Declaring restrictions, preferential treatment and anti-dumping duties with condition codes and TARIC codes
When you are an importer, you must find out if your goods are subject to import restrictions or if a permit is required for them. You must indicate that information in your customs declaration with, for example, conditional codes and additional TARIC codes.
The Customs Clearance Service checks, for example, any restrictions concerning commodity codes directly from the TARIC database maintained by the European Commission. If a commodity code is under restrictions and the required additional information is not included in the customs declaration, the processing of the declaration is interrupted.
An import restriction or prohibition may be based on EU or national provisions. Read more about import restrictions and prohibitions at Restrictions and controls of food and consumer goods and New Official Controls Regulation.
Examples of measures and conditions required for goods:
- measure codes (restrictions on imports of goods)
- authorisation codes (import authorisation must be provided).
A condition code can also be used to indicate the fulfilment of requirements for preferential treatment to be applied on goods. For example, condition codes are provided when applying for preferential treatment with the customs declaration in accordance with the EEA Agreement (customs system 2012). In such cases, condition code Y021 is used to indicate that a document qualifying the goods for preferential treatment (for example a EUR.1 goods certificate) can be presented as an attachment to the customs declaration. Read more about preferential treatment.
When importing fresh vegetables, fruits and berries for use as food, the phytosanitary and import requirements for food should be taken into account. As regards these products, Customs is responsible for food safety controls, EU’s intensified import controls and phytosanitary controls. Please note that one product may be subject to several of these controls. First, find out the commodity code of the product, because it allows you to find out what the import of the product requires.
Food safety controls
Food safety controls ensure the absence of harmful substances in the imported food, such as mould toxins, heavy metals or pesticide residues. This is to ensure that the products are safe for customers. Customs controls the safety of imported vegetables and fruits by random checks. Read more about controls of food and consumer goods conducted by Customs.
Phytosanitary requirements serve to ensure that there is no presence of plant pests or plant diseases in the imported products. Their spread is prevented by requiring a phytosanitary certificate and through phytosanitary controls. Please note that the import of certain plants and plant products from outside the EU is totally prohibited whatever the amounts imported. Learn about the import bans for plants and plant products in the Finnish Food Authority’s guide (in Finnish).
A phytosanitary certificate is required for fresh vegetables, fruits and berries. In addition, a phytosanitary entry document (CHED-PP) must be submitted for the products in advance to the TRACES system. To use the Traces system, a user ID is required.
Exceptions to this rule are pineapples, coconuts, durians, bananas and dates, which can be imported without a phytosanitary certificate and a CHED-PP entry document.
You can check the restrictions, determined by the commodity code, in the Fintaric service in order to learn whether the product requires a phytosanitary certificate (document code “5rke - Phytosanitary certificate”). Please note that despite the restrictions determined by the community code, the phytosanitary certificate is not required for dried, frozen, preserved or otherwise processed foods of plant origin.
Read more about the phytosanitary requirements on the Customs’ website or phytosanitary requirements on the Finnish Food Authority’s website
Foodstuffs subject to intensified import controls
The Commission has placed certain high-risk foodstuffs under intensified import controls through separate regulations and decisions. The regulations define the frequency of sampling and the possible documentation requirements. Read more about the intensified import controls on foodstuffs.
Prior to the import, please check whether the vegetables, fruits and berries you are importing belong under the intensified import controls. The intensified import controls will be displayed in the Fintaric service when you view the restrictions determined by the community code and the country of origin. Through the Fintaric service, you can also see the updated legislation on the product. If you are importing berries, for instance, the product may also be subject to radiation control. Please note that you cannot see this in the Fintaric service, so you should always check the Regulation 2020/1158 in order to learn whether the product is subject to radiation control.
If the products are subject to intensified controls, an entry document for products subject to intensified controls (CHED-D) must be submitted for them in advance to the TRACES system. Read more about advance inquiries on controls of food and consumer goods.
Example: My company intends to import fresh oranges from Egypt.
- Find the community code of the product, for example, in the Fintaric service.
- Find out if the product is subject to phytosanitary requirements. You can check the conditions determined by the community code and the country of origin in the Fintaric service. The restrictions determined by the community code include a document code requirement “5RKE - Phytosanitary certificate”. This means that a phytosanitary certificate and a phytosanitary entry document (CHED-PP) are required for the product. The phytosanitary certificate is always required, because the provisions on phytosanitary controls do not contain any exceptions.
- Find out if the product is also subject to the EU’s intensified controls in addition to phytosanitary controls. You can check the conditions determined by the community code and the country of origin in the Fintaric service. The restrictions determined by the community code include a document code requirement “C678 - Common entry document (CHED-D)”. This means that the product is subject to intensified controls and an entry document for products subject to intensified controls (CHED-D) is required for importing them. Also double check whether, for instance, an exemption provided for in the regulation is applicable to the product, whereby no CHED-D entry document is required (for example, if the quantity of the product to be imported is small or the end-use of the product allows it to be imported without the entry document).
- Obtain the user ID for the Traces system and request credentials for the CHED-PP and CHED-D entry documents.
- Check the correct border crossing point through which the products may be imported to Finland. See the approved border control points (BCP). When needed, apply for the status of other control point (CP) for your warehouse.
- Check whether the import of the product is subject to other documentation requirements (e.g. certificate of analysis of radioactivity or analysis certificate). See instructions for detailed advice on importation of goods subject to intensified controls.
Materials and articles that are in contact or are intended to come into contact with food, are so called contact materials (e.g. food packages, cutlery, pots and mugs). They are considered by legislation as equivalent to foods, though they are referred to as consumer goods. Such goods are subject to applicable food legislation.
Customs controls the safety of contact materials by random checks. Read more about controls of food and consumer goods conducted by Customs. To speed up the import clearance, you can make the advance inquiry on taking samples yourself, if there is an invoice and a packing list for the item to be imported. Read more about advance inquiries on controls of food and consumer goods.
Be prepared that at request you must present the statements of conformity and test reports relating to the samples. For details see the Regulation on materials and articles intended to come into contact with food (EC) No 1935/2004.
Contact materials subject to intensified controls
Please check whether the food contact materials you are importing are subject to EU’s intensified controls. The restriction is displayed in the Fintaric service, when you see the restrictions determined by the community code and the country of origin.
Example: You are importing tableware made of melamine plastic material from China.
- Check the restrictions determined by the community code and the country of origin in the Fintaric service. The product being subject to EU’s intensified controls, the restrictions determined by the community code include a documentation requirement “C060 - Declaration to be provided for every consignment of kitchenware falling under the provisions of (EU) Regulation 284”. The regulation concerns the import of polyamide and melamine plastic kitchenware originating in or consigned from the People’s Republic of China and Hong Kong Special Administrative Region.
- A declaration form and a laboratory report set out in the regulation are required for importing tableware made from melamine plastic material. It must be apparent from the laboratory report that the products do not emit too much formaldehyde. Submit the required documentation in advance to Customs. See instructions for detailed advice on importation of goods subject to intensified controls.
Completely prohibited contact materials
Please note that import of plastic food contact materials containing bamboo flour, rice flour or other unauthorised vegetable fibres is prohibited. Read more about the prohibited plastic products containing vegetable fibres on the Finnish Food Authority’s website.
- The food and consumer goods control of Customs.
- More information on contact materials is available on the Finnish Food Authority’s website.
- There is a compilation of legislation concerning contact materials on the website of the Ministry of Agriculture and Forestry of Finland.
Customs performs product safety controls of specific goods aimed at consumers. Such goods include, for example, toys, cosmetic products, metallic jewellery as well as products that are in contact with skin, such as clothes or leather gloves. The control is carried out based on risk assessment; therefore, not all import consignments are examined. Please check whether the goods that you are importing belong to consumer goods controlled by Customs.
Before the goods arrive in Finland
You can make an inquiry in advance from Customs’ consumer safety unit concerning the taking of samples. This pertains to all foods and consumer goods under the scope of Customs’ product safety controls. Based on the advance inquiry, Customs’ consumer safety inspectors can decide on taking samples from import consignments prior to their arrival and the placing of them under a customs procedure. Read more about advance inquiries and advance notifications on controls of food and consumer goods.
When the goods arrive in Finland
If you have made an advance inquiry, you should provide in the additional information field of the customs declaration the reply from Customs’ consumer safety regarding the advance inquiry as well as the date, a reference and the name of the consumer safety inspector. When you lodge the customs declaration using the SAD form, enter the same details in box 44.
If no advance inquiry has been lodged regarding the import consignment before the customs declaration was made, the consumer safety inspectors decide on the need to take samples only when the customs declaration is lodged. This may delay the processing of the customs declaration and the release of the goods.
We recommend attaching the invoice and other related documents to the customs declaration.
When no control or testing of the consignment is carried out
If the consignment is not subjected to any control, sampling or other measures, Customs confirms a decision on release for the customs clearance. Provide the result of the advance inquiry in a customs declaration, for example, as follows: ”FIXXX No samples, 1.7.2013, reference number 123456, name of consumer safety inspector.”
When control or testing of the consignment is carried out
If you have made an advance inquiry, remember to provide information on the sampling with the additional information code FICON. If the response to your advance inquiry is, e.g., “samples will be taken”, enter in addition to the reply to your advance inquiry a request for a movement permit, e.g. as follows: “FICON samples will be taken 1.7.2013, reference number 123456, name of the consumer safety inspector and a movement permit to a place of inspection.”
You can speed up the processing of the customs declaration by submitting the location, where a movement permit can be granted, as the inspection location. When controls or sampling of the consignment is carried out, it can be performed in a location suggested in the customs declaration if the location is suitable. Read more on providing the location and the inspection location in the Customs Clearance Service or in message format.
Movement to a control point is requested in a customs declaration and the permission is granted with a movement permit. The goods that received a movement permit can be unloaded from the means of transport to a location in accordance with the movement permit, but the goods must be kept separate from other goods. Sampling or customs controls are carried out in accordance with the instructions in the movement permit.
The declaration can be split if samples are only to be taken of some of the goods, and if Customs has given permission for splitting the declaration. If you split a customs declaration
- the goods that are not sampled can be released for free circulation.
- the goods that are to be sampled can be moved to the control location with a movement permit.
When the results of the control or the examination are available and the consignment has been accepted for import, Customs confirms a release decision for the import consignment.
If non-compliances, which prevent the importation of the goods, have been observed during the control or examination, a release decision is not confirmed and the operator must immediately take the actions required by Customs to return, destroy or repair the goods. Always follow the instructions given by Customs. For example, re-export of the goods back to the seller always requires an authorisation granted by Customs. More information on Destruction of goods in commercial traffic.
Providing a condition code
Provide a condition code when you are using a commodity code or a specific customs system that requires a condition code.
Here is how you provide condition codes in various services and transaction channels:
When you submit a customs declaration in the Customs Clearance Service, you can select the applicable condition code from the options available. In other words, you do not have to enter the condition codes required for the commodity code separately. For example, if you have a document or permit that you must present upon importing goods, you can select the code for the permit or document, and enter the number of the permit or document in the “Reference” field. If there are no restrictions on importing the declared goods, select the negation code ”Y9xx”.
If you are submitting a customs declaration in message format, enter the condition code in the consignment details. If you must present a permit or document for the goods you are importing, you can enter the document code and other required information in the “Additional documents” field. If there are no restrictions on importing the goods, enter the negation code “Y9xx” indicating no restrictions.
When you submit a customs declaration in the service “Import declarations for businesses - special procedures” (ITU) or in message format, enter the condition code in the consignment details. If you must present a permit or document for the goods you are importing, you can enter the document code and other required information in the “Additional documents” field. If there are no restrictions on importing the goods, enter the negation code “Y9xx” indicating no restrictions under the “Additional information” section for the consignment. Use additional information code “XAN” and condition code “Y9xx”.
If you are using a fallback procedure and submitting the declaration on a SAD form, the condition code should be entered in box 44 of the form.
Providing an additional TARIC code
You can use an additional TARIC code can be used for indicating restrictions on goods or applying for a company-specific anti-dumping duty for a goods item.
For example, if a commodity code is subject to a company-specific anti-dumping duty, your customs declaration must include an additional TARIC code in addition to the commodity code. Based on the additional TARIC code, the Customs Clearance Service will determine the correct company-specific anti-dumping duty for the goods item. Moreover, be sure to include an additional document code (for example D008 or D022) for indicating that you have a valid trade invoice. You can check the TARIC database for the correct code. Read more on the page “Anti-dumping and countervailing duties as well as safeguard duties, i.e. additional duties”.
Where can I find condition codes and additional TARIC codes?
To find out if you should include a condition code or an additional TARIC code in your customs declaration, you can check the FINTARIC service or the TARIC database maintained by the European Commission. The service and the database provide information on the requirements for using a conditional code. Usually, you must present the required document for using a conditional code.
You are importing a video recorder (commodity code 8525809900) from Norway and you need to find out the condition code you must enter in your customs declaration in order to apply for preferential treatment.
In the FINTARIC service, you can access the information for the goods by entering the commodity code in the “Commodity code or description” field. Open the commodity code details by clicking on the commodity code number. Then, select Norway from the “Measures for” menu, and click on the “Duties” tab.
You can apply for preferential treatment accordant with the EEA Agreement using customs system 2012 (EEA). To apply for preferential treatment, you must have the required documentation, for example a EUR.1 certificate of origin from Norway. You must indicate the document entitling to preferential treatment in your customs declaration. You can access the conditions by selecting the icon with two opposite arrows on the row “2012 (European Economic Area)”.
You can access the conditions and codes by clicking the icon. The conditions state that if the document Y021 is not presented, the measure is not allowed. This means that, if you are applying for preferential treatment accordant with EEA Agreement for your goods, you have to include the condition code Y021 and the document entitling you to preferential treatment in your customs declaration.
See also the instructions for using the FINTARIC service.
You are importing a video recorder (commodity code 8525809900) from Norway and you need to find out the condition code you must enter in your customs declaration in order to apply for preferential treatment.
Search the TARIC database for details on the goods. Enter the commodity code in the “Goods code” field and click on “Retrieve measures”.
You can apply for preferential treatment accordant with the EEA Agreement using customs system 2012 (EEA). To apply for preferential treatment, you must have the required documentation, for example a EUR.1 certificate of origin from Norway. You must indicate the document entitling to preferential treatment in your customs declaration.
Search the section “European Economic Area (EEA 2012)” and click on “Show conditions”. Section “B1” contains the entry “Y021”, meaning that the measure can be applied when you have the required document. Section “B2” indicates that if you do not have the required document, the measure is not applicabe. The section “Additional information/Documents produced/Certificates and authorisations” indicates the document that you must present. The section reads “Y021 Request for EEA preferential treatment”. This means that, if you are applying for preferential treatment accordant with EEA Agreement for your goods, you have to include the condition code Y021 and the document entitling you to preferential treatment in your customs declaration.