Destruction of goods

Destruction of goods can also be a part of a company’s business activities. This instruction does not deal with destruction as a transaction. Destruction as a transaction refers to activities where a company operating in the EU customs territory import goods for destruction from outside the EU customs territory for the purpose of a transaction or offers destruction services for goods imported from outside the EU customs territory.

The transaction can be e.g. one of the following:

• Waste is imported from outside the customs territory of the EU to a waste treatment facility.The waste is the kind of raw material that the facility needs for heat generation and that disappears during the heat generation. The waste cannot be destroyed under customs supervision, but it can e.g. be declared for free circulation or placed under the inward processing procedure. Read more about inward processing on our website.
• For waste imported from outside the EU customs territory, a waste treatment facility can offer a destruction or treatment service where the imported waste is destroyed at the facility. The waste cannot be destroyed under customs supervision. Instead, it can e.g. be declared for free circulation or placed under the inward processing procedure. Read more about inward processing on our website.

The goods can be destroyed at the customer’s request or on the customer’s initiative. If the goods have been placed under the inward processing procedure (51xx), temporary admission procedure (53xx) or customs warehousing procedure (71xx), the goods to be destroyed must be placed under the inward processing procedure. Temporarily stored goods that the customer does not wish to release for free circulation can also be destroyed under the inward processing procedure.

Read more about destruction on the webpage on inward processing.

If the goods have been released for free circulation, it is no longer possible to use the inward processing procedure. Read more on the page Defective goods cleared through customs.

After inspection, Customs may establish that the goods can’t enter the market. If it’s not possible to repair or export the goods e.g. due to missing documents, destroying the goods can be an alternative. The destruction can take place under Customs’ supervision e.g. at an agreed waste treatment facility or in another agreed manner. In that case, the goods are not placed under the inward processing procedure. When goods are destroyed under customs supervision, the customer will be responsible for the costs of the destruction.

Contact Customs’ mobile team and agree on the when, where and how the goods are going to be destroyed. Since the customer will bear the costs of the destruction, you should always find out carefully in advance how and where the goods can be destroyed. Customs’ notification contains the contact information of the mobile team.

When you receive the certificate of destruction of the goods, attach it to the customs declaration primarily with a free-form contact request. You will receive the release rejection decision when Customs has issued the certificate of destruction. Archive the certificate you have received.

Customs controls foods of non-animal origin and specific consumer goods. The controls are product safety examinations carried out at the Customs Laboratory. In matters relating to market entry of products, you can contact our Product Safety Unit. 

After the examination, the Product Safety Unit may conclude e.g. that the product can’t enter the Finnish market. In that case, the Product Safety Unit will send a notification of rejection of the goods. The rejected goods can e.g. be repaired, returned to the seller or re-exported. Each alternative will always require an authorisation issued by the Product Safety Unit. The rejected goods can also be destroyed under Customs’ supervision.

The Product Safety Unit can also order that products causing a health risk be destroyed in accordance with the food or consumer goods legislation. In that case, contact the Electronic Service Centre. Use the free-format contact request in the customs declaration for the goods ordered to be destroyed. Attach the decision on destruction received from the Product Safety Unit.

Goods rejected in examinations will be destroyed either at the customer’s request or by order of Customs. You will be informed of the rejected goods by Customs. If you choose destruction of goods as further measure, contact Customs’ mobile team and agree on when, where and how the goods are going to be destroyed. Since the customer will bear the costs of the destruction, you should always find out carefully in advance how and where the goods can be destroyed. Customs’ notification contains the contact information of the mobile team.

When you receive the certificate of destruction of the goods, attach it to the customs declaration primarily with a free-form contact request. You will receive the release rejection decision when Customs has issued the certificate of destruction. Archive the certificate you have received.

Controls of intra-EU trade

The Product Safety Unit can carry out controls of goods in intra-EU trade and, after the controls, order that also foods and consumer goods purchased in intra-EU trade be destroyed. The order will be issued in the final decision mailed to you company

When a consignment is found to be non-compliant in controls of intra-EU trade, Customs will recommend in the advance notification that the consignment be subject to prohibition of use and kept in storage. The final decision, issued after the hearing period, may contain an order that the consingment be destroyed.

Agree on the supervision of destruction with Customs’ mobile team. Since the customer will bear the costs of the destruction, you should always find out carefully in advance how and where the goods can be destroyed. Customs will send you a certificate of destruction of the goods. Archive the certificate.

On the customer’s application, the Product Safety Unit can also accept other measures regarding the goods instead of destruction, e.g. that the goods shall be repaired. Read more about controls of goods in intra-EU trade.

The storage operator may notice that the goods unloaded or to be unloaded into the temporary storage facility are defective. The goods may have already been received at the storage facility and entered in the storage records. However, in justified circumstances, temporary storage can be ended with destruction.

The storage operator or importer has two alternatives regarding destruction of goods.

1. It can be requested that the goods in temporary storage be destroyed under customs supervision. By sending a free-form contact request to Customs e.g. with a temporary storage declaration, the storage operator, importer or representative can request that the goods be ordered to be destroyed. In the destruction request, the operator must request Customs to order that goods be destroyed. In addition, the following details must be provided:
   • the name and contact information of the customer who Customs can contact to agree on the time of destruction and other matters
   • the name and contact information of the customer who is responsible for the destruction costs
   • exact description and quantity of the goods to be destroyed as well as the current location of the goods
   • preferred time for the destruction
   • how the goods are going to be destroyed
   • details of the place of destruction and, if there is a company operating at the address of the place of destruction, the name of the company
   • is a permit needed for moving the goods to the place of destruction
   • declaration number – such as the temporary storage declaration MRN, transport document reference and goods item number or for transit the MRN, house consignment number and goods item number.

When Customs accepts the customer’s request for destruction of goods under customs supervision, Customs will send e.g. the storage operator Customs’ notification ordering the goods to be destroyed. The storage operator will agree on the time and manner of destruction with Customs’ mobile team. When the goods have been destroyed, the mobile team will send a certificate of destruction of the goods.

The storage operator must always make sure to receive their own copy of the certificate of destruction of the goods issued by Customs’ mobile team, because the certificate ends the storage. The certificate must be attached to the storage operator’s own storage records.

2. Goods in temporary storage can also be placed under the inward processing procedure and destroyed under the inward processing procedure. Read more about destruction of goods under the inward processing procedure.

The importer has already submitted a customs declaration for release for free circulation, but the processing of the declaration has been interrupted e.g. due to a missing document

If the importer can’t submit the missing document afterwards and the goods can’t be returned, the customer will send Customs a free-form contact request asking Customs to order the goods to be destroyed due to a missing document.

If Customs accepts the request for destruction, Customs will, if needed, request the customer to amend other incorrect details in the declaration and to add the additional information code “FIHAV – Destruction of goods under customs supervision by order of Customs” to the declaration.

A movement permit can also be issued for the goods covered by the declaration if the goods must be moved from the storage facility or warehouse to the place of destruction.

Contact Customs’ mobile team and agree on the when, where and how the goods are going to be destroyed. Since the customer will bear the costs of the destruction, you should always find out carefully in advance how and where the goods can be destroyed. Customs’ notification contains the contact information of the mobile team.

When you receive the certificate of destruction of the goods, attach it to the customs declaration primarily with a free-form contact request. You will receive the invalidation decision when Customs has issued the certificate of destruction. Archive the certificate you have received.

The importer notices that a document is missing, when the goods are in temporary storage. A customs declaration for release for free circulation has not yet been submitted

If the importer can’t submit the missing document afterwards and the goods can’t be returned, the customer will send Customs a free-form contact request asking Customs to order the goods to be destroyed due to a missing document. The importer can follow the instructions under “If the goods are in temporary storage and the aim is to destroy them”.

Excise products that have been destroyed during transport or have expired must be destroyed under Customs’ supervision. Even though the Finnish Tax Administration is responsible for excise taxation, Customs supervises the destruction of goods. Regarding destruction, the customer must contact the Customs Command Centre (tel. +358 295 527 041, email: johtokeskus(at)tulli.fi), which will forward the customer’s request for destruction of the goods to Customs’ mobile team. Provide the following details in the message to the Command Centre:

• the customer’s name
• the goods to be destroyed and the quantity of the goods
• when the goods are going to be destroyed
• where the goods are going to be destroyed
• declaration number (EMCS/warehouse deposit number).

A certificate of destruction of the goods will be issued and archived by Customs. If needed, the Finnish Tax Administration will request the details of the destruction from Customs.

If relief from customs duty is granted on the basis of the Duty Relief Regulation for goods imported for examination, analysis or tests, but they are not completely used up or destroyed during examination (Articles 95–101 Duty Relief Regulation)

Relief from customs duty has been granted on the basis of the Duty Relief Regulation for goods imported for examination, analysis or tests. The additional information C33 has been provided in the customs declaration. After the examination, the customer notices that the goods haven’t been completely used up during examination. The goods remaining can be destroyed with Customs’ consent and under Customs’ supervision. If the goods remaining are not destroyed, rendered commercially valueless or exported from the customs territory of the EU, customs duty and VAT may have to be paid for them.

If the customer wishes to destroy the goods remaining, they will send Customs a free-form customs request from the same customs declaration used for releasing the goods for free circulation. In the request, the customer notifies that they want to destroy the goods remaining after the examination.

Before destroying the goods, agree with Customs’ mobile team on when, where and how the goods are going to be destroyed. Since the customer will bear the costs of the destruction, you should always find out carefully in advance how and where the goods can be destroyed. Customs’ mobile team will contact the customer and agree on when, where and how the goods are going to be destroyed and will supervise the destruction.

Customs will send you a certificate of destruction of the goods. Archive the certificate.