising the procedure – only in message declarations – with the code “FIXAA – Supervising customs office”. In Finland, always provide “FI002000 – Electronic Service Centre” as the supervising customs office.
• The processed product obtained from the goods with a 10-digit commodity code. Also provide the goods description of the product obtained through the processing. If you are a message declarant, use the code “FIXBP – Processed products (CN code; description)”. 
• Rate of yield of the goods as a measurement unit or a percentage (e.g. 100% when all products are used). If you are a message declarant, use the code “FIXBO – Rate of yield”.
• Details of the planned activities or nature of the use, e.g. repair, cutting, sewing, machining or assembly. If you are a message declarant, use the code “FIXBN – Details of planned activities”. 
• Always provide the procedure record code “7” as identification of goods, as well as the address where the procedure records are stored. If you are a message declarant, use the code “FIXBQ – Identification of goods”. You can also enter other identification details by which the goods can be identified even after processing:
  • “1 – Serial number or manufacturer number”
  • “2 – Affixing lead seals, seals, stamps or other similar distinguishing signs”
  • “4 – Taking samples and using illustrations or technical descriptions”
  • “5 – Carrying out analyses”
  • “7 – Other means of identification” (an explanation is to be provided on the means of identification used)
• All places of processing and use as well as their address details. If you are a message declarant, use the code “FIXAC – Place(s) of processing or use”.
• The economic condition code that describes the planned processing operations. If you are a message declarant, use the code FIXBG.

Note that if, in occasional cases where it is considered justified, an authorisation for inward processing has been granted to an applicant established outside the EU, you should also provide the first place of processing or use of the goods. If you are a message declarant, use the code “FIFPU – First place of use or processing.”

Message declarants should provide the economic condition code with the additional information code FIXBG.

When applying for an authorisation with a customs declaration, use the following economic condition codes:

• “1 – The processing of goods not listed in Annex 71-02”
• “2 – Repair”
• “3 – The processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally in return for payment of processing costs alone (=processing under contract)”
• “10 – The processing of goods to ensure their compliance with technical requirements for their release for free circulation”
• “11 – The processing of goods of a non-commercial nature” (e.g. the goods are placed under the procedure by a private individual)
• “12 – The processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions”
• “13 – The processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector”
• “14 – The processing into products to be incorporated in or used for civil aircraft for which an authorised release certificate has been issued (i.e. an EASA Form 1 or an equivalent certificate referred to in Article 2 of Council Regulation (EU) 2018/581)”
• “15 – The processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 (1)”
• “16 – The processing of goods into samples”
• “17 – The processing of any electronic type of components, parts, assemblies or any other materials into information technology products”
• “18 – The processing of goods falling within CN codes 2707 or 2710 into products falling within CN codes 2707, 2710 or 2902”
• “19 – The reduction to waste and scrap, destruction, recovery of parts or components”
• “21 – Usual forms of handling referred to in Article 220 of the Code”
• “22 – The aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 to Delegated Regulation (EU) 2015/2446 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation”

Note that, as a rule, these codes cannot be used in an authorisation to be applied for with a customs declaration in cases where the goods to be placed under the procedure are agricultural products referred to in Annex 71-02, even if they were to undergo such processing operations as detailed above.

• For example, it is not possible to use code 16 in the case of agricultural products referred to in Annex 71-02.
• Code 22 can only be used in the case of goods not covered by Annex 71-02. 
• An exception to this is code 19 (destruction), which can also be used for agricultural products referred to in Annex 71-02 if the conditions are exceptional and appropriately justified and the customs value of the goods does not exceed 150 000 euros. 

If the intended processing operation is not included on the above list, you should check if you need to obtain a written authorisation. Read more about applying for authorisation

 

Goods can be placed under the inward processing procedure when the aim is to destroy them without leaving any waste. If the goods to be destroyed have been released for free circulation, it is no longer possible to use the inward processing procedure. 

Goods that are subject to trade policy measures prohibiting the entry of goods into the customs territory of the EU or their exit from the customs territory of the EU cannot be placed under inward processing. 

You can read the general instructions on the destruction of goods and the destruction of goods in other circumstances on the page Destruction of goods.

When the goods to be destroyed have been placed under a special procedure

Goods to be destroyed need to be placed under the inward processing procedure, when the goods have been place under the following special procedures: inward processing (53xx), temporary admission (53xx) or Customs warehousing (53xx). Temporarily stored goods that the customer does not wish to release for free circulation, can also be destroyed under the inward processing procedure.

If the goods to be destroyed have been placed under some other special procedure, such as outward processing or end-use, please contact Customs before destroying the goods. When you contact Customs, please provide the MRN of the customs declaration for the goods and explain your situation, before you destroy the goods. Send the details to Customs by e-mail to yritysneuvonta.tuonti(at)tulli.fi. 

If the goods to be destroyed are already under the inward processing procedure, and you have a written authorisation for inward processing with the economic condition code “19 – the reduction to waste and scrap, destruction, recovery of parts or components”, you don’t need to make a new customs declaration. You can act according to the conditions of the authorisation and destroy the goods.

If the goods to be destroyed are already under the inward processing procedure, but the authorisation for inward processing does not have economic condition code 19, you will need to make a new customs declaration for inward processing.

How to submit a customs declaration for inward processing when you wish to destroy goods

When you submit a customs declaration for inward processing for the goods, you need an authorisation for inward processing with the mention of economic condition code 19. You can apply for an authorisation for inward processing with a standard customs declaration. 

The person placing the goods under the procedure (declarant of the customs declaration for inward processing) can be someone other than the operator who originally placed the goods under the inward processing procedure.

Submit a customs declaration for the goods to be destroyed before they are destroyed, just as you do with other goods to be processed under the inward processing procedure. The authorisation holder is obliged to end the procedure within the given time limit as well as to submit to the supervising customs office the bill of discharge for the goods placed under the procedure. 

Enter in the customs declaration economic condition code “19 – the reduction to waste and scrap, destruction, recovery of parts or components,” if you are applying for an authorisation with a customs declaration. Please note also that if the aim of the processing of the goods is destruction, enter additional procedure code “A10 – Destruction of goods under inward processing”. 

For entering other details required in the customs declaration, you can use the instructions on this page in section “Details to be entered in the customs declaration, when the goods are placed under the inward processing procedure (5100).”

If the goods to be destroyed are not destroyed without leaving waste

In inward processing, the goods need to be destroyed without leaving any waste. However, after destruction there may be some waste or scrap left, which must be cleared through Customs. As customs procedure, you can select e.g. release for free circulation.

If you select the customs procedure release for free circulation for the waste or scrap that emerged, provide, among others, the following details in the customs declaration:

• Enter 4051 as customs procedure.
• Enter 644 as additional procedure.
  • Please note that if the goods placed under the procedure are subject to e.g. antidumping duty, the customs debt incurred is levied in accordance with Article 86(3) of the UCC. Choose F44 as additional procedure code. 
• Use the commodity code and value of the waste or scrap that emerged during the inward processing. 

In the different section on this page, read more customs declaration instructions on how to discharge a procedure by releasing the goods for free circulation.

It is also possible to start the procedure with prior export (EX/IM). To use prior export, you must always obtain a written authorisation in advance from the Customs Authorisation Centre. One customs declaration can only include products indicated in one authorisation.

When the inward processing starts with prior export, you should use procedure codes 1100 and 1140. 

The following details must also be provided in the declaration for prior export: 

• Provide the number of the authorisation under “Authorisations”.
• Additional procedure code 999
• Nature of transaction 
  • “11 – Outright purchase/sale”
  • “51 – Returning goods after processing under contract to the initial Member State/country of export”
  • “52 – Returning goods after processing under contract, not to the initial Member State/country of export”
  • “60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months”
• The INF number with the additional document code C710
• Quantity details of the INF number (quantity and measurement units), as well as the value of the processed item in the additional information of the goods item, with the additional information code FI710
  •  For example: “FI710 / IP EX/IM001…., 1 piece, 500 euros”
• Value information of the goods:
  • Statistical value
  • Provide the invoiced price as the total amount invoiced and the invoice currency. The price is the amount actually paid or to be paid for the goods, taking into account the cash, quantity and other discounts. Unlike regarding the statistical value, no additions or deductions are made regarding the total amount invoiced, and it is not converted into euros if the invoice currency is not euro.

In some cases, the declaration may also be submitted retrospectively. In these cases, Customs checks whether there are prerequisites for submitting the declaration retrospectively and either accepts or rejects the declaration.

If you have an authorisation applied for with a customs declaration

If you have applied for the authorisation for inward processing using the customs declaration, you can request an extension to the time-limit for discharging the procedure from the supervising customs office (FI002000). The request must state the reasons for why the processing operations cannot be carried out within the time-limit.

Request the extension as follows:

• In the Customs Clearance Service, the extension is requested in the “Summary and submission” section of the customs declaration. Click on the button “Request an extension”, then enter the new time limit and send the request to Customs.
• If you are a message declarant, request an extension of the time limit of the procedure with the message “Free-form contact” and choose the reason code “003 – Request for time limit extension”.
• If you cannot request an extension electronically, you can request it with customs form 975e “Extension of procedure time limits”. Send the application to valvovatulli@tulli.fi.

Customs will ask for the representative’s consent if the holder of the authorisation personally requests an extension in the Customs Clearance Service, but the customs declaration was submitted via message exchange using a direct representative on guarantor’s responsibility.

If you have a written authorisation granted by the Customs Authorisation Centre

If you want to extend a time-limit for discharging the procedure that is set out in a written authorisation, you should apply for amendment of the authorisation in the Authorisations and Decisions Service (available in Finnish and Swedish). Read more about amendment of authorisations.

Provide the following information in the customs declaration:

• procedure code 3151 (re-export)
• additional procedure code 999
• nature of transaction
  • “11 – Outright purchase/sale”
  • “51 – Returning goods after processing under contract to the initial Member State/country of export”
  • “52 – Returning goods after processing under contract, not to the initial Member State/country of export”
  • “60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months”
• If you have a written authorisation from the Customs Authorisation Centre, provide the authorisation using the additional document code “C601 – IPO – Authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
• If the authorisation was applied for with the customs declaration for import, provide the additional information code FISAP in the declaration header details.
• Previous document
  • One re-export declaration can have several previous documents. You can provide several MRNs in the declaration using the code “NMRN – Declaration/notification MRN”. They can all be saved in the details of the first goods item, because it may be impossible to assign them according to their respective goods items. The type and quantity of imported and exported goods are detailed in the bill of discharge required for the procedure.
    • If you provide “NMRN – Declaration/notification MRN” as the previous document, you should provide the MRN and goods item number as the reference.
  • Additional information code “00700 – IP / Discharging inward processing / Article 241(1) sub-paragraph 1 of Delegated Act (EU) 2015/2446”
    • In addition to the code 00700, you should also provide the additional information code “00800 – IP CPM / Discharging inward processing (special trade policy measures) / Article 241(1) sub-paragraph 2 of Delegated Act (EU) 2015/2446”, if the goods placed under inward processing are subject to trade policy measures.
  • Value details
    • Statistical value
    • Provide the invoiced price as the total amount invoiced and the invoice currency. The price is the amount actually paid or to be paid for the goods, taking into account any cash, quantity or other discounts. Unlike regarding the statistical value, no additions or deductions are made regarding the total amount invoiced, and it is not converted into euros if the invoice currency is not euro.
• If export restrictions apply, the related condition codes must be used in the usual manner for exports.

Submitting the customs declaration retrospectively

In some cases, the declaration may also be submitted retrospectively. In these cases, Customs checks whether there are prerequisites for submitting the declaration retrospectively and either accepts or rejects the declaration.

Provide the following details in the customs declaration when the goods are being released for free circulation from the customs procedure for inward processing (4051) and the customs debt is incurred based on Article 86(3) of the UCC. Note that the customs debt is incurred based on this article only if the goods you’re releasing for free circulation are a main or secondary processed product mentioned in the authorisation.

Provide the following details in the customs declaration:

• procedure 4051
• the commodity code of the finished processed product in accordance with the authorisation
• the value and quantity of the finished processed product in accordance with the authorisation
• details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
  • Provide the authorisation using the additional document code “C601 – IPO – Authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
• previous document
  • If there are several previous documents relating to the goods you are declaring, you should provide them all. However, the declaration can only contain goods covered by the same written authorisation.
  • If, for example, there are several exporters or countries of dispatch in the previous documents, you should provide, in the declaration header details, the clearance details of the oldest inward processing declaration placed under the procedure.
    • When there are several previous documents, you should also provide, using the additional information code FIXXX, the customs clearance number or MRN of the of the oldest customs clearance transaction placed under the procedure. 
  • Provide all the previous documents relating to the clearance transaction with either one of two document codes, depending on whether the previous documents were submitted via the Customs Clearance Service (UTU) or via the old Import Declaration Service (ITU). Please observe that you cannot use both document codes in the details of the same goods item.
    • If all previous documents were submitted via the Customs Clearance Service or in message format (UTU), provide the previous document with the code NMRN and the MRN as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
    • If all previous documents were submitted via the Import Declaration Service or in message format (ITU), provide the previous document with the code 1ZZZ and the customs clearance number as its identifier. Repeat this until you have provided as many previous documents as there are previous customs clearance transactions.
    • If the goods item has both NMRN and 1ZZZ as codes for its previous documents, they cannot be provided in the details of the same goods item. In such a case, you should provide the MRNs for the declarations submitted in the Customs Clearance Service or in message format (UTU) with the previous document code NMRN. Provide the customs clearance numbers received from the Import Declaration Service or in message format (ITU) using additional information code “FIXXX – Other additional information”.
  • additional procedure code F44, when the inward processing procedure ends with release for free circulation of the processed products mentioned in the authorisation and the customs debt article is Article 86(3) UCC
  • for the levy of customs duty, the following details with the additional information code FIXXX for each goods item:
    • the commodity code and goods description of the goods placed under the inward processing procedure
    • information on how much of the goods placed under the inward processing procedure has been used for the manufacture of the product being released for free circulation
    • the value and origin of the goods placed under the inward processing procedure.
  • additional information code “00700 – IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
    • Provide one of the following as the description for the code 00700:
      • inward processing authorisation number, if you have a written authorisation
      • customs clearance number, if the authorisation has been applied for with a customs declaration
    • In addition to the code 00700, provide the additional information code “00800 – IP CPM – Discharge of inward processing (specific commercial policy measures) (Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446)”, if specific commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
      • Please note: Commercial policy measures are non-tariff measures (Article 5(36) UCC). Commercial policy measures include requirements to provide documents such as surveillance documents, health certificates and import licences as well as import prohibitions and restrictions. By contrast, measures such as anti-dumping duties and safeguard measures are tariff measures, which are not regarded as commercial policy measures.

You’re releasing CBAM goods placed under the inward processing procedure for free circulation

When you want to release CBAM goods placed under the inward processing procedure for free circulation, you should provide details on the CBAM goods in the customs declaration using a separate additional information code. Note that you do not have to provide additional information on the CBAM goods in the customs declaration if the actual value of all the CBAM goods in the consignment to be declared is no more than 150 euros. Consignment refers to all the goods declared in the customs declaration; that is, you should note the total value of all the CBAM goods to be declared using the additional information code. Likewise, no CBAM report needs to be submitted for equivalent goods required under the inward processing authorisation issued by the Customs Authorisation Centre, if these equivalent goods are CBAM goods that have been used under the inward processing procedure.

You must submit a CBAM report for goods placed under the inward processing procedure also when you wish to release the CBAM goods for free circulation as unprocessed goods or as other products than the main processed product. If CBAM goods are released for free circulation as unprocessed goods, there is no need to provide the additional information code.

Provide the additional information in the customs declaration

Provide the additional information code “FICBM – Commodity code, quantity and value of goods placed under the inward processing procedure (10-digit commodity code; quantity; value)”. Provide the description of the code as follows:

• Provide the 10-digit commodity code of the CBAM goods placed under the inward processing procedure. In addition, provide additional details for the commodity code:
  • quantity of the CBAM goods placed under the inward processing procedure and used for the manufacture of the product being released for free circulation
  • value of the CBAM goods placed under the inward processing procedure and used for the manufacture of the product being released for free circulation.
• When several CBAM goods with several different commodity codes have been placed under the inward processing procedure, you should provide the details of each commodity code using a separate additional information code for each goods item.
  • If you’re submitting the customs declaration for a single goods item, for example an excavator that was produced using two different CBAM goods placed under inward processing, you should provide the details on both CBAM goods placed under the procedure in the goods item details of the excavator, for example, as follows:
    • CBAM goods no. 1: additional information code FICBM, with ”7318121090; 200 kg; 500,35 eur” as the description
    • CBAM goods no. 2: additional information code FICBM, with ”7306408000; 500 kg; 1500,45 eur” as the description
• When CBAM goods are released for free circulation after being placed under the inward processing procedure, and different products have been produced from these goods, you can submit the customs declaration for both the main processed product and the secondary processed product at the same time. In this case, provide the information on the CBAM goods in the details of both goods items using the additional information code FICBM.
  • If, for instance, you’re declaring metal blanks and the perforated sheet left over when producing the metal blanks, you should provide the steel sheet (CN code 7208 10 00 00) placed under inward processing in the details of both goods items in the customs declaration as follows:
    • goods item 1, metal blank: additional information code FICBM, with “7208100000; 500 kg; 1000,25 eur” as the description
    • goods item 2, perforated sheet: additional information code FICBM, with “7208100000; 50 kg; 90,00 eur” as the description.   

You may have to provide additional fiscal details in the customs declaration with the additional information code FIXXX as well as additional information on the CBAM goods placed under the procedure with the additional information code FICBM. Note that even if the details you provide with these additional information codes has an identical content, you still have to provide both codes in the customs declaration.

Provide the following details in the customs declaration when the goods are being released for free circulation from the customs procedure for inward processing (4051) and the customs debt is being incurred based on Article 85 of the UCC:

• procedure 4051
• commodity code of the goods being declared
• value and quantity of goods at the time of declaration
• details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
  • Provide the authorisation using the additional document code “C601 – IPO – Authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
• previous document
  • If there are several previous documents relating to the goods you are declaring, you should provide them all. However, the declaration can only contain goods covered by the same written authorisation.
  • If, for example, there are several exporters or countries of dispatch in the previous documents, you should provide, in the declaration header details, the clearance details of the oldest inward processing declaration placed under the procedure.
    • When there are several previous documents, you should also provide, using the additional information code FIXXX, the customs clearance number or MRN of the of the oldest customs clearance transaction placed under the procedure. 
  • Provide all the previous documents relating to the clearance transaction with either one of two document codes, depending on whether the previous documents were submitted via the Customs Clearance Service (UTU) or via the old Import Declaration Service (ITU). Please observe that you cannot use both document codes in the details of the same goods item.
    • If all previous documents were submitted via the Customs Clearance Service or in message format (UTU), provide the previous document with the code NMRN and the MRN as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
    • If all previous documents were submitted via the Import Declaration Service or in message format (ITU), provide the previous document with the code 1ZZZ and the customs clearance number as its identifier. Repeat this until you have provided as many previous documents as there are previous customs clearance transactions.
    • If the goods item has both NMRN and 1ZZZ as codes for its previous documents, they cannot be provided in the details of the same goods item. In such a case, you should provide the MRNs for the declarations submitted in the Customs Clearance Service or in message format (UTU) with the previous document code NMRN. Provide the customs clearance numbers received from the Import Declaration Service or in message format (ITU) using additional information code “FIXXX – Other additional information”.
  • additional procedure code 644, when the inward processing procedure ends with release for free circulation and you wish to apply Article 85 UCC as the customs debt article
  • additional information code “00700 – IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
    • Provide one of the following as the description for the code 00700:
      • inward processing authorisation number, if you have a written authorisation
      • customs clearance number, if the authorisation has been applied for with a customs declaration
    • In addition to the code 00700, provide the additional information code “00800 – IP CPM – Discharge of inward processing (specific commercial policy measures) (Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446)”, if specific commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
      • Please note: Commercial policy measures are non-tariff measures (Article 5(36) UCC). Commercial policy measures include requirements to provide documents such as surveillance documents, health certificates and import licences as well as import prohibitions and restrictions. By contrast, measures such as anti-dumping duties and safeguard measures are regarded as tariff measures, which are not regarded as commercial policy measures.

You’re releasing CBAM goods placed under the inward processing procedure for free circulation 

When you want to release CBAM goods placed under the inward processing procedure for free circulation, you should provide details on the CBAM goods in the customs declaration using a separate additional information code. Note that you do not have to provide additional information on the CBAM goods in the customs declaration if the actual value of all the CBAM goods in the consignment to be declared is no more than 150 euros. Consignment refers to all the goods declared in the customs declaration; that is, you should note the total value of all the CBAM goods to be declared using the additional information code. Likewise, no CBAM report needs to be submitted for equivalent goods required under the inward processing authorisation issued by the Customs Authorisation Centre, if these equivalent goods are CBAM goods that have been used under the inward processing procedure.     

You must submit a CBAM report for goods placed under the inward processing procedure also when you wish to release the CBAM goods for free circulation as unprocessed goods or as other products than the main processed product. If CBAM goods are released for free circulation as unprocessed goods, there is no need to provide the additional information code.

Provide the additional information in the customs declaration

Provide the additional information code “FICBM – Commodity code, quantity and value of goods placed under the inward processing procedure (10-digit commodity code; quantity; value)”. Provide the description of the code as follows:

• Provide the 10-digit commodity code of the CBAM goods placed under the inward processing procedure. In addition, provide additional details for the commodity code: 
  • quantity of the CBAM goods placed under the inward processing procedure and used for the manufacture of the product being released for free circulation
  • value of the CBAM goods placed under the inward processing procedure and used for the manufacture of the product being released for free circulation.
• When several CBAM goods with several different commodity codes have been placed under the inward processing procedure, you should provide the details of each commodity code using a separate additional information code for each goods item. 
  • If you’re submitting the customs declaration for a single goods item, for example an excavator that was produced using two different CBAM goods placed under inward processing, you should provide the details on both CBAM goods placed under the procedure in the goods item details of the excavator, for example, as follows:
    • CBAM goods no. 1: additional information code FICBM, with ”7318121090; 200 kg; 500,35 eur” as the description
    • CBAM goods no. 2: additional information code FICBM, with ”7306408000; 500 kg; 1500,45 eur” as the description
• When CBAM goods are released for free circulation after being placed under the inward processing procedure, and different products have been produced from these goods, you can submit the customs declaration for both the main processed product and the secondary processed product at the same time. In this case, provide the information on the CBAM goods in the details of both goods items using the additional information code FICBM.
  • If, for instance, you’re declaring metal blanks and the perforated sheet left over when producing the metal blanks, you should provide the steel sheet (CN code 7208 10 00 00) placed under inward processing in the details of both goods items in the customs declaration as follows:
    • goods item 1, metal blank: additional information code FICBM, with “7208100000; 500 kg; 1000,25 eur” as the description
    • goods item 2, perforated sheet: additional information code FICBM, with “7208100000; 50 kg; 90,00 eur” as the description.   

If you want to transfer the goods to another operator in the EU, you can discharge the inward processing procedure by a transit procedure (T1) alone. The other operator can transfer the goods placed under the transit procedure to subsequent customs procedures, namely release for free circulation, customs warehousing, temporary admission or inward processing.

If the goods are going to be re-exported from Finland to a country outside the EU, it is not possible to place them under the transit procedure without first submitting a re-export declaration. 

Read more on the page Declaring the previous document.

The inward processing procedure can be discharged by the customs warehousing procedure. If the goods placed under the customs warehousing procedure, having previously been placed under inward processing, are released for free circulation, you should provide the declaration details in accordance with the inward processing procedure.

Provide the following details in the customs declaration:

• customs procedure code 4051 (customs procedure code 4071 is not used)
• customs debt article according to the inward processing authorisation using additional procedure code 644 or F44, as well as the details required by the customs procedure and the additional procedure
• the customs warehousing MRN as the previous document
• the code “FICWD – Release from customs warehouse” in the additional information for the goods item
• as an additional document for the goods item, the transaction identifier of the inward processing using the code 1ZZZ.

See the other additional information to be provided in the declaration depending on the customs debt article indicated in the authorisation:

• If the customs debt article is Article 85 UCC, read the guidance under “Discharge of inward processing by release for free circulation when the customs debt article is Article 85 UCC (additional procedure code 644)”.
• If the customs debt article is Article 86(3) UCC, read the guidance under “Discharge of inward processing by release for free circulation when the customs debt article is Article 86(3) UCC (additional procedure code F44)”.

Don’t forget to provide the additional information codes:

• Always provide the additional information code “00700 – IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
  • Provide one of the following as the description for the code 00700:
    • inward processing authorisation number, if you have a written authorisation
    • customs clearance number, if the authorisation has been applied for with a customs declaration
  • Also provide the additional information code “00800 – IP CPM – Discharge of inward processing (specific commercial policy measures) (Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446)”, if specific commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
    • Please note: Commercial policy measures are non-tariff measures (Article 5(36) UCC). Commercial policy measures include requirements to provide documents such as surveillance documents, health certificates and import licences as well as import prohibitions and restrictions. By contrast, measures such as anti-dumping duties and safeguard measures are tariff measures, which are not regarded as commercial policy measures.

Provide the following details in the customs declaration in cases where the goods were imported for repair and placed under the inward processing procedure (4051) but could not be repaired and the defective product is released for free circulation. In such a case, the customs value is determined based on Article 85 UCC.

Follow the guidance according to whether you have paid the owner for the defective goods or not.

If you have paid for the defective goods

Provide the following details when you are declaring defective goods which have not been repaired and for which you have paid a compensation to the owner or you have bought the goods:

• procedure 4051
• additional procedure code 644
• commodity code of the goods, which must be the same as when placing them under the inward processing procedure
• nature of transaction
  • If the transaction is based on a purchase or sale, enter “11 – Outright purchase/sale”
• value of the goods
• as transaction price (invoice price), the value of the goods including the repair costs, if the costs are not already included in the transaction price.
• items to be added to the transaction value
  • When the value does not exceed 20 000 euros, provide e.g. freight and insurance using the code “1A – Total to be added”.
  • When the value exceeds 20 000 euros, provide e.g. freight and insurance using the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”.    
• valuation method
  • If the nature of transaction is “11 – Outright purchase/sale”, provide the code “1 – Transaction value of the imported goods”.
• details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
  • Provide the authorisation using the additional document code “C601 – IPO – Authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
• previous document
  • If there are several previous documents relating to the goods you are declaring, you should provide them all. However, the declaration can only contain goods covered by one authorisation issued by the Authorisation Centre.
  • If, for example, there are several exporters or countries of dispatch in the previous documents, you should provide, in the declaration header details, the clearance details of the oldest inward processing declaration placed under the procedure.
    • When there are several previous documents, you should also provide, using the additional information code FIXXX, the customs clearance number or MRN of the of the oldest customs clearance transaction placed under the procedure. 
  • Provide all the previous documents relating to the clearance transaction with either one of two document codes, depending on whether the previous documents were submitted via the Customs Clearance Service (UTU) or via the old Import Declaration Service (ITU). Please observe that you cannot use both document codes in the details of the same goods item.
    • If all previous documents were submitted via the Customs Clearance Service or in message format (UTU), provide the previous document with the code NMRN and the MRN as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
    • If all previous documents were submitted via the Import Declaration Service or in message format (ITU), provide the previous document with the code 1ZZZ and the customs clearance number as its identifier. Repeat this until you have provided as many previous documents as there are previous customs clearance transactions.
    • If the goods item has both NMRN and 1ZZZ as codes for its previous documents, they cannot be provided in the details of the same goods item. In such a case, you should provide the MRNs for the declarations submitted in the Customs Clearance Service or in message format (UTU) with the previous document code NMRN. Provide the customs clearance numbers received from the Import Declaration Service or in message format (ITU) using additional information code “FIXXX – Other additional information”.
  • additional procedure code 644, when the inward processing ends with release for free circulation and you wish to apply Article 85(1) of the UCC for determining the customs debt.
  • additional information code “00700 – IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
    • Provide one of the following as the description for the code 00700:
      • inward processing authorisation number, if you have a written authorisation
      • customs clearance number, if the authorisation has been applied for with a customs declaration
    • In addition to the code 00700, provide the additional information code “00800 – IP CPM – Discharge of inward processing (specific commercial policy measures) (Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446)”, if specific commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
      • Please note: Commercial policy measures are non-tariff measures (Article 5(36) UCC). Commercial policy measures include requirements to provide documents such as surveillance documents, health certificates and import licences as well as import prohibitions and restrictions. By contrast, measures such as anti-dumping duties and safeguard measures are tariff measures, which are not regarded as commercial policy measures.

If you have not paid for the defective goods

Provide the following details when you are declaring defective goods which have not been repaired and for which you have not paid any compensation to the owner of the goods:

• procedure 4051
• additional procedure code 644
• commodity code of the goods, which must be the same as when placing them under the inward processing procedure
• nature of transaction
  • If the ownership of the goods has been transferred without financial compensation, provide as nature of transaction “34 – Transactions involving transfer of ownership without financial compensation”.
• value of the goods
  • Provide the value of the goods in the Customs Clearance Service under “Transaction price” or, in a declaration message, in the element for goods item amount invoiced.
    • The value of the goods cannot be 0 euro, even though you have not paid the owner of the goods. The value of the goods must always be the actual value of the goods.
    • There must be written proof of the value of the goods that is verifiable afterwards.
    • the value of the goods must always also include the repair costs.
  • Provide items to be added to the value of the goods using value type codes, if the items are not already included in the provided value of the goods.
    • 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”.
  • at goods item level, with the additional information code “FIXXX – Other additional information” the reason why the goods are free of charge.
  • as attachment a document containing a calculation or basis for the value of the goods
    • The document must clearly show what the value declared to Customs is based on.
  • valuation method
    • When 34 has been provided as the nature of transaction, provide one of the following codes as the valuation method:
      • ”2 – Transaction value of identical goods”
      • ”3 – Transaction value of similar goods”
      • ”4 – Deductive value method”
      • ”5 – Deductive value method”
      • ”6 – Value based on the data available (‘fall-back’ method)”
    • details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
      • Provide the authorisation using the additional document code “C601 – IPO – Authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
    • previous document
      • If there are several previous documents relating to the goods you are declaring, you should provide them all. However, the declaration can only contain goods covered by one authorisation issued by the Authorisation Centre.
      • If, for example, there are several exporters or countries of dispatch in the previous documents, you should provide, in the declaration header details, the clearance details of the oldest inward processing declaration placed under the procedure.
        • When there are several previous documents, you should also provide, using the additional information code FIXXX, the customs clearance number or MRN of the of the oldest customs clearance transaction placed under the procedure. 
      • Provide all the previous documents relating to the clearance transaction with either one of two document codes, depending on whether the previous documents were submitted via the Customs Clearance Service (UTU) or via the old Import Declaration Service (ITU). Please observe that you cannot use both document codes in the details of the same goods item.
        • If all previous documents were submitted via the Customs Clearance Service or in message format (UTU), provide the previous document with the code NMRN and the MRN as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
        • If all previous documents were submitted via the Import Declaration Service or in message format (ITU), provide the previous document with the code 1ZZZ and the customs clearance number as its identifier. Repeat this until you have provided as many previous documents as there are previous customs clearance transactions.
        • If the goods item has both NMRN and 1ZZZ as codes for its previous documents, they cannot be provided in the details of the same goods item. In such a case, you should provide the MRNs for the declarations submitted in the Customs Clearance Service or in message format (UTU) with the previous document code NMRN. Provide the customs clearance numbers received from the Import Declaration Service or in message format (ITU) using additional information code “FIXXX – Other additional information”.
      • additional procedure 644, when the inward processing procedure ends with release for free circulation and you wish to apply Article 85(1) of the UCC for determining the customs debt
      • additional information code “00700 – IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
        • Provide one of the following as the description for the code 00700:
          • inward processing authorisation number, if you have a written authorisation
          • customs clearance number, if the authorisation has been applied for with a customs declaration
        • In addition to the code 00700, provide the additional information code “00800 – IP CPM – Discharge of inward processing (specific commercial policy measures) (Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446)”, if specific commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
          • Please note: Commercial policy measures are non-tariff measures (Article 5(36) UCC). Commercial policy measures include requirements to provide documents such as surveillance documents, health certificates and import licences as well as import prohibitions and restrictions. By contrast, measures such as anti-dumping duties and safeguard measures are tariff measures, which are not regarded as commercial policy measures.

The procedure must also be appropriately discharged for any secondary processed products.

The procedure for a secondary processed product can be discharged by the same procedure as the main processed product, but it can also be discharged by some other acceptable procedure.

Usually, the inward processing procedure is discharged by re-exporting the goods or releasing them for free circulation. You can also place the goods, for example, under the customs warehousing procedure, or under a transit procedure if they are to be transferred to another holder of an inward processing authorisation within the EU.

Release for free circulation

When discharging the procedure for a secondary processed product by release for free circulation, you must pay customs duty and VAT for the goods. You can release the secondary processed product for free circulation within the EU even though the main processed product is re-exported outside the EU.

The goods must be released for free circulation within the time limit for the procedure. A customs declaration with procedure code 4051 must be submitted for the products.

The customs debt article for a secondary processed product is usually Article 85 UCC. Please note, however, that if the imported goods are subject to an anti-dumping duty, countervailing duty or additional duty, Article 86(3) UCC can exceptionally be applied as the customs debt article. Read more about the exceptions under “Differences between the customs debt articles 86(3) UCC and 85(1) UCC” on the page Applying for an authorisation for inward processing.

Details to be provided in the customs declaration

When submitting a customs declaration that discharges the procedure for a secondary processed product, you can use the declaration guidance for a main processed product.

During the processing, parts may have been removed from the goods placed under the procedure, and the procedure must also be discharged for such parts.

The procedure for a removed part can be discharged by placing it under re-export (procedure code 3151) or releasing it for free circulation (procedure code 4051). The product must not be subject to any restrictions that prevent it from being placed under a new procedure.

Details to be provided in the customs declaration

When submitting a customs declaration that discharges the procedure for a part removed during repair, you can use the declaration guidance for a main processed product.

The inward processing procedure can be discharged by destroying the goods placed under the procedure or the processed products so that no waste remains.

Read more under “Destruction of goods under the inward processing procedure”. If you cannot find guidance for your particular situation or you need more information, contact Customs Business Information: yritysneuvonta@tulli.fi.

There are certain simplifications by which the inward processing procedure (IM/EX) can be discharged.

Article 324(1) of Implementing Regulation (EU) 2015/2447 (Implementing Act, IA) lists six special cases, regarded as re-export, by which the inward processing procedure can be discharged.

Read more about simplified discharged in the detailed guidance on inward processing (pdf, in Finnish).

The bill of discharge must be submitted to the supervising customs office within 30 days of expiry of the time limit for discharging the procedure. When Customs has approved the bill of discharge, Customs’ supervision of the goods ends and the reserved guarantee is released.

If no bill or discharge is submitted, the obligations of the procedure have not been met. Read more under “If the procedure is not appropriately discharged, a customs debt is incurred”. 

What information is to be provided in the bill of discharge?

The bill of discharge must list the following data, unless otherwise determined by the supervising customs office:

• reference particulars of the authorisation
• the quantity of each type of goods which were placed under processing in respect of which discharge is claimed
• the CN code of the goods which were placed under processing
• the rate of import duties to which the goods which were placed under processing are liable and, where applicable, their customs value
• the particulars of the customs declarations placing goods under processing
• the type and quantity of the processed products or the goods placed under the procedure and particulars of the subsequent customs declaration or any other document relating to the discharge of the procedure
• the CN code and customs value of the processed products if the value scale method is used for the purpose of discharge
• the rate of yield
• the amount of import duty to be paid if the goods placed under processing are released for free circulation
  • The bill of discharge must also state which goods were re-exported and which goods, in turn, were released for free circulation (Article 175(4) DA 2015/2446).
• the periods for discharge. 

Submit the bill of discharge to the supervising customs office in one of the following ways:

• In the Customs Clearance Service, click on “Contact Customs”. Provide the MRN and click on “Other reason”. As the reason for contact, choose “007 – Bill of discharge / notification of discharge”.
• If you are a message declarant, send a “Free-form contact” message and choose “007 – Bill of discharge / notification of discharge” as the code for the reason for contact.
• Send the information in a separate document by email to the supervising customs office at valvovatulli@tulli.fi.

Read more about submitting the bill of discharge in the guidance for holders of the inward processing authorisation (pdf).

• Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council), Articles 22–28, 77–80 and 210–225
• Commission Implementing Regulation (EU) 2015/2447, Articles 15, 259 and 264–269
• Commission Delegated Regulation (EU) 2015/2446, Articles 15–18, 161, 166–169, 172–175, 178–180 and 239–240
• UCC Transitional Delegated Act (Commission Delegated Regulation (EU) 2016/341), Articles 22 and 55.