Declaring containers, packings and electronic cargo security and tracking devices
Containers and reusable packings can be brought in under the temporary admission procedure with relief from import duty, when they are used as means for transporting goods. If they are brought in to be sold, they must be declared like any other import goods.
Temporary admission of containers
Empty or loaded containers can be placed under the temporary admission procedure with relief from import duty. They must be durably and clearly marked with identification of the owner or operator, the identification marks and numbers of the container given by the owner as well as the tare weight (DA Article 201) The purpose of use of the containers must be transport of goods in international traffic.
Empty and loaded containers may be placed under the temporary admission procedure by an act deemed to be a customs declaration. If the container is empty and it is placed under the procedure through a declaration deemed to be a customs declaration, you may need to submit an entry summary declaration or an exit summary declaration for it. Read more about declaring empty containers.
Temporary admission of packings
A standard customs declaration must usually be submitted to Customs for packings imported under temporary admission. Reusable packings can also be imported with an oral customs declaration or they can be placed under the temporary admission procedure by an act deemed to be a customs declaration (a so-called active measure). Reusable packings can only be declared with an oral customs declaration or by active measure if they have indelible markings that enable identification of a person established outside the EU or in the territory of the EU.
Temporarily admitted packings can be either filled or empty upon admission. The packings can be empty when they are to be used for packing export goods. They can be filled when, after unloading, they are intended for re-export, whether empty or filled. (DA Article 228). If the packings declared by an act deemed to be a customs declaration are arriving empty, you may have to submit an entry summary declaration for them. Read more about declaring empty packings.
Packings can be re-exported in the same way when they were placed under the temporary admission procedure. For example, if the packings were placed under the procedure with an oral customs declaration, they must also be re-exported with at least an oral customs declaration. If the packings placed under the procedure with an oral customs declaration were placed under another customs procedure such as customs warehousing, an electronic re-export declaration must be submitted for the packings.
Read more about the temporary admission procedure.
Electronic cargo security and tracking devices (electronic cargo sensor devices, eCSD)
For electronic cargo security and tracking devices attached to transport packings or placed inside the packings, a standard customs declaration can be used for temporary admission.
The devices can be declared for the temporary admission procedure by an act deemed to be a customs declaration (so-called active measure) or with an oral declaration, when both of the following requirements are met:
- The devices arrive with packings that can be placed under the temporary admission procedure based on Article 228 of the DA.
- The devices are to be re-exported together with the packing.
The electronic cargo security and tracking device can be placed inside or on the outside the packing to be transported, and the packing can be empty or full.
Note that if the electronic cargo security and tracking device doesn’t arrive with the packing, you can’t apply the temporary admission procedure based on Article 228 of the DA.
The following details must be provided in the standard declaration for temporary admission of electronic cargo security and tracking devices:
- requested procedure “53 – Temporary admission”
- additional procedure code “D14 – Packings, full”, when you submit a declaration for electronic cargo and security tracking devices
- additional information code “FIXXX – Other additional information” and as its description “the item in question is a security and tracking device.”
Read more about the details required in a customs declaration for temporary admission.
Discharge of the procedure
Electronic cargo security and tracking devices can remain under the temporary admission procedure in the EU territory for a maximum period of 24 months. The devices must be exported together with the packing and the re-export declaration can be made in the same way as when they were placed under the temporary admission procedure. The temporary admission procedure can also be discharged by placing the devices under some other acceptable customs procedure.
Import of containers and packings
Containers and packings that are imported to be sold, to be used by the company or for rental purposes, are declared like all other imported goods.
However, packaging material used for packing goods don’t have to be declared for free circulation, if the packaging material was included in the price of the goods and the packings remain in the territory of the EU. Read more about submitting an import declaration.
If a third country container under the temporary admission procedure stays permanently in the EU territory because it has been sold, it must be declared for free circulation. Also, if a container is sold or rented e.g. for storage use or for use as an office, it must be declared for free circulation.
A container must be declared before it can be used for other purposes. Containers remain under the temporary admission procedure until they are placed under a subsequent appropriate customs procedure, e.g. released for free circulation.
Containers are duty free based on the customs tariff. VAT-registered operators declare the import VAT on their own initiative to the Finnish Tax Administration. If the operator isn’t registered in the VAT register of the Tax Administration, the import VAT will be paid with a customs clearance decision in connection with import.
The purchase price of the containers is to be provided as transaction price of the goods. If the invoice is not available at the time of declaration, the holder of the goods or the declarant, depending on the type of representation, can apply for an authorisation to present the invoice retrospectively. Read more about the authorisation to present missing documents.
Details to be provided in the customs declaration
Regarding containers under the temporary admission procedure, a customs declaration must be submitted separately for each seller.
Provide the following details in the customs declaration:
- procedure code 4053
- additional procedure code “999 – no additional procedure” if there is no additional procedure
- nature of transaction “11 – Outright purchase/sale”
- additional information code “00900 TA / Discharge of temporary admission / Article 238 of Delegated Regulation (EU) 2015/2446” and as its qualifier “temporary admission, no previous customs declaration”
- mode of transport at the border and nationality of active means of transport
- If you don’t have the specific details, you can provide the available information, e.g. mode of transport “1 – Sea transport” and nationality of active means of transport “FI”.
- identification of means of transport on arrival and its qualifiers
- If you don’t have the specific details, you can provide the available information, e.g. mode of transport “1 – Sea transport”, nationality of active means of transport “FI” and type of identification “11 – Name of the sea-going vessel”.
- previous document
- If there is no previous document provide “1ZZZ – Other previous document” and as its qualifier “active measure”.
Providing the statistical value
If you don’t know the value of the goods upon their arrival in Finland, enter the customs value of the goods as the statistical value.
Filing VAT
If you are a VAT-registered operator, file VAT in the Tax Administration’s MyTax service.
If you are not a VAT-registered operator, provide the values included in the taxable amount for VAT with appropriate codes in the customs declaration:
- 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).
Packings under the temporary admission procedure must be re-exported from the EU within the time limit for discharging the procedure. Read more about submitting a re-export declaration.
If third country packings under the temporary admission procedure stay permanently in the EU territory, they must be declared for free circulation. Read the detailed guidance below.
Details to be provided in the customs declaration
If you are declaring temporarily admitted packings for free circulation, provide the following details in the customs declaration:
- procedure code 4053
- additional procedure code “999 – no additional procedure” if there is no additional procedure
- nature of transaction e.g. “11 – Outright purchase/sale”
- additional information code “00900 TA / Discharge of temporary admission / Article 238 of Delegated Regulation (EU) 2015/2446” and as its qualifier the MRN or customs clearance number
If the goods arrive free of charge, read more about declaring free-of-charge goods in an import declaration.
Providing the statistical value
If you don’t know the value of the goods upon their arrival in Finland, enter the customs value of the goods as the statistical value.
Filing VAT
If you are a VAT-registered operator, file VAT in the Tax Administration’s MyTax service.
If you are not a VAT-registered operator, provide the values included in the taxable amount for VAT with appropriate codes in the customs declaration:
- 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).