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Customs Clearance Service

The following import declarations for goods can be submitted in the service:

a) Import declaration, release for free circulation 

  • Release of goods for free circulation and consumption (import procedure code beginning with 40)
  • import, when the goods are cleared for free circulation and are re-dispatched at the same time, either to a territory outside the fiscal territory of the EU, between territories outside the fiscal territory, or between the fiscal territory of the EU and a territory that is in a customs union with the EU (procedure code beginning with 01)
  • import to a VAT or excise warehouse (procedure code beginning with 07)
  • import, when VAT is paid to another member state (procedure code beginning with 42)
  • import, when a certain amount of customs duty is applied to new member states during their transition period (procedure code beginning with 43)
  • clearance to a VAT warehouse when the VAT is paid, or to a VAT warehouse when excise duty is paid (procedure code beginning with 45)
  • import of goods temporarily exported or goods that have been under outward processing (procedure code beginning with 61)
  • re-importation of goods that have been under outward processing, when the goods are released to another member state free from both VAT and excise duty (procedure code beginning with 63)
  • re-importation and customs clearance of goods that have been under outward processing, for example to a VAT warehouse (procedure code beginning with 68)
  • customs warehousing declarations (procedure code beginning with 71)

  • tax border declaration

    • national tax border declaration for goods transported between Åland and the rest of Finland

    • tax border declaration, when goods are imported from another EU country across the tax border, for example from Sweden to Åland

You can view and print out the customs clearance decision and the decision on release via the service, save a declaration as a draft and choose a previous declaration as a template for a new one. In addition, you can create your own templates. Declarations can be submitted in Finnish, Swedish or English. Instructions on completing the declaration are available for each field in the service. Furthermore, there are tooltips available to you for each view.

Submit other import declarations in the service Import declarations for businesses – special procedures.

Instructions for the service


The Customs Clearance Service can be used by Customs’ cash and credit customers. The service allows you to lodge import declarations and customs warehousing declarations. The service allows you to lodge complete one-step customs declarations for postal and freight consignments.

EU-procedures

0100 Release for free circulation of third country goods in an area belonging to or outside the fiscal territory of the Community and simultaneous re-dispatch of the goods to an area outside the fiscal territory or release for free circulation of third country goods in an area outside the fiscal territory of the Community and simultaneous re-dispatch of the goods to an area belonging to the fiscal territory
Also the procedures 0151, 0154, 0110. 

0700 Release for free circulation of third country goods and placing them in a warehouse entirely exempt from tax (in terms of both VAT and excise duty, not customs warehouse)
Also the procedures 0721, 0722, 0723, 0751, 0753, 0754, 0771, 0778, 0791.

4000 Release of goods for free circulation and consumption (excluding end-use)
4010 Import and release for free circulation of permanently exported goods
4051 Release for free circulation and consumption of goods placed under the inward processing procedure
4053 Release of temporarily admitted goods for free circulation and consumption
4071 Release for free circulation and consumption of goods that have been placed under the customs warehousing procedure
4200 Release for free circulation and consumption of goods exported to another Member State (VAT is paid in the Member State of final destination)
4271 Release for free circulation and consumption of goods that are placed under the customs warehousing procedure and that will be exported to another Member State (VAT is paid in the Member State of final destination)
4500 Release for free circulation and partial release for consumption of third country goods and immediate transfer of these goods to an excise or VAT warehouse
4571 Release for free circulation and partial release for consumption of goods placed under the customs warehousing procedure and immediate transfer of these goods to an excise or VAT warehouse

6121 Re-import of goods placed under the outward processing procedure
6122 Re-import of goods placed under the outward processing procedure (other than that referred to under code 21)
6123 Re-import of temporarily exported goods in an unaltered state
6821 Re-importation of goods placed under the outward processing procedure as well as partial release for consumption and simultaneous release for free circulation and placing of goods under a warehousing procedure other than the customs warehousing procedure.
6822 Re-importation of goods placed under the outward processing procedure (other than the ones referred to in code 21) as well as partial release for consumption and simultaneous release for free circulation and placing of goods under a warehousing procedure other than the customs warehousing procedure.


7100 Customs warehousing of goods with no previous customs procedure
7171 Placing goods placed under the customs warehousing procedure under the customs warehousing procedure to another operator. For the time being, the code can also be used when lodging so-called summarising declarations for re-export.
Also the procedures 7110, 7121, 7122, 7123, 7141, 7151, 7153, 7154. 

Additional procedures

999 No national procedure

150 Inward Processing Procedure, simplified discharge of the procedure, Article 256 UCC, Article 324 UCC-IA    
160 Special Procedures – equivalent goods – release for free circulation and home use of non-union goods. Article 223 (1) first subparagraph UCC, Article 269 UCC-IA, Section 86, 86(a)(1) and 1(2)(2) VAT Act.    

202 Outward Processing Procedure: Processed products returning after repair for charge. Article 259 UCC.    
203 Outward Processing Procedure: Processed products returning after replacement for other reason than guarantee (standard exchange system, non-chargeable replacement). Article 261 UCC.
204 Outward Processing Procedure: Total relief from import duty for goods repaired or altered with charge in the context of international agreements. Article 260a UCC
205 Outward Processing Procedure: Total relief from import duty for goods repaired or altered with charge in the context of international agreements. Article 260a UCC
210 Outward Processing Procedure: Goods other than processed products returning after outward processing procedure, e.g. cuttings.
242 Outward Processing Procedure: processed products are subject to a specific import duty
B02 Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).    
B03 Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)    
        
606 Used goods    
615 Union goods between mainland Finland and Åland Islands    
618 Forgotten goods    
619 Spare parts and equipment for aircraft on presentation of an authorised release certificate. (Customs duty exemption under Council Regulation (EU) 2018/581, Commission Implementing Regulation (EU) 2018/1517, VAT exemption under section 94(1)(9) VAT Act
620 Other aircraft, spare parts and equipment referred to in section 70 of the VAT Act (VAT exemption under section 94(1)(9) VAT Act)
621 VAT-exempt import of vessels (section 94(1)(9) and section 58(1) VAT Act)    
622 Diplomatic goods (section 44 Customs Act, section 94(1)(20) VAT Act, section 18 Act on Excise Duty)    
623 Dentures referred to in section 36(3) of the VAT Act (Reg. 2658/87, section 94(1)(11) VAT Act)    
624 Electricity delivered to the network of a network operator (section 94(1)(2) VAT Act)    
625 Gas delivered through a natural gas system or any network connected to such a system or fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network, as well as heat or cooling energy delivered through heating or cooling networks (section 94(1)(2) VAT Act)
626 Natural gas in taxable use (section 1 Act on Excise Duty on Electricity and Certain Fuels,  section 94(1)(2) VAT Act)    
628 VAT exemption under section 94(1)(19) VAT Act)    
629 Ground equipment and safety devices used in civilian air traffic (section 49 Customs Act, section 94(1)(13) VAT Act )    
630 Goods brought back by the crew of a means of transport in commercial traffic (Article 41 Duty Relief Regulation, section 95(e) VAT Act, section 90 Act on Excise Duty)
631 Mother's milk, human blood and human organs and tissues (Reg. 2658/87, section 94(1)(1) VAT Act)
632 Newspapers and periodicals referred to in section 56 of the VAT Act (Reg. 2658/87, section 94(1)(7) VAT Act)    
633 Gold imported by the central bank (Reg. 2658/87, section 94(1)(8) VAT Act)
634 Bills and coins referred to in section 59(1) (Reg. 2658/87, section 94(1)(8) VAT Act)    
635 Goods acquired for the official use of the European Communities; taxable amount and VAT amounting to at least 80 euros (Reg. 2658/87, section 94(1)(22) VAT Act, section 18 Act on Excise Duty)    
636 Special automatic data processing software, imported by an entrepreneur (Reg. 2658/87, section 94(a) VAT Act)    
637 Investment gold referred to in section 43(b) of the VAT Act (section 94(1)(5) VAT Act)    
638 Goods imported by the international organisations referred to in section 129(b) of the Value Added Tax Act and by their personnel, under the conditions and within the limits as provided in the treaty establishing the organisation or in its host country agreement, provided that the taxable amount for the importation of goods plus the proportion of the tax is no less than 170 euros; based on the treaty establishing the organisation or its host country agreement as well as on the role of the applicant and the purpose of use of the goods, the Ministry for Foreign Affairs determines whether the applicant will be granted the right to exemption from VAT  (Section 94(1)(23) VAT Act).    
640 Import relief regulation for the removal of double taxation (section 18(a) Act on exceptions to value added tax and excise duty legislation for the region of Åland)
642 Exemption from VAT under section 94(1)(18) VAT Act    
644 Processed products released for free circulation when applying Article 85(1) of the Code        
659 Movement of goods to VAT warehouse (Section 72(h)(1) and 72(h)(2) VAT Act)    
660 Consignment value is no more than 22 euros        
680 Customs declaration lodged retrospectively    

C01 Personal property belonging to natural persons transferring their normal place of residence to the customs territory of the Union, with the restrictions referred to in Article 6. (Customs duty exemption under Article 3 Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)    
C02 Trousseaux and household effects imported on the occasion of a marriage. (Customs duty exemption under Article 12(1) Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)
C03 Presents customarily given on the occasion of a marriage  (customs duty exemption under Article 12(2) Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)    
C04 Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union.  (Customs duty exemption under Article 17 Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)    
C06 School outfits, educational materials and related household effects. (Customs duty exemption under Article 21 Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act) 
C07 Goods consignments of negligible value where the intrinsic value of the goods does not exceed 150 euros.
C08 Consignments sent from one private individual to another (customs duty exemption under Article 25 Duty Relief Regulation, VAT exemption under section 94(1)(14) VAT Act, section 88 Act on Excise Duty)
C09 - Capital goods and other equipment imported on the transfer of activities from a third country into the Union
C10 Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity    
C11 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009.      
C12 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II A to Regulation (EC) No 1186/2009.      
C13 Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools).    
C14 Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union. (Customs duty exemption under Article 51 Duty Relief Regulation, VAT exemption under section 1(1)(2) VAT Act)
C15 Laboratory animals and biological or chemical substances intended for research. (Customs duty exemption under Article 53 Duty Relief Regulation, VAT exemption under section 1(1)(2) VAT Act)    
C16Therapeutic substances of human origin and blood-grouping and tissue-typing reagents. (Customs duty exemption under Article 54 Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)    
C17 Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment. (Customs duty exemption under Article 57 Duty Relief Regulation, VAT exemption under section 1(1)(2) VAT Act)    
C18 Reference substances for the quality control of medicinal products. (Customs duty exemption under Article 59 Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)
C20 Goods for charitable or philanthropic organisations — basic necessities imported by State organisations or other approved organisations
C21 Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind
C22 Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)
C23 Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)
C24 Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)
C25 Articles intended for other handicapped persons (other than bind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)    
C26 Goods imported for the benefit of disaster victims. (Customs duty exemption under Article 74 Duty Relief Regulation,  VAT exemption under section 94(1)(12) VAT Act)
C27 Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union
C28 Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities
C29 Goods to be used by monarchs or Heads of State
C30 Samples of goods of negligible value imported for trade promotion purposes
C31 Printed advertising matter
C32 Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event. (Article 90.1(a) Duty Relief Regulation)
C33 Goods imported for examination, analysis or test purposes
C34 Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
C35 Tourist information literature
C36 Miscellaneous documents and articles
C37 Ancillary materials for the stowage and protection of goods during their transport
C38 Litter, fodder and feeding stuffs for animals during their transport
C39 Fuel contained in the standard tanks of land motor vehicles, and lubricants present in the vehicles; in addition, a maximum of 10 litres of fuel contained in portable tanks carried by private cars. (Customs duty exemption under Article 107 Duty Relief Reg
C40 Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims
C41 Coffins, burial urns and funeral decorations
C42 Personal property belonging to persons who undertake to establish their normal place of residence in the customs territory of the Union within a period of six months (duty relief subject to an undertaking). (Customs duty exemption under Article 9(1) Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)    
C43 Personal property belonging to persons leaving a third country owing to occupational commitments with the intention of establishing their normal place of residence in the customs territory of the Union (duty relief subject to an undertaking). (Customs duty exemption under Article 10 Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)    
C44 Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union.  (Customs duty exemption under Article 20 Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)
C45 Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union         
C46 Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen     
C47 Seeds, fertilisers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country         
C48 Traveller imports subject to relief from customs duty that have a maximum value of 430 euros for persons travelling by air or sea, and no more than 300 euros in other modes of travel, under the restrictions laid down in the Value Added Tax Act and the Act     
C49 Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons         
C50 Goods for charitable or philanthropic organisations — equipment and office materials sent free of charge    
C51 Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union     
C52 Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union         
C53 Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events         
C54 Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities         
C55 Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an         
C56 Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise         
C57 Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event         
C58 Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by bein     
C59 - Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of t
C60 Trousseaux and household effects imported on the occasion of a marriage and released for free circulation during the two months before the date of the wedding (relief from customs duty against appropriate security).  (Customs duty exemption under Article 12(1) and Article 15(1)(a) Duty Relief Regulation, VAT exemption under section 94(1)(12) VAT Act)
    
C61 Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security)

    
3KV Duty relief based on international agreements and Article 128 of the Duty Relief Regulation (international agreements), VAT exemption under section 1(1)(2) VAT Act         
3KW Exempt from customs duty and excise duty based on an international agreement, Article 128 Duty Relief Regulation, section 18 Act on Excise Duty, VAT exemption under section 1(1)(2) VAT Act         
3KY Exempt from customs duty and VAT based on an international agreement, Article 128 Duty Relief Regulation, section 96 VAT Act 
3KZ Exempt from customs duties, excise duties and VAT based on an international agreement, Article 128 Duty Relief Regulation, section 18 Act on Excise Duty, section 96 VAT Act
3RA Small non-commercial consignments that are sent by a private individual to another private individual and are worth no more than 45 euros. 
3RE Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II B to Regulation (EC) No 1186/2009. 
3RG Laboratory animals intended for research, supplied free of charge. (Customs duty exemption under Article 53 Duty Relief Regulation, VAT exemption under section 94(1)(15) VAT Act)    
3RI Biological or chemical substances intended for research and imported free of charge. (Customs duty exemption under Article 53 Duty Relief Regulation, VAT exemption under section 94(1)(15) VAT Act)    
3RJ Miscellaneous documents and articles provided free of charge to authorities and organisations. (Customs duty exemption under Article 104 Duty Relief Regulation, VAT exemption under section 94(1)(16) VAT Act)    
3RK Ancillary materials for the stowage and protection of goods during their transport, if the consideration paid for them is included in the taxable amount of the transported goods. 

E01 Using the unit price for determining the customs value of certain perishable goods (Article 74(2)(c) of the Code and Article 142(6) of the Implementing Regulation)
E02 Standard import values (for example: Commission Regulation (EU) No 543/2011)
    
F01 Relief from import duties for returned goods (Article 203 of the Code)    
F02 Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)    
F03 Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446: repair or restoration)    
sisäisen jalostusmenettelyn jälkeen (koodeksin 205 artiklan 1 kohta).    
F05 Relief from import duties and from VAT and/or excise duties for returned goods (Article 203 of the Code and Article 143(1)(e) of Directive 2006/112/EC)    
F06 A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.    
F07 Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)
F15 Goods introduced in the context of trade with special fiscal territories (Article 1(3) of the Code)    
F16 Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union

FI21 Exemption from import duties for sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that State 
FI22 Exemption from import duties for products obtained from sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by factory-ships registered or recorded in a Member State and flying the flag of that State
        
F44 Processed products released for free circulation when applying Article 86(3) of the Code
F46 Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code Other - I    
F47 Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code    
F48 Import under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.    
F49 Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.

It is not possible to use any other procedures in the Customs Clearance Service. 


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