Declaring goods of low value (no more than 150 euros)

You can submit a customs declaration for low value goods in these situations:

• The goods are imported directly from outside the EU to a consignee in the EU.
• The actual value of the goods doesn’t exceed 150 euros. 
  • If the goods have been purchased: Provide the purchase price of the goods as the value of the goods, excluding e.g. transport and insurance costs, unless they are included in the price and not separately indicated on the invoice.
  • If the goods haven’t been purchased: Provide the actual value of the goods, that is, the price that would have been paid for them if they had been sold.
  • The value is considered per consignment, that is, the goods arrive from one consignor to one consignee under a single transport contract.
• The goods are exempt from customs duty in accordance with the Duty Relief Regulation and the consignment doesn’t contain
  • products that are subject to restrictions
  • excise products, such as alcohol products, tobacco or tobacco products
  • perfumes or eau de toilette products.
• You use the following additional procedure codes in the customs declaration:
  • the code C07, if the exemption from customs duty is based on Article 23 of the Duty Relief Regulation, that is, on declaring goods of negligible value (not exceeding 150 euros) and on either declaring the import VAT either in the Finnish Tax Administration’s MyTax service or paying it with the customs invoice. Read more about import VAT
  • the code C08, if the exemption from customs duty is based on Article 25 of the Duty Relief Regulation, that is, on a gift worth less than 45 euros, sent by a private individual to another private individual, in which case the import VAT doesn’t need to be paid
  • the code F48, if a private individual or a company not registered for VAT imports goods from third countries and has used the special scheme for distance sales (IOSS consignments), in which case the VAT has been paid to the seller of the good at the point of purchase
  • the code F49, if the carrier is registered as a user of the special arrangement (SA) and submits the import declaration on behalf of a private individual or a company not registered for VAT and pays the VAT on behalf of the importer to Customs.

If the consignment contains several items, the declaration can’t be split in order to declare the items exempt from customs duty using an import declaration for low value goods.

The import declaration for low value goods has a reduced data content compared to the standard declaration (FI415). Unlike for the simplified declaration, no supplementary declaration is required for this declaration.

Submit the declaration for low value goods via the Customs Clearance Service or if you are a message declarant, with the message FI485.

The consignee can submit the declaration or use a representative. 

Customs can request a power of attorney or an authorisation for submitting the declaration from the representative.

If the representative doesn’t present a power of attorney or an authorisation, the representative takes full responsibility of the declaration.

The details in the import declaration for low value goods

Choose the procedure code 4000 in the first choices you make in the Customs Clearance Service. When you choose that the total value of the consignment is 150 euros or less and that the goods are not subject to restrictions or excise duty, you will be directed to fill in a declaration for low value goods.

Message declarant: check this content in the message implementing guidelines (MIGs): FI485B – Low value consignment declaration.

Provide the following details in the declaration:

• Under “Parties”:
  • as the exporter, provide the consignor of the goods
  • as the importer, provide the actual consignee of the goods
  • If the consignment is an IOSS consignment, provide the additional fiscal traders using the code “FR5 – Vendor (IOSS)” and provide the seller’s IOSS number as the specifier.
• As the transaction price, provide the actual value of the goods. See the guidance on providing the value of free-of-charge goods.
• With an additional procedure code, you can apply for exemption from customs duty and tax and indicate how the import VAT will be levied. 
  • You can use the additional procedure code C07 or C08, when the conditions are met.
  • You can use the additional procedure code F48, when you have the IOSS number of the registered trader and the VAT has been paid for the goods. Please note that in the declaration, you can only declare goods covered by one IOSS number and that it’s not possible to use other additional procedure codes in the same customs declaration. 
  • You can use the additional procedure code F49, when you are registered as a user of the special arrangement (SA). 

You have to use the standard import declaration for declaring low value goods e.g. in the following situations:

• You are declaring goods that are subject to restrictions or excise duties. 
  • You can, for example, apply for exemption from customs duty using the additional procedure code 3RA for a gift worth less than 45 euros that a private individual has sent to another private individual and that contains alcohol. Check the quantitative restrictions according to Article 27 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty.
  • You can use the additional procedure code F48 in the customs declaration for an IOSS consignment if the consignment contains perfumes or eau de toilette products and you have paid the VAT to the seller.
• You are declaring goods imported across the EU tax border, regardless of their value. 
  • For example, the goods are imported from the Canary Islands to Finland or from an EU country to the Åland Islands.
  • The Customs Clearance Service will direct you to the tax border declaration based on the selected country of dispatch. 
• You are using other additional procedure codes in the declaration. 
  • With the additional procedure code C30, for example, you can apply for tax exemption for goods imported as samples.
  • You can also choose the code “999 – no additional procedure”.
• You are declaring consignments whose actual value exceeds 150 euros.