Temporary admission

• pallets, pallet spare parts, accessories and equipment
• containers, container spare parts and accessories
• means of transport and spare parts, accessories and equipment for them
• personal effects and goods for sports purposes imported by travellers
• welfare material for seafarers
• disaster relief material
• medical, surgical and laboratory equipment
• animals
• sound, image or data carrying media and publicity material
• professional equipment
• pedagogic material and scientific equipment
• packings
• moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
• special tools and instruments
• goods used to carry out tests
• goods subject to tests
• samples
• replacement means of production
• goods for events or for sale in certain situations
• spare parts, accessories and equipment

Before applying for an authorisation for temporary admission, make sure that the following conditions are met:

• The goods to be imported are intended for re-export from the customs territory of EU.
• The goods to be imported meet the conditions for total or partial relief from import duty laid down in the Union customs legislation.
• If the applicant is established in the customs territory of the EU, check whether the authorisation can also be applied for by an operator established in the customs territory of the EU.
• The goods to be imported are intended to remain unchanged. Normal depreciation of the goods due to use is allowed.
• The goods placed under the procedure are identifiable.

Authorisation applied for with a standard customs declaration

You can usually apply for an authorisation for the temporary admission procedure with a standard customs declaration.

Provide the additional information required for the authorisation in the customs declaration. Message declarants provide this information using additional information codes, and in the Customs Clearance Service this information is provided under “Authorisation request”.

An authorisation for the procedure is granted when the goods are released for the temporary admission procedure. Read the guidance on the authorisation applied for with a customs declaration under “Instructions for submitting customs declarations”.

Authorisation applied for with an oral customs declaration or by an act deemed to be a customs declaration

In some cases, the application for a temporary admission authorisation can be an oral customs declaration or an act deemed to be a customs declaration (active measure, such as choosing the green channel at a customs office). Customs form 613 must always be submitted in support of an oral customs declaration.

Written authorisation granted by the Customs Authorisation Centre

A written authorisation is usually not required for the temporary admission procedure.. If the same type of goods are often placed under the procedure for the same purpose, applying for an authorisation makes it easier to submit a customs declaration concerning the procedure. In that case, the written authorisation should be applied for from the Customs Authorisation Centre.

A written authorisation must be applied for in advance from the Customs authorisation centre if

• you submit a simplified customs declaration
• use centralised clearance
• you make a customs declaration by an entry of data in the declarant’s records
• you wish to replace the temporarily admitted goods with equivalent goods
• you need a retroactive authorisation.

A written authorisation cannot be applied for until the applicant has a valid guarantee.

Apply for the authorisation in the Authorisations and Decisions Service. The authorisation granted by the Customs Authorisation Centre must be valid when the goods are placed under the temporary admission procedure.

Authorisation amendment

You must notify Customs if there have been changes to the company’s operations that affect the validity or content of the authorisation. If you wish to amend the details in the authorisation, submit the amendment application immediately. Apply for the authorisation amendment in the Authorisations and Decisions Service.

Read more about amendment of authorisations

Equivalent goods

Equivalent goods can be used in the temporary admission procedure. Only pallets and containers as well as spare parts, accessories and equipment for them can be used as equivalent goods in the procedure. The use of equivalent goods requires a written authorisation indicating that the use of equivalent goods is allowed. Read more in the guidance on equivalent goods.

Records

Records should be kept on temporary admission only if the customs authority so requires.

Authorisation involving more than one Member State

You will need an authorisation involving more than one Member State when the goods are placed under the procedure, the goods are used or the procedure is discharged in the territory of different EU Member States. In temporary admission, an authorisation involving more than one Member State can be applied for with a customs declaration. It depends on the chosen DA Article whether you can apply for the authorisation

• with a standard customs declaration
• with an oral declaration
• by an act deemed to be a customs declaration (active measure, such as choosing the green channel).

In a standard customs declaration and in an oral declaration (form 613e), you should provide the locations where the goods are going to be used. In the authorisation application, you should also indicate all the locations where the goods are intended to be used. These locations can also be in another EU Member State. 

More information about how to apply for an authorisation: Applying for temporary admission authorisation

In temporary admission, authorisation can always be applied for by a person established outside the customs territory of the EU, and according to most of the articles applied also by a person established in the customs territory of the EU.

In the following cases according to the Commission Delegated Regulation 2015/2446 (DA), authorisation cannot be granted to a person established in the customs territory of the EU:

• Means of transport provided for in Article 212 DA with certain exceptions provided for in Articles 214–216 DA
• Personal effects and goods for sports purposes imported by travellers provided for in Article 219 DA
• Goods for use in frontier zones provided for in Article 224 and 224(a) DA
• Sound, image or data carrying media and publicity material provided for in Article 225 DA
• Professional equipment provided for in Article 226 DA (except portable musical instruments imported by travellers)
• Other goods provided for in Article 236(a).

The rights and obligations of the holder of a procedure with regard to goods which have been placed under the temporary admission procedure may be fully or partially transferred to another operator who fulfils the conditions laid down for the procedure. This can be done by the transfer of rights and obligations (TORO) of the holder of the procedure.

Read more about the rights and obligations that can be transferred through TORO: Temporary admission

 

In temporary admission with total relief from import duty, non-Union goods can be used in the customs territory of the EU without levy of import duties and taxes, such as customs duty or VAT when the goods are placed under the procedure. Import duties and taxes are levied on the goods if they remain in the customs territory of the EU, that is they are released for free circulation.

However, a liability guarantee usually has to be provided for the goods. The guarantee amount depends on the amount of import duties not levied and the company’s guarantee category. However, a guarantee doesn’t need to be provided when Customs has accepted a customs declaration made by an act deemed to be a customs declaration (e.g. choosing the green channel) or with an oral declaration. Read more about the liability guarantee.

Read about applying for an authorisation and when a liability guarantee is not required: Applying for temporary admission authorisation

In the case of temporary admission with partial relief from import duty, read more about the import duties and taxes for goods placed under the procedure under “Temporary admission with partial relief from import duty”.

A customs debt will be incurred if the procedure is not appropriately discharged

The authorisation holder must submit a discharge notification to the supervising customs office  within the prescribed time limit. The authorisation holder must also notify the supervising customs office if the obligations regarding the use of the procedure have not been met. For example, if the goods placed under the procedure within the time limit indicated in the authorisation have not been

• re-exported from the customs territory of the EU
• placed under a subsequent customs procedure, such as customs warehousing, release for free circulation, inward processing.

If the conditions or obligations regarding the procedure are not met, a customs debt will be incurred for the goods on the basis of Article 79 of the UCC. The customs debt is determined on the basis of Article 85 of the UCC. Read more about customs debt.

In the import declaration for temporary admission, the type of representation can be direct representation (2) or direct representation under the guarantor’s responsibility (2 + additional information code FITAK).

In the Customs Clearance Service, you can choose the type of representation in the “Parties” section under “Representative”. In the drop-down menu, choose either “2 – Direct representation” or “2 – Direct representation” and tick the box “On guarantor’s responsibility”. In an export declaration, the only possible type of representation is direct representation (2). 

When you are submitting a customs declaration for temporary admission with total relief from import duty, provide the following codes:

• Requested procedure: “53 – Temporary admission”
• Previous procedure or “00 – No previous procedure”, if there is no previous procedure
• Additional procedure code according to which you are placing the goods under the temporary admission procedure
  • The additional procedure code is a code beginning with D (D01–D30, D51).
• Preference “100 – Erga Omnes third country duty rates”
• Nature of transaction that best describes your activity
  • “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”
  • ”99 – Other transactions which cannot be classified under other codes”
• Value of the goods
  • Provide the information you have on the value of the goods as the value. In temporary admission, 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”.
    • Via message exchange, provide the value under “Item amount invoiced”.
  • Invoice or some other document indicating the value of the goods
    • Provide the details of the document and speed up the processing by attaching the document to the declaration.
  • Owner of the goods and the owner’s address details, if the additional procedure is D03, D08, D09, D12, D13, D16, D17 or D24
    • Message declarants provide this information using the additional information code “FIOOG – Owner of the goods”.
    • In the Customs Clearance Service, this information is provided under “Authorisation request”.

If you have an authorisation granted by the Customs Authorisation Centre

If you have an authorisation applied for in advance and granted by the Customs Authorisation Centre, the additional information related to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation. Provide the authorisation number in the customs declaration as follows:

• in message exchange under “Authorisations”
• in the Customs Clearance Service in the first choices after choosing the procedure.

If you apply for an authorisation with a customs declaration

If 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”. In the Customs Clearance Service, the same details must be provided as in message exchange.

When you’re applying for an authorisation with a message declaration, provide the detail 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”.

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

• Time limit required for using the procedure in whole months. If you are a message declarant, use the code “FIXBH – period for discharge (length in months: reasons)”.
• The customs office supervising the procedure, only in message exchange with the code ”FIXAA – Supervising customs office”.
  • In Finland, always provide “FI002000 – Electronic Service Centre”
• Details of planned activities, e.g. testing or exhibition. If you are a message declarant, use the code “FIXBN – Details of planned activities”.
• The first place of use or processing of the goods and the address details of the place must always be provided in the temporary admission procedure. If you are a message declarant, use the code “FIFPU – First place of use or processing”.
• The address details of all places of use or processing, including the first place of use or processing. If you are a message declarant, use the code “FIXAC – Place(s) of processing or use”. In the Customs Clearance Service, provide the details in the description field that opens when you click on “+Add”.
• Some identification details by which the goods can be identified. As method of identification, you should provide a unique identifier for the goods, such as an ID number, serial number or the name of a painting. If you are a message declarant, use the code “FIXBQ – Identification of goods”. Provide one of the following identification codes and a verbal identification as its description:
  • “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 to be provided on the means of identification used) 
  • “8” – No measures of identification in accordance with Article 250(2)(b) of the Code (only suitable for temporary admission).

You can also provide other specifying methods of identification, such as records kept of the procedure and the address where the records are stored, using the code “7 - Other means of identification”.

Re-export declaration discharging the procedure

When the temporary admission procedure is discharged with re-export, a re-export declaration (3153) is submitted for the goods. Read more on this page under “Discharge of the procedure with re-export”.

You can use the following additional procedure codes in temporary admission declarations:

• D01 – Pallets (including pallet spare parts, accessories and equipment) (Articles 208 and 209 of the Delegated Act (DA))
• D02 – Containers (including container spare parts, accessories and equipment) (DA Articles 210 and 211)
• D03 – Means of road, rail, air, sea and inland waterway transport (DA Article 212)
• D04 – Personal effects and goods for sports purposes imported by travellers (DA Article 219)
• D05 – Welfare material for seafarers (DA Article 220)
• D06 – Disaster relief material (DA Article 221)
• D07 – Medical, surgical and laboratory equipment (DA Article 222)
• D08 – Animals (twelve months or more) (DA Article 223)
• D09 – Goods for use in frontier zone (DA Article 224)
• D10 – Sound, image or data carrying media (DA Article 225)
• D11 – Publicity material (DA Article 225)
• D12 – Professional equipment (DA Article 226)
• D13 – Pedagogic material and scientific equipment (DA Article 227)
• D14 – Packings, full (DA Article 228)
• D15 – Packings, empty (DA Article 228)
• D16 – Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles (DA Article 229)
• D17 – Special tools and instruments (DA Article 230)
• D18 – Goods subject to tests, experiments or demonstrations (DA Article 231(a))
• D19 – Goods, subject to satisfactory acceptance tests, provided for in a sales contract (DA Article 231(b))
• D20 – Goods used to carry out tests, experiments or demonstrations without financial gain (six months) (DA Article 231(c))
• D21 – Samples (DA Article 232)
• D22 – Replacement means of production (six months) (DA Article 233)
• D23 – Goods for events or for sale (DA Article 234(1))
• D24 – Goods for approval (six months) (DA Article 234(2))
• D25 – Works of art, collectors' items and antiques (DA Article 234(3)(a))
• D26 – Goods other than newly manufactured ones imported with a view to their sale by auction (DA Article 234(3)(b))
• D27 – Spare parts, accessories and equipment (DA Article 235)
• D28 – Goods imported in particular situations having no economic effect (DA Article 236(b))
• D29 – Goods imported for a period not exceeding three months (DA Article 236(a))
• D30 – Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory (DA Article 216)
• D51 – Temporary admission with partial relief from import duty (DA Article 206, VAT Act 1(1)(2), Act on Excise Duty).

As a rule, the time limit for discharging the procedure for goods placed under the temporary admission procedure is no more than 24 months. However, this does not mean that a time limit of 24 months for discharging the procedure is granted for all goods in every situation. Customs may also prescribe a shorter time limit, as long as it is sufficient for the intended use.

For the following goods, the time limit for discharging the procedure is shorter than the usual time limit of 24 months:

• means of rail transport: 12 months
• commercially used means of transport other than rail transport: the time required for carrying out the transport operations
• means of road transport privately used
  • by students: the period they stay in the customs territory of the Union for the sole purpose of pursuing their studies
  • by persons fulfilling assignments of a specified duration: the period they stay in the customs territory of the Union for the sole purpose of fulfilling their assignment
  • in other cases, including saddle or draught animals and the vehicles drawn by them: 6 months
• privately used means of air transport: 6 months
• privately used means of sea and inland waterway transport: 18 months
• containers, their equipment and accessories: 12 months
• professional hire services and a hiring or rehiring contract based on such services: 6 months, 3 weeks or 8 days
• goods used to carry out tests or subject to tests, used to carry out tests, experiments or demonstrations without financial gain: 6 months
• goods for events or for sale in certain situations, delivered by the owner for inspection to a person in the Union who has the right to purchase them after inspection: 6 months
• animals owned by a person established outside the customs territory of the Union: at least 12 months.

You can request an extension of the time limit for discharging the procedure due to exceptional circumstances. You should request the extension before the expiry of the time limit. You can also request the extension of the time limit after the expiry of the original time-limit.

If the customs declaration was submitted electronically, you can request an extension of the time limit for the procedure from the supervising customs office (supervising customs office code FI00200). If you submitted the customs declaration to a customs office orally or by an act deemed to be a customs declaration, the supervising customs office is the customs office that received the declaration. 

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 “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 submitted the customs declaration to a customs office orally (Customs form 613) or by an act deemed to be a customs declaration, request the extension using Customs form 975e ”Application, extension of procedure time limits”. Send the application to the Electronic Service Centre at valvovatulli(at)tulli.fi).

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

If you wish to extend the time limit of an authorisation granted by the Customs Authorisation Centre, submit an amendment application in the Authorisations and Decisions Service.

The temporary admission procedure can be discharged in one of the following ways:

• A re-export declaration (3153) is submitted for the goods. Read more on this page under “Discharge of the procedure with re-export”.
• The goods are placed under a subsequent customs procedure, such as release for free circulation (4053), customs warehousing (7153), temporary admission (5353) or inward processing (5153).
  • In the customs declaration, provide the additional information code “00900 Discharge of temporary admission. ‘TA’ and the relevant authorisation number” and as its description the number of the temporary admission authorisation.
• Temporary admission can be discharged by transit if the goods are transferred to another operator in the Union. 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 the Union, a transit declaration alone is not sufficient; a re-export declaration must always be submitted first for the goods. Read the instructions on the details provided in a transit declaration: Providing the previous document in transit.
• The temporary admission procedure can be discharged in the same way as when the goods were released for the procedure.
  • If the goods were released for the procedure by an oral customs declaration they have not been placed under any other customs procedure after that, you can also discharge the procedure by an oral customs declaration. At the customs office of exit, present the customs form 613 that you received at the customs office of entry.
  • If the goods were released for the procedure by an act deemed to be a customs declaration (e.g. choosing the green channel at the customs office), you can discharge the procedure in the same way if the goods have not been placed under any other customs procedure.

Temporary admission is usually discharged with re-export, because re-export is one of the conditions for the procedure.

Provide the following details in the export declaration:

• procedure code 3153 (re-export)
• one of the following additional procedure codes, depending on whether the goods are admitted with partial or total relief from import duty:
  • 999 – Re-export of goods after temporary admission with total relief from import duty
  • 690 – Discharge of temporary admission with partial relief from import duty
• nature of transaction 60
• details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
  • Provide the authorisation using the additional document code “C516 – TEA - Authorisation for the use of temporary admission (Column 8d, Annex A of Delegated Regulation (EU) 2015/2446)” and provide the authorisation number as the description.
• If the authorisation has been granted based on a customs declaration, provide instead the additional information code “FISAP”.
• additional information code “00900 Discharge of temporary admission. ‘TA’ and the relevant authorisation number”
• previous documents
  • NMRN – the MRN of the previous electronic declaration and as its description the MRN and the goods item number (e.g. 001).
  • If there is no previous document provide “1ZZZ – Other document” and as its qualifier e.g. “active measure” and the date when the goods were placed under the procedure (e.g. “active measure 25.1.2024”).
  • If the declaration was submitted in the Import Declaration Service or via message exchange (ITU), provide “1ZZZ” as the previous document type.
• Any condition codes regarding possible export restrictions must be used as in export in general.

A re-export declaration cannot be submitted in two stages. It must always be submitted as a complete declaration.

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

If you have a written authorisation granted by the Customs Authorisation Centre (additional document “C516”), you can only declare goods indicated in one authorisation in a single re-export declaration. In a re-export declaration, you can provide several customs declarations for special procedures as previous documents. In a re-export declaration, you can only enter nine previous documents for one goods item. If there are more than nine previous documents, the goods must be divided between several goods items.

If you have applied for an authorisation with a customs declaration 

If you have applied for an authorisation with a customs declaration (additional information code “FISAP”), you can declare goods covered by several import declarations in the re-export declaration. In that case, there can be several previous documents for one re-export declaration, and they must be goods item-specific. In a re-export declaration, you can only enter nine previous documents for one goods item. If there are more than nine previous documents, the goods must be divided between several goods items.

If the goods were released for the procedure using a standard customs declaration, a discharge notification regarding the procedure must also be submitted to the supervising customs office. If you used an oral declaration or an act deemed to be a customs declaration, the notification is not submitted. 

The discharge notification must be submitted no later than on the day following the expiry of the time limit for the procedure.

In the case of temporary admission with total relief from import duty, submit the notification 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 e.g. in a separate document by email to the supervising customs office (valvovatulli@tulli.fi).

If you are submitting a discharge notification regarding the temporary admission procedure with partial relief from import duty, see the instructions under “Discharging the procedure for temporary admission with partial relief from import duty”.

Provide the following details in the customs declaration:

• requested procedure: “53 – Temporary admission”
• previous procedure or “00 – No previous procedure”, if there is no previous procedure
• additional procedure code “D51 – Temporary admission with partial relief from import duty”
• Please note that in temporary admission with partial relief from import duty, a VAT debt is already incurred on the value of the goods at the time of admission.
• preference “100 – Erga Omnes third country duty rates”
• nature of transaction that best describes your activity
  • “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”
  • ”99 – Other transactions which cannot be classified under other codes”.

If you have an authorisation granted by the Customs Authorisation Centre

If you have an authorisation applied for in advance and granted by the Customs Authorisation Centre, the additional information related to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation. Provide the authorisation number in the customs declaration as follows:

• in message exchange under “Authorisations”
• in the Customs Clearance Service in the first choices after choosing the procedure.

If you apply for an authorisation with a customs declaration

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”. In the Customs Clearance Service, the same details must be provided as in message exchange.

When you’re applying for an authorisation with a message declaration, provide the detail 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”.

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

• Time limit required for using the procedure in whole months. If you are a message declarant, use the code “FIXBH – period for discharge”.
• The customs office supervising the procedure, only in message exchange with the code ”FIXAA – Supervising customs office”.
  • In Finland, always provide “FI002000 – Electronic Service Centre”
• Details of planned activities, e.g. testing or exhibition. If you are a message declarant, use the code “FIXBN – Details of planned activities”.
• 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”.
• First place of use or processing and address details. If you are a message declarant, use the code “FIFPU – First place of use or processing”.
• Some identification details by which the goods can be identified. If you are a message declarant, use the code “FIXBQ – Identification of goods”. Provide one of the following identification codes and a verbal identification as its description:
  • “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 to be provided on the means of identification used) 
  • “8” – No measures of identification in accordance with Article 250(2)(b) of the Code (only suitable for temporary admission).

Goods placed under a procedure with one customs declaration can be placed under another customs procedure or re-exported in several separate consignments from the Union.

When the procedure for temporary admission with partial relief from import duty is discharged with re-export, a re-export declaration (3153) is submitted for the goods. In the re-export declaration, provide the national procedure code ”7VM – Re-export of goods after temporary admission with partial relief from import duty”. For detailed guidance, see “Discharge of the procedure with re-export”.

Also submit a discharge notification

If the goods were released for the procedure using a standard customs declaration, a discharge notification regarding the procedure must also be submitted to the supervising customs office.

The discharge notification must be submitted no later than on the day following the expiry of the time limit for the procedure.

In the case of temporary admission with partial relief from import duty, submit the notification 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 “008 – Notification of re-export or placement under another customs procedure after temporary admission (OSI)”.
  • As the description, provide the MRN of the re-export and the details required for levying the customs debt incurred (e.g. time of use, value, packages and the commodity code of the goods).
• If you are a message declarant, send a “Free-form contact” message and as the reason for contact, choose “008 – Notification of re-export or placement under another customs procedure after temporary admission (OSI)”.
  • As the description, provide the MRN of the re-export and the details required for levying the customs debt incurred (e.g. time of use, value, packages and the commodity code of the goods).
• Send the information e.g. in a separate document by email to the supervising customs office (valvovatulli(at)tulli.fi).

Customs sends a decision on the custom debt to be levied as a reply to the customer.

• Temporary admission to the European Union with relief from import duty is granted for the purpose of industrial or commercial transport of goods, either free of charge or in return for a charge, for means of transport by road registered outside the customs territory of the EU in the name of a person established outside the customs territory of the EU.
• The person who declares the means of transport for temporary admission is to be established outside the European Union.
• As a rule, means of transport registered outside the EU have been placed under the temporary admission procedure by crossing the border of the customs territory of the EU, which can be deemed to be a customs declaration.
• A means of transport temporarily admitted to the EU must not be left in the territory of the EU without the person who has the right to use the means of transport.
• The means of transport can be in the customs territory of the EU temporarily with relief from customs duty only for the time required for the transport.
• When the time required for the transport has expired, the temporary admission procedure regarding means of transport in commercial use must be discharged with another customs procedure, which in the case of third-country transport equipment is usually re-export.
• The time required for the transport varies. As a rule, the vehicle must leave the territory of the EU without delay once the tasks related to the transport have been carried out.
• In each individual case, Customs considers whether the means of transport has remained in the customs territory of the EU for longer than required for completing the transport task.
• If a means of transport is regarded as having been in the customs territory of the EU for longer than required for the transport tasks, and there is no acceptable reason for exceeding the time limit, Customs will levy the appropriate import duties and taxes on the means of transport. In this case, the means of transport will be held by Customs until the import duties and taxes have been paid.
• When a means of transport temporarily admitted to Finland with relief from customs duty is taken out of the customs territory of the EU through a customs office in Finland, Customs will, case by case, assess the time required for the transport if a more than ten days have passed since the means of transport was brought to the customs territory of the EU. 

Legislation

• Union Customs Code (EU) No 952/2013, Articles 215, 250 and 251.
• Commission Delegated Regulation (EU) 2015/2446, Articles 212 and 217

Conditions under which a person established in the customs territory of the EU can declare a means of transport registered outside the EU for the temporary admission procedure with relief from import duty

 

In this instruction, commercial use refers to the use of a means of transport for transporting persons for remuneration or to the industrial or commercial transport of goods, whether or not for remuneration. Private use means non-commercial use.

A person established in the customs territory of the EU refers to

• a natural person who has his or her habitual residence in the customs territory of the Union
• a legal person or an association of persons having its registered office, central headquarters or a permanent business establishment in the customs territory of the Union

A person established in the customs territory of the EU can use a means of transport with relief from import duty only in the cases provided for in Articles 214–216 DA.

Conditions under which persons established in the customs territory of the EU can temporarily and with relief from import duty import a means of transport registered outside the EU

Persons established in the customs territory of the EU shall benefit from total relief from import duty where any of the following conditions is fulfilled:

• in the case of means of rail transport, they are put at the disposal of such persons under an agreement whereby each person may use the rolling stock of the other within the framework of that agreement;
• in the case of means of road transport registered in the customs territory of the Union, a trailer is coupled to the means of transport;
• the means of transport are used in connection with an emergency situation;
• the means of transport are used by a professional hire firm for the purpose of re-export.

Conditions under which natural persons who have their habitual residence in the customs territory of the EU can temporarily and with relief from import duty import a means of transport registered outside the EU

• A natural person uses the means of transport privately and occasionally, at the request of the registration holder, provided that the registration holder is in the customs territory of the EU at the time of use.

Relief from import duty in respect of means of transport in other cases

• The means of transport is to be registered under a temporary series in the customs territory of the EU, with a view to re-export in the name of a natural person who is preparing to transfer normal residence to a place outside the customs territory of the EU.
• Total relief from import duties may in exceptional cases be granted where means of transport are commercially used for a limited period by persons established in the customs territory of the EU.

Other things to note

The holder of the procedure or another person who uses the means of transport must, on request, be able to prove to the customs authorities that the conditions for the temporary admission procedure described above are met. To establish this, e.g. the following is required, depending on the circumstances:

• proof of the registration of the means of transport outside the customs territory of the EU, in the name of a person established outside the customs territory of the EU
• in the absence of registration, proof that the owner of the means of transport is established outside the customs territory of the EU
• information on the person who has placed the means of transport under the temporary admission procedure
• proof of the date when the means of transport was placed under the temporary admission procedure
• proof of the right of the person established outside the customs territory of the EU to use the means of transport under the temporary admission procedure (depending on the circumstances, either a copy of the employment contract or a power of attorney from the authorisation holder)
• proof of the whereabouts of the registration holder if the habitual residence of the user of the means of transport is in the customs territory of the EU, and the use of the means of transport is not based on an employment relationship.

Legislation:

• Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council)
• Delegated Regulation (DA) (Commission Delegated Regulation (EU) 2015/2446), Articles 207 and 214–216

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Means of transport can be brought to the customs territory of the EU for repair, provided that they are actively placed under the temporary admission procedure, i.e. by an act deemed to be a customs declaration. In that case, all the conditions for the temporary admission of means of transport must be met, i.e. the means of transport must be registered outside the customs territory of the EU in the name of a person established outside the customs territory of the EU or, if the means of transport is not registered, its owner must be established outside the customs territory of the EU. In such cases, there will be no certification of exit of the export declaration, which must be taken into account as regards value added taxation.

No customs declaration is required for temporary admission, if the goods are imported under an ATA Carnet or a CPD Carnet. The ATA Carnet/CPD Carnet serves as a customs clearance document in which the customs office makes its entries. The ATA Carnet/CPD Carnet also provides an accepted guarantee for the imported goods.

Goods imported under the ATA Carnet/CPD Carnet must be re-exported within the prescribed time limit (no more than one year) and the goods must be transported to the original country of departure, where the Carnet must be returned to the chamber of commerce that issued it.

These carnets are international customs documents. Under an ATA Carnet, the following goods can be imported or exported between countries that are contracting parties of the customs convention in question and under a CPD/China–Taiwan Carnet, the following goods can be imported from Taiwan to the EU or exported from EU Member States to Taiwan:

• exhibition goods
• professional equipment
• commercial samples.

ATA Carnets and CPD Carnets are issued on application by chambers of commerce in each of the contracting countries. More information about ATA and CPD Carnets on the website of the Finland Chamber of Commerce.

Please note that Carnets do not replace other documents or authorisations that may be required upon import, such as import licences for firearms or health certificates.

You can get the ATA Carnet stamped at the nearest customs office that provides customer service or at Airport Customs. Customs no longer provides customer service in all the ports, but you can book an appointment. Contact details of customs offices

The ATA Carnet must always be presented to customs for endorsement at the customs office of the country from which the goods depart or in which they arrive. There is no need to present it in each country within the EU territory, because the EU is a single customs territory.

Use of the ATA Carnet in different situations

Vouchers for various uses are distinguished in the ATA Carnet by different coloured pages as follows:

• Exportation = export voucher for customs in the country of export (yellow)
• Importation = import voucher for customs in the country of import (white)
• Re-exportation = re-export voucher for customs in the country of destination (white)
• Re-importation = return voucher for customs in the country of departure (yellow)
• Transit = transit vouchers for customs in the country of transit (blue)

If goods are transported to several countries or in split shipments, check that there are enough vouchers in the ATA Carnet. While the ATA Carnet is valid, it’s possible to apply for more vouchers and, where justified, an extension of the validity of the ATA Carnet may also be granted. You can apply for a duplicate to replace a lost ATA Carnet.

Temporary export under the ATA Carnet

 

Opening of the ATA Carnet by customs in the country of export: Exportation voucher

The goods and the ATA Carnet are presented to customs in the country of export. The user of the ATA Carnet must sign the front cover and fill in sections D to F of the Exportation voucher and sign it. The Exportation voucher stays with customs in the country of export.

The export entries in the ATA Carnet are made by customs in the country of export. If the goods exit via another EU country, section seven of the yellow exportation counterfoil should not be filled in; instead, the customs office at the place of exit from the EU validates it with a signature and a date stamp. The counterfoils should not be removed from the ATA Carnet.

Return of the ATA Carnet to the country of dispatch: Re-importation voucher

When the goods return, the ATA Carnet is presented to customs at the first place of entry in the EU. The user of the ATA Carnet must fill in sections D to F of the Re-importation voucher and sign it. Customs will send the Re-importation voucher to the return address of customs in the country of export.

Using the ATA Carnet as a transit document: Transit voucher

When the ATA Carnet is used for starting a transit procedure in the country or area of transit, sections ‘D means of transport,’ ‘E packaging details’ and ‘F a) goods’ (numbers from the general goods list) are filled in. The place, date, name in print and the signature must also be provided. Customs provides a time within which the ATA Carnet transit document must be presented at the point of destination indicated.

See instructions for private individuals on transporting goods with an ATA Carnet.

• Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council), Articles 77, 79–80, 85, 210–225, 250–253
• Commission Implementing Regulation (EU) 2015/2447, Articles 264–269
• Commission Delegated Regulation (EU) 2015/2446, Articles 81, 136, 139, 169, 174, 178-180, 182, 204–238
• Commission Delegated Regulation (EU) 2016/341 (UCC Transitional Delegated Act), Articles 22, 55.