Outward processing

In outward processing, exported goods are usually brought back in the form of processed products. Processing operations means

• the working of goods, including erecting or assembling them or fitting them to other goods
• the processing of goods
• the destruction of goods 
• the repair of goods, including restoring them and putting them in order
• the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories).

Using the outward processing procedure for repair purposes means that the functionality of the goods is restored. If you’ve applied for authorisation to use the outward processing procedure for repair purposes, it must not be used for enhancing the technical performance of goods.

Outward processing is not allowed

You cannot export non-Union goods for outward processing. 

Also, outward processing is not allowed for any of the following Union goods:

• goods the export of which gives rise to repayment or remission of import duty
• goods which were released for the end-use procedure, but the purposes of such end-use have not been fulfilled. Customs may authorise the export and outward processing of the goods if the goods must be repaired before they can be placed under end-use. 
• goods the export of which gives rise to the granting of export refunds
• goods in respect of which a financial advantage other than refunds is granted under the common agricultural policy by virtue of the export of those goods.

Only Union goods can be placed under the outward processing procedure, but on application, an authorisation for inward processing can cover the export of non-Union goods placed under inward processing to a country outside the EU customs territory for further processing. Read more about the further processing of non-Union goods on the page about inward processing.

 

If you have an authorisation for outward processing, you must comply with the conditions of the authorisation and keep records.

Note that you are also required to keep records when you have applied for the authorisation with a customs declaration for outward processing. The records are needed to allow Customs to supervise and control the goods placed under the outward processing procedure.

Read more in the instruction for outward processing on the page Instructions for holders of authorisations

In the standard exchange system, defective goods are exported outside the EU for repair, but instead of undertaking the repair, replacement goods are imported instead. Replacement goods are intact goods that are imported to substitute the defective goods. 

If you know in advance that the goods are likely to be replaced, for example when sending them for repair under warranty, you should request that the option to use the standard exchange system be mentioned in the outward processing authorisation. If the replacement of the goods comes as a surprise, you can apply for the authorisation when the goods are re-imported from the outward processing procedure. 

Free-of-charge repair (repair under warranty)

If you receive a new replacement product free of charge for a defective product exported for repair, provide the code “B03 – Replacement product for returned goods (standard exchange system)” in the import declaration. You can find more specific declaration guidance under “Goods return after free-of-charge repair”.

Repair for a charge

If you’re sending defective goods for repair for a charge and you receive a new replacement item for the defective one, you should provide, in the customs declaration, the additional procedure code “203 – Outward Processing Procedure: Processed products returning after replacement for other reason than guarantee (standard exchange system, non-chargeable replacement). Article 261 UCC”. You can find more specific declaration guidance under “Goods return after repair subject to a charge”. 

Equivalent goods

The use of equivalent goods in outward processing (IM/EX) is not the same as using the standard exchange system, where replacement goods are used. Replacement goods always involve repair of defective goods, whereas equivalent goods involve actual manufacturing operations. Manufacturing operations refers to the production of a product (for example, making T-shirts from fabrics).

Read more about the use of equivalent goods (in Finnish).

Outward processing that begins with prior import (standard exchange system and replacement goods)

If the outward processing begins with prior import, the replacement goods are imported before the defective goods are exported (customs procedure 48).  Read more about procedure 48 on the page Outward processing that begins with import (IM/EX)

Total relief from import duty can be granted, under certain conditions, to processed products resulting from goods placed under the outward processing procedure where it is established that those goods have been repaired or altered in a country or territory outside the customs territory of the Union with which the Union has concluded an international agreement providing for such relief (Article 260a UCC).

The procedure can be applied under the following free trade agreements:

• EU–Canada (CETA)
• EU–Japan
• EU–Vietnam
• EU–New Zeeland
• EU–Chile (new, entered into force on 1 February 2025)
• EU–United Kingdom.

Note also the following:

• The characteristics of the goods must not be destroyed in the repair.
• It not allowed to create new or commercially different goods. 
• The use of equivalent goods or replacement goods is not allowed.

Customs declarations

In the customs declaration, provide the same details as you otherwise would for goods repaired under outward processing. The customs value, the statistical value and the taxable amount for VAT are determined in the same way as for other repairs for a charge or free of charge. Provide the following additional information in the customs declaration:  

• At goods item level, provide the applicable trade agreement using additional information code “FIUKV – Additional information for outward processing based on an international agreement as in Article 260a UCC”. As the description, specify the applicable free trade agreement and the operation undertaken.
• Repair based on an international agreement can be used both with repair subject to a charge or free of charge:
• • In the case of goods repaired or altered free of charge, provide the additional procedure code “204 – Outward processing procedure: Total relief from import duty for goods repaired or altered free of charge in the context of international agreements (Article 260a UCC)”. You can find more specific declaration guidance on this page under “Goods return after free-of-charge repair”.
  • In the case of goods repaired or altered for a charge, provide the additional procedure code “205 – Outward processing procedure: Total relief from import duty for goods repaired or altered with charge in the context of international agreements (Article 260a UCC)”. You can find more specific declaration guidance on this page under “Goods return after repair subject to a charge”.

The applicant must be established in the customs territory of the EU. 

• A legal person is considered established in the customs territory of the EU when it has its registered office, central headquarters or a permanent business establishment in the customs territory of the EU. 
• A natural person is considered established in the customs territory of the EU when their habitual residence is within that territory. 

In occasional cases where it is deemed justified, the authorisation can also be granted to an applicant established outside the customs territory of the EU. This is possible, for instance, if the authorisation holder is a private individual and the goods are not intended for commercial use.

Authorisation from the Customs Authorisation Centre

You can apply for an outward processing authorisation (OPO) in advance from the Customs Authorisation Centre. 

The authorisation allows you to place under the procedure, using several different customs declarations,

• goods mentioned in the authorisation during the validity of the authorisation 
• the quantity of goods stated in the authorisation.

Please note that you need to obtain an authorisation in advance when

• the authorisation involves more than one EU Member State 
• you wish to use equivalent goods in your operations. 

Apply for the authorisation from the Customs Authorisation Centre in advance via the Authorisations and Decisions Service (available in Finnish and Swedish). 

Authorisation involving more than one Member State

You need an authorisation involving more than one Member State when 

• the import and export of the goods take place in different EU countries
• you wish to use equivalent goods in your operations.

This authorisation requires, among other things, the consent of the Member States involved and a functioning system for exchange of information between the holder of the authorisation and the different Member States. 

Submit the application in the EU’s Customs Decisions Service. The Customs Authorisation Centre also processes these applications submitted to the Customs Decisions Service. 

Authorisation with a customs declaration

You can apply for authorisation with a standard export declaration. When doing so, you must provide additional information for the authorisation application in the export declaration. The accepted export declaration functions as an authorisation for outward processing that only covers the goods mentioned in the declaration.  

You cannot apply for authorisation with the export declaration in the following situations:

• The goods are agricultural products belonging to customs tariff chapters 1–24. However, you should always check the product coverage in Annex 71-02 of the DA. 
• You want to use equivalent goods, that is, the customs procedure outward processing IM/EX, where the goods are declared for the customs procedure 46xx.
• You’re applying for an authorisation involving more than one Member State.
• You’re applying for a retrospective authorisation; that is, the goods have already either been placed under another customs procedure (incorrectly) or a customs declaration has not been submitted at all.

You can apply for a retrospective authorisation with a customs declaration upon re-importation only in these exceptional circumstances: 

1. The previously granted authorisation does not cover replacement goods that are to be released for free circulation using the standard exchange system. 
2. The intention is to release the processed products for free circulation after the outward processing. In addition, the processing operation only involves goods that are of a non-commercial nature. (This only applies to private individuals.)

Before exporting goods for outward processing, you must apply for an INF number from the INF System for Special Procedures. When your INF request is given the unique INF number, you should provide it in the export and import declaration. Read more about applying for an INF number.

A private individual does not need an INF number to use the outward processing procedure.

If you have an authorisation granted by the Customs Authorisation Centre

• You can submit the declaration in one or two stages 
• Provide the authorisation details   
  • In the Customs Clearance Service: provide the authorisation number. After that, the authorisation type, authorisation holder and name are filled in automatically.
  • Via message exchange: provide the authorisation details under “Authorisation”. These include the authorisation type, authorisation identifier, authorisation holder’s identification number and sequence number. 

If you apply for an authorisation with the export declaration

• The export declaration functions both as an authorisation application for outward processing and as a declaration for placing the goods under the outward processing procedure.
• You can only submit the declaration in one stage as a standard customs declaration where you provide all the details at once.

When applying for the authorisation in the Customs Clearance Service, you should provide the additional details required for outward processing on the page “Authorisation request”.

When you’re applying for an authorisation with a message, provide 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 following details in the export declaration:

• customs procedure code 21xx
• additional procedure code 999
• nature of transaction
  • 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
• INF number using the code C710
• Quantity and value for the INF number using the additional information code FI710
  • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code “FIOEI - Other means of electronic exchange of information than INF”.
• 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 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.

In addition, provide the additional information for special procedures as follows:

When you’re applying for an authorisation with a customs declaration in the Customs Clearance Service, provide the details required for special procedures under “Authorisation request”. The same details must be provided in the Customs Clearance Service as in message exchange.

• time limit for discharging the procedure in full months. If you are a message declarant, use the code “FIXBH – Period for discharge (length in months;reasons)”
• nature of the processing; that is, a description of the planned activities to be carried out on the products to be exported (e.g. repair). If you are a message declarant, use the code “FIXBN – Details of planned activities”
• the processed products using their 8-digit commodity codes. If you are a message declarant, use the code “FIXBP – Processed products (CN code;description)”.
  • Provide the 8-digit CN code and a verbal goods description of the products planned to be re-imported in the form of processed products after the procedure. 
• custom office of discharge using a customs office code. If you are a message declarant, use the code “FIXBJ – Customs office(s) of discharge”
  • Provide a customs office with the right to discharge the outward processing procedure. There can be several customs offices of discharge, and they need not be the same as the customs office of placement.
  • In Finland, always enter ‘FI002000 – Electronic Service Centre’
• Always provide the procedure record code “7” as the method for identification of goods, as well as the address where the procedure records are stored. You can also enter other identification details by which the goods can be identified even after processing. If you are a message declarant, use the code “FIXBQ – Identification of goods”. Always provide the code “7” as the method for identification of goods, and in addition, you can choose one of the following identification codes:
  • “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)

Other guidance

• You can find general declaration guidance on the page How to make an export declaration.
• You can find more detailed guidance in the user instructions for the Customs Clearance Service and in the message implementing guidelines for message declarants. 

To be able to provide the correct customs procedure in the export declaration, the company must determine, before submitting the customs declaration, what will be done to the goods outside the EU. The customs procedure indicates to Customs the reason for the temporary export, which also affects the re-import of the goods. 

If the purpose of the temporary export is testing, the company must know the purpose of the testing beforehand to be able to provide the correct procedure in the customs declaration:

• If the purpose of the testing is trade promotion, that is, testing if a product is suitable for purchase, the goods can be declared for temporary export under procedure 23xx.
• If the purpose of the testing is to establish the functionality of the goods to see if they can be repaired, and if they cannot, whether they can be replaced with a new product, and if in addition, customs duty is imposed for the goods to be re-imported, you must use outward processing.
  • Submit an export declaration for the goods to be exported for testing:
    • outward processing procedure 21xx
    • using additional information code FIXFV, provide the type of testing and whether the functionality testing is subject to a charge or free of charge.
  • When goods have been exported for testing under procedure 21xx, provide an import declaration:
    • when the testing is subject to a charge, the procedure is 6121 and the additional procedure 202 
    • when the testing is free of charge, such as in testing under warranty terms, the procedure is 6121 and the additional procedure B02.
• If the purpose of the testing is to test the functionality of the goods to see if they can be repaired, and if, in addition, no customs duty is levied for the re-imported goods, you should provide a temporary export declaration for the procedure 22xx for the goods to be exported for testing. Read more on the page Temporary export.

Submit a re-import declaration when goods are re-imported under the procedure 6121 after outward processing. Follow the relevant guidance depending on which type of authorisation you used in the export declaration.

It is also possible to place the goods under import procedures 6321 and 6821. You can read more about procedure 6321 on the page VAT-exempt importation under section 94 of the VAT Act.  

If the goods have been declared for a procedure other than outward processing (21xx) upon export, they can’t be placed under the procedure 6121 upon import. Instead, they must be placed under some other approved customs procedure. In some situations, it is possible to request amendment of the export procedure code. Read more about requesting amendment of an export declaration. 

When you use an authorisation granted by the Customs Authorisation Centre

When you use an authorisation granted by the Customs Authorisation Centre, the authorisation must be valid when the goods are placed under the procedure, but not necessarily when the procedure is discharged.

Only goods mentioned in the authorisation can be entered in the customs declaration and the authorisation must cover all the goods that are declared. If the goods being imported are not indicated in the authorisation, they must be placed under a different customs procedure. You can, for justified reasons, also apply for a retroactive authorisation from the Customs Authorisation Centre.

You can submit the import declaration in one or two stages. If you submit the declaration in two stages, all the details concerning the procedure must be provided already in the simplified declaration. You can read more about the details to be provided in a two-stage declaration under “Details in a simplified customs declaration”.

Provide the following details through message exchange or via the Customs Clearance Service:

• additional procedure code “999 – No additional procedure”
• preference “100 – Erga Omnes third country duty rates”
• nature of transaction
  • “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”
• additional information code “FIXAA – Supervising customs office” and as the description, the code of the supervising customs office mentioned in the authorisation
• document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)” and as the identifier, the number of the outward processing authorisation
• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• document code “C710 – Information sheet” and as the identifier, the INF number (OP EX/IM)
• additional information code “FI710 – Supplementary unit to be used in the notification form” and as the description, the INF number and the quantity and value details for it
  • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code “FIOEI – Other means of electronic exchange of information than INF”.
• Value details
  • transaction price of the goods
  • items to be added to the transaction value 
  • statistical value, and the taxable amount for VAT, if applicable. Read the declaration guidance under “Providing the value details”.

When you use an authorisation applied for with an export declaration

When you use an authorisation applied for with an export declaration, all the products being imported must be indicated in the export declaration. If the products being imported have not been indicated in the export declaration, they must be placed under some other approved customs procedure.

Provide the following details through message exchange or via the Customs Clearance Service:

• additional procedure “999 – No additional procedure” 
• preference “100 – Erga Omnes third country duty rates”
• nature of transaction
  • “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”
• additional information code “FIXAA – Supervising customs office” and as the description, the code of the supervising customs office (Electronic Service Centre FI002000) 
• additional information code “FISAP”, with the export MRN as the qualifier
• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• document code “C710 – Information sheet” and as the identifier, the INF number (OP EX/IM)
• additional information code “FI710 – Supplementary unit to be used in the notification form” and as the description, the INF number and the quantity and value details for it
  • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code “FIOEI – Other means of electronic exchange of information than INF”.
•  Value details
  • transaction price of the goods
  • items to be added to the transaction value 
  • statistical value, and the taxable amount for VAT, if applicable. Read the declaration guidance under “Providing the value details”.

The procedure code for re-import declarations for goods returning from outward processing is 6121.

The customs duties and taxes to be paid for re-imported goods are determined using the so-called value-added method when the goods return after the outward processing procedure. This means that the customs value of the goods and the taxable amount for VAT includes the processing and repair costs incurred outside the Union, materials added outside the Union, import freight costs and certain other costs. Note that the customs value of the goods is not provided as a total amount in the customs declaration; instead, the transaction price and the adjustments to the transaction price are provided using value type codes in the details of each goods item. 

Transaction price refers to the total amount of the invoice(s) for processing or repairs. Adjustments to the transaction price refers to, for example, import freight costs.  

You should provide the value types in the same manner also for goods that are returned after repair.

Providing the value details

When the conditions for using the procedure 6121 are met, provide the details related to the value of the goods and to the valuation method as follows:

• value information of the goods:
  • transaction price
    • Provide the transaction price in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”.  
    • The transaction price includes the costs incurred for the repair or processing of the goods, as well as for materials added outside the EU. For example, it may be a service and repair charge that you have paid which may consist of a charge for working hours and additional materials that you have paid to the repairer of the goods. If you have received several invoices for the repair or the processing, provide the total of these costs and provide them as a single item. Provide all invoice numbers in your customs declaration. 
  • 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. 
      • 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”. However, you should not provide any transport and ancillary costs or insurance costs relating to the export as an item to be added.
      • Indicate any costs resulting from engineering and development within processing or repair with the code “AH – Engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods”
      • Indicate any royalties and licence fees relating to the goods with the code “AI – Royalties and licence fees”. Please note: Do not provide royalties and licence costs if the repair is subject to a charge.
  • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
• statistical value
  • Provide the sum total of the following values as the statistical value: the value of the exported goods, the costs of processing operations carried out outside the Union, the value of goods added outside the Union, royalties and licence fees relating to the goods, as well as freight and insurance costs from the place of processing to the Finnish border.
  • The statistical value cannot be 0.
• valuation method
  • When the nature of transaction provided is “60” (hire, loan or operational leasing lasting less than 2 years or delivery of goods for repair and subsequent return), “51 – Returning goods after processing under contract to the initial Member State/country of export or “52 – Returning goods after processing under contract, not to the initial Member State/country of export”, provide the valuation method as follows: 
    • If you have paid for the processing or repair and you have an invoice for the processing or repair, enter the valuation method with the code “1 – Transaction value of the imported goods”.

Other things to note

Providing the value of the exported goods: For each goods item, provide the additional information code FIXXX and as the description, the value of the goods exported for processing excluding any export freight costs. If a specific duty is levied for the goods to be re-imported, read the guidance under “Providing a specific duty”. 

Providing added materials without a commercial invoice: You must always provide the value of materials added outside the EU as an item that adds to the customs value. If you do not have a commercial invoice to present, provide the added materials detail using value type code AE.  

Providing the 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 EU territory and the declarant is an operator not registered for VAT, provide 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).
  • Please note: Any export-related transport and ancillary costs and insurance costs incurred outside the EU are provided only in the taxable amount for VAT. These costs are not provided in the customs value.

More specific information on the taxable amount for import VAT can be found in Finnish on the Tax Administration’s website (tax.fi). You can also find general information on the taxable amount for VAT on the Tax Administration’s website.

The procedure code for re-import declarations for goods returning from outward processing is 6121.

When goods return after the outward processing procedure and goods to be imported are subject to a specific duty, select one of the following additional procedure codes:

• Provide the additional procedure code “242 – Outward Processing Procedure: processed products are subject to a specific import duty”.
  • Attach a calculation of the specific duty to the customs declaration, and Customs will calculate the specific duty due for the goods based on the details you provided.
• Provide the additional procedure code “B02 – Repair goods, free of charge, repair under guarantee (warranty)” if the goods have been repaired free of charge under warranty. The additional procedure code 242 is not used for goods returning after repair under warranty. Read the guidance for goods returning after repair under warranty under “Goods return after free-of-charge repair”.

If you select additional procedure code 242, provide the following details in the customs declaration: 

• procedure code 6121
• additional procedure code “242 – Outward Processing Procedure: processed products are subject to a specific import duty”
• preference “100 – Erga Omnes third country duty rates”
• nature of transaction
  • “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”
• additional information code “FIXAA – Supervising customs office” and as the description, the code of the customs office supervising the procedure (e.g. FI002000)
• authorisation details
  • a written authorisation granted by the Authorisation Centre using the document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)”, with the authorisation number as the identifier.
  • an authorisation granted based on a customs declaration using the additional information code FISAP, with the MRN of the export declaration as the qualifier.
• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• document code “C710 – Information sheet” and as the identifier, the INF number (OP EX/IM)
• additional information code “FI710 – Supplementary unit to be used in the notification form” and as the description, the INF number and the quantity and value details for it
  • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the same details that are provided in the INF request with the additional information code “FIOEI – Other means of electronic exchange of information than INF”.
• For each goods item, provide the additional information code FIXXX and as the description, the statistical value of export of the goods exported for processing.
• Value details
  • transaction price of the goods
  • items to be added to the transaction value 
  • calculation of specific duty. Add a “Calculation of specific duty”, drawn up as described in this guidance, to the customs declaration.  
  • statistical value, and the taxable amount for VAT, if applicable. Read the declaration guidance under “Providing the value details”.

Calculation of specific duty

Add a calculation of the specific duty as an attachment to the customs declaration. The calculation can be in the form of, for instance, an Excel table.

Provide the following details in the calculation:

• Calculate the customs value of the processed products (the customs value includes e.g. processing invoice €500 + import freight €15 + export freight €15 = €530).
• Provide the statistical value of the exported goods (the statistical value includes e.g. 1 exported item and the statistical value of the export €50).
• Calculate the customs value of the goods by deducting the value of the exported goods from it (e.g. €530 – €50 = €480)
• With the help of a separate calculation, calculate the customs duty (e.g. for goods classified under the commodity code 9102290000, the customs duty is ”4.5 % MIN 0.3 €/NAR MAX 0.8 €/NAR”, so using the example values, the customs duty is 0.8 €/NAR). You can use the Calculation function of the Commodity code service Fintaric for this. 
• Provide the calculated customs value of the goods from which you have deducted the value of the exported goods and multiply it with the amount of customs duty (e.g. €480 x 0.8 €/NAR = €384).
• Divide the above result (e.g. €384) with the customs value of the processed products (e.g. €384 / 530 = €0.72). When calculated using the example values, the result is €0.72. This is the amount of customs duty due for the goods. 
• If the value of the exported material is higher than the processing and freight costs, the result of the calculation is a negative value and the calculation does not have to be completed. In such case, no customs duty is levied for the goods, but the negative calculation must be attached to the customs declaration.  

In addition to the calculation of specific duty, provide the transaction price, the items to be added to the transaction value, the statistical value and the taxable amount for VAT. You can find more specific guidance under “Providing the value details”. 

Compared to a standard customs declaration, a simplified customs declaration has a reduced data content. If the customs declaration for outward processing is provided in two stages, you must have a written authorisation for outward processing granted by the Authorisation Centre. In addition, you must provide the details required for the procedure in the simplified declaration.

The details required for the procedure are provided in the goods item details of the simplified customs declaration as follows:

• the supervising customs office using additional information code “FIXAA – Supervising customs office” and as the description, the code of the supervising customs office mentioned in the authorisation
• document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)” and as the identifier, the authorisation number
• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• document code “C710 – Information sheet” and as the identifier, the INF number (OP EX/IM)
• additional information code “FI710 – Supplementary unit to be used in the notification form” and as the description, the INF number and the quantity and value details for it
  • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the additional information code “FIOEI – Other means of electronic exchange of information than INF” and as the description, the same goods details that are to be provided in the INF request
• In the case of free-of-change repair under warranty, provide the additional information code FITAC, and as its description, a free-form account and proof of the free-of-charge repair provided by, for example, the repairer. 

Fallback procedure

If the declaration is submitted during a service interruption using the fallback procedure, you should provide the same details in the SAD form as you would in a standard declaration submitted via message exchange or in the Customs Clearance Service. 

If you’re submitting the declaration in two stages using the fallback procedure, you should provide, in the simplified declaration, the same details in box 44 of the SAD form as you would in a declaration submitted via message exchange or in the Customs Clearance Service. You can read about the required details above in this expandable section.

When you submit the electronic customs declaration after the service interruption, you should provide the additional information code “FIFAL – Fallback procedure”, and as its description, the date of acceptance of the fallback procedure document (in the format yyyy.mm.dd). Read more about using the fallback procedure.

 

Submit a re-import declaration when goods return after being repaired free of charge under outward processing and are re-imported under the procedure 6121. 

When goods are repaired free of charge based on a warranty obligation, you are not required to pay customs duty when the goods are imported back to the EU. The party carrying out the repair must provide proof that the repair under warranty was free of charge. This proof must be presented to Customs when requested.

Provide the following details through message exchange or via the Customs Clearance Service:

• additional procedure code
  • “B02 – Repair goods, free of charge, repair under guarantee (warranty)”
  • “B03 – Replacement product for returned goods (standard exchange system)”
  • “204 – Outward processing procedure: Total relief from import duty for goods repaired or altered free of charge in the context of international agreements (Article 260a UCC)”

• preference “100 – Erga Omnes third country duty rates”
• nature of transaction “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”
• additional information code “FIXAA – Supervising customs office” and as the description, the code of the customs office supervising the procedure (e.g. FI002000) 
• authorisation details
  • a written authorisation granted by the Authorisation Centre using the document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)”, with the authorisation number as the identifier.
  • an authorisation granted based on a customs declaration using the additional information code FISAP, with the MRN of the export declaration as its qualifier.

• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• document code “C710 – Information sheet” and as the identifier, the INF number (OP EX/IM)
• additional information code “FI710 – Supplementary unit to be used in the notification form” and as the description, the INF number and the quantity and value details for it
  • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the additional information code “FIOEI – Other means of electronic exchange of information than INF” and as the description, the same goods details that are to be provided in the INF request
• additional information code FITAC, and as its description, a free-form account and proof of the free-of-charge repair provided by, for example, the repairer. 
• For each goods item, provide the additional information code FIXXX and as the description, the value of the goods exported for processing excluding any export freight costs.
• Value details
  • transaction price of the goods
  • items to be added to the transaction value; read about how to provide the transaction price and the items to be added to it under “Providing the value details”.
  • statistical value
    • Regarding repairs free of charge, the statistical value consists of the value of the exported goods (the value if they were intact) as well as of the freight and insurance costs from the place of processing to the Finnish border.
  • taxable amount for VAT. 
    • If the declarant is not registered for VAT, the taxable amount for VAT must be provided in the customs declaration. If the transport costs are collected from the declarant, VAT must be paid for the transport costs. Provide the transport costs 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).  

Submit a re-import declaration when goods return after being repaired for a charge under outward processing and are re-imported under the procedure 6121. 

When goods return after being repaired for a charge, you must pay customs duty and tax for the additional value created through the repair. Additional value refers to the repair costs incurred outside the EU, the materials added outside the EU, the import freight costs and certain other costs. 

Provide the following details through message exchange or via the Customs Clearance Service:

• additional procedure code
  • “202 – Outward processing procedure: Processed products returning after repair for a charge. Article 259 UCC”
  • “203 – Outward Processing Procedure: Processed products returning after replacement for other reason than guarantee (standard exchange system, non-chargeable replacement). Article 261 UCC”
  • “205 – Outward Processing Procedure: Total relief from import duty for goods repaired or altered with charge in the context of international agreements. Article 260a UCC”
• preference “100 – Erga Omnes third country duty rates”
• nature of transaction “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”
• additional information code “FIXAA – Supervising customs office” and as the description, the code of the customs office supervising the procedure (e.g. FI002000) 
• authorisation details
  • a written authorisation granted by the Authorisation Centre using the document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)”, with the authorisation number as the identifier.
  • an authorisation granted based on a customs declaration using the additional information code FISAP, with the MRN of the export declaration as its qualifier.
• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• document code “C710 – Information sheet” and as the identifier, the INF number (OP EX/IM)
• additional information code “FI710 – Supplementary unit to be used in the notification form” and as the description, the INF number and the quantity and value details for it
  • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the additional information code “FIOEI – Other means of electronic exchange of information than INF” and as the description, the same goods details that are to be provided in the INF request
• For each goods item, provide the additional information code FIXXX and as the description, the value of the goods exported for processing excluding any export freight costs.
• Value details
  • transaction price of the goods
  • items to be added to the transaction value 
  • and the taxable amount for VAT, if applicable. Read more under “Providing the value details”.
  • statistical value
    • The statistical value of goods repaired for a charge, consists of the value of the exported goods, the cost of repairs outside the Union as well as of the freight and insurance costs from the place of processing to the Finnish border. Provide the statistical value as the total amount. The export freight to the place of processing is not included in the statistical value.

Submit a re-import declaration when goods are returned unchanged to the exporting company after outward processing and are re-imported under the procedure 6121. 

Goods can return unchanged when some of the goods have not been used during the processing. In such cases, the company can re-import the leftover goods.

Example: You have exported more goods than is used in the processing or a smaller quantity of material is needed when making the finished product than was calculated beforehand. The goods that are not used in the processing are treated as returned goods.

Provide the following details through message exchange or via the Customs Clearance Service:

• customs procedure 6121 
• additional procedure codes F01 and 642 
• preference code “100 – Erga Omnes third country duty rates”
• nature of transaction “21 – Return of goods”
• additional information code “FIXAA – Supervising customs office” and as the description, the code of the customs office supervising the procedure (e.g. FI002000) 

• authorisation details

• • a written authorisation granted by the Authorisation Centre using the document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)”, with the authorisation number as the identifier.
  • an authorisation granted based on a customs declaration using the additional information code FISAP, with the MRN of the export declaration as its qualifier.
• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• For each goods item, provide the additional information code FIXXX and as the description, the value of the goods exported for processing excluding any export freight costs.
• value information of the goods:
  • transaction price or the actual value of the goods
    • Provide the value of the goods in the Customs Clearance Service under “Transaction price” or with a message in the section for goods item amount invoiced.
    • The value of the goods cannot be 0 euro, even though the goods have not been paid for or sold. 
    • The value of the goods must be the actual value of the goods. Generally, the value is determined based on purchase or sale. If the goods are completely or partially free of charge, the value is determined according to what their price would be if they were sold to the territory of the EU. When the material exported for processing returns unchanged to the exporter, the value by which the material was exported from the EU for processing may be used. 
  • items to be added to the transaction price, if the items are not already included in the transaction price 
    • Provide the items to be added with value type codes beginning with A.
    • For example, if you have received a separate freight invoice for the transport of the goods, provide the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”.
    • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website.
• valuation method
  • When “21 – Return of goods” is provided as the nature of transaction and the price of the goods is not based on a purchase or sale, a secondary valuation method must be used. Find out which secondary valuation method you can use.

If you have bought unchanged goods returning from processing, you should mention this in the customs declaration. Note that you can apply for relief from import VAT for the goods using additional procedure code 642 only if you are the original exporter of the goods. The value of the purchased goods returning unchanged is determined based on the invoice, that is, on the purchase price, and in that case, the nature of transaction cannot be 21 and a secondary valuation method cannot be used.  

You can read more about VAT relief for returned goods and about their valuation on the page Return of permanently exported goods (4010).

Submit a re-import declaration when goods other than processed products return after outward processing and are re-imported under the procedure 6121. 

The goods that are returned can be other than processed products. This includes material exported and used in the processing that can be returned as waste produced in the processing, for example as cuttings.

Provide the following details through message exchange or via the Customs Clearance Service:

• customs procedure 6121
• additional procedure code “210 – Outward Processing Procedure: Goods other than processed products returning after outward processing procedure e.g. cuttings”
• preference code “100 – Erga Omnes third country duty rates”
• nature of transaction
  • “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”
• additional information code “FIXAA – Supervising customs office” and as the description, the code of the customs office supervising the procedure (e.g. FI002000) 
• authorisation details
  • a written authorisation granted by the Authorisation Centre using the document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)”, with the authorisation number as the identifier.
  • an authorisation granted based on a customs declaration using the additional information code FISAP, with the MRN of the export declaration as its qualifier.

• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• For each goods item, provide the additional information code FIXXX and as the description, the value of the goods exported for processing excluding any export freight costs. 
• value information of the goods:
  • transaction price or the actual value of the goods
    • Provide the value of the goods in the Customs Clearance Service under “Transaction price” or with a message in the section for goods item amount invoiced.
    • The value of the goods cannot be 0 euro, even though the goods have not been paid for or sold. 
    • The value of the goods must be the actual value of the goods. Generally, the value is determined based on purchase or sale. If the goods are completely or partially free of charge, the value is determined according to what their price would be if they were sold to the territory of the EU. When the material exported for processing is returned as other than processed products to the exporter, the value that the material had when it was exported from the EU for processing may be used when determining the value.
  • items to be added to the transaction price, if the items are not already included in the transaction price 
    • Provide the items to be added with value type codes beginning with A.
    • For example, if you have received a separate freight invoice for the transport of the goods, provide the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”.
    • Check the codes from the code list “NCL123 – Value adjustment” on the Customs github website. 
  • valuation method
• When “21 – Return of goods” is provided as the nature of transaction and the price of the goods is not based on a purchase or sale, a secondary valuation method must be used. Read here which secondary valuation method you can use.

Complete the import declaration as follows when a broken item exported under the outward processing procedure is returned to you without being repaired. The reason may be, for example, that the item could not be repaired or that the party outside the EU did not wish to repair it. 

Provide the following details through message exchange or via the Customs Clearance Service:

• customs procedure 6121
• additional procedure code “210 – Outward Processing Procedure: Goods other than processed products returning after outward processing procedure e.g. cuttings”, if the repair is not made under warranty.
  • however, the repairer need not charge the customer for an attempted repair or for looking into the matter. If the attempted repair is free of charge, provide a free-form description of such an attempted repair using additional information code FITAC  
• preference code “100 – Erga Omnes third country duty rates”
• nature of transaction
  • “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”
• additional information code “FIXAA – Supervising customs office” and as the description, the code of the customs office supervising the procedure (e.g. FI002000) 
• authorisation details
  • a written authorisation granted by the Authorisation Centre using the document code “C019 – OPO – Authorisation for the use of outward processing procedure (Column 8b, Annex A of Delegated Regulation (EU) 2015/2446)”, with the authorisation number as the identifier.
  • an authorisation granted based on a customs declaration using the additional information code FISAP, with the MRN of the export declaration as its qualifier.
• document code “C660 – Export declaration” and as the identifier, the MRN of the export declaration
• document code “C710 – Information sheet” and as the identifier, the INF number (OP EX/IM)
• additional information code “FI710 – Supplementary unit to be used in the notification form” and as the description, the INF number and the quantity and value details for it
  • If you have separately agreed with Customs on some other means of electronic exchange of information than INF, provide the additional information code “FIOEI – Other means of electronic exchange of information than INF” and as the description, the same goods details that are to be provided in the INF request
• For each goods item, provide the additional information code FIXXX and as the description, the value of the goods exported for processing excluding any export freight costs.
• Providing the value details
  • If the attempted repair of the goods was subject to a charge, read the guidance under “Providing the value details”.  
  • If the attempted repair was free of charge, provide the value details as follows: 
    • Provide the transaction price in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”.
      • value of the goods exported for repair. If you provide some other value than the export value of the goods, provide an explanation for any lower value you enter. You should present documentation of the value of the goods upon request.
    • 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.
      • If you have received a separate freight invoice for the transport of the goods, provide the import freight costs you paid using code AK. The export freight costs are note provided using code AK. 
    • statistical value
      • If the repair or attempted repair was free of charge, provide the statistical value as either the value of the exported goods or the total sum of the value of the exported goods and the import freight cost.

Taxable amount for VAT

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

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

If you submit the declaration during a service interruption under the fallback procedure, check what details should be provided for the procedure under “Details in a simplified customs declaration” on this page. 

• Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council), Articles 86(5), 210–225, 255 and 259–262
• Commission Implementing Regulation (EU) 2015/2447, Articles 259–264, 266–268 and 271
• Commission Delegated Regulation (EU) 2015/2446, Articles 75, 163, 164, 166, 169, 171–174, 176, 178, 179, 181, 204, 242 and 243
• Commission Delegated Regulation (EU) 2015/2446, Annexes 71-02, 71-04 and 71-05 
• Value Added Tax Act (1501/1993), sections 88–93a 
• Commission Implementing Regulation (EU) 2020/1197, (Statistical value)