Travelling with the company’s goods 

Check the instruction on this page if your situation is one of the following:

  • you are going on a trip outside the EU and in your luggage you are transporting the company’s goods, which later return with you to Finland
  • you are leaving on a trip outside the EU and in your luggage you are transporting the company’s goods, which remain permanently in the country of destination 
  • you are travelling outside the EU and from there, you bring with you to Finland goods that have been bought for or received by the company 

Please note that the instructions also concern goods that belong to an organisation other than the company, e.g. an organisation in the public sector. In addition to travelling outside the EU, note that the instructions on these pages also cover trips to Åland, the Canary Islands and other places outside the fiscal territory of the EU. 

The company must have an EORI number, because it is needed in the export and import declaration. 

When you export goods outside the EU temporarily

The export of goods is temporary when the same goods later return to Finland. In this case, remember to submit both an export and an import declaration for the goods. 

These instructions concern goods that return to Finland in an unaltered state, i.e. they have not been changed or improved abroad. The goods must return to Finland within three years. 

1. Leaving Finland with the company’s goods – submitting an export declaration

When you go on a business trip and bring the company’s goods with you, an export declaration must be submitted to Customs for the goods. Such goods can be e.g. tools or exhibition goods for a fair. The export declaration is submitted electronically by the company or its representative, e.g. a forwarding agency.

Once the export declaration has been submitted, the return of the goods to Finland is simpler. Customs knows that the goods originally were exported outside the EU from Finland.

  • The company submits the export declaration electronically in advance. The declaration can also be submitted by the company’s representative, e.g. a forwarding company. 
  • The traveller, who transports the goods, presents the export declaration to Customs before the departure from Finland or the EU territory. See the detailed instructions on how to present the declaration.
  • The MRN or the decision on release with certification of exit of the export declaration must be retained for the return to Finland. 

2. Returning to Finland with the same goods – submitting an import declaration

An import declaration must be submitted when the same goods, for which an export declaration previously was submitted, return to Finland with the traveller. 

Please note the following:

  • for the import declaration, you need the MRN or the decision on release with certification of exit of the export declaration you submitted previously
  • the import declaration can only be submitted once the goods have arrived in Finland
  • the traveller must always choose the red channel at Customs 

There are two alternatives for making the import declaration: 

A. Import declaration orally or with a form

  • The traveller, who transports the goods, chooses the red channel at Customs and presents the goods orally or with a paper SAD form. 
    • If there are no channels at your point of entry, declare your goods to Customs in some other way.

With the SAD form, the traveller can declare any goods. Orally, you can declare goods weighing no more than 1 000 kilos or with a value of no more than 1 000 euros. However, please note that in some situations Customs may also ask you to fill in a SAD form for such goods. 

B. Import declaration electronicall

  1. The company submits the import declaration in the Customs Clearance Service or via message exchange. The declaration can also be submitted by the company’s representative, e.g. a forwarding company. 
    • An entry summary declaration is not required. 
    • If you are declaring in the Customs Clearance Service, select as additional declaration type the alternative “A - standard customs declaration” on the page “Declaration header”.
    • The import declaration can only be submitted after the goods have arrived in the country, e.g. once the flight has landed. However, the declaration must be made before you choose the channel at Customs. 
  2. The traveller, who transports the goods, chooses the red channel at Customs and provides the MRN of the import declaration. 
    • If there are no channels at your point of entry, declare your goods to Customs in some other way.

An import declaration must be submitted also if the goods don’t return to Finland with the traveller, rather they are returned by a transport company. 

See the detailed instructions on the return of temporarily exported goods.

When you export goods outside the EU permanently

If you export the company’s goods abroad permanently, i.e. the goods are not returned to Finland, see the export instructions on the pages for businesses. 

When you arrive in Finland from outside the EU with goods bought for the company

When you arrive in Finland, you need to submit an import declaration for goods bought for or received by the company from outside the EU. You need an invoice or a receipt for the purchased goods.
 

Please note the following:

  • the import declaration can only be submitted once the goods have arrived in Finland
  • the traveller must always choose the red channel at Customs 

There are two alternatives for making the declaration:

A. Import declaration orally or with a form

  • The traveller, who transports the goods, chooses the red channel at Customs and presents the goods orally or with a paper SAD form. 
    • If there are no channels at your point of entry, declare your goods to Customs in some other way.

With the SAD form, the traveller can declare any goods. Orally, you can declare goods weighing no more than 1 000 kilos or with a value of no more than 1 000 euros. However, please note that in some situations Customs may also ask you to fill in a SAD form for such goods. 

B. Import declaration electronically

  1. The company submits the import declaration in the Customs Clearance Service or via message exchange. The declaration can also be submitted by the company’s representative, e.g. a forwarding company. 
    • An entry summary declaration is not required. 
    • If you are declaring in the Customs Clearance Service, select as additional declaration type the alternative “A - standard customs declaration” on the page “Declaration header”.
    • The import declaration can only be submitted after the goods have arrived in the country, e.g. once the flight has landed. However, the declaration must be made before you choose the channel at Customs. 
  2. The traveller, who transports the goods, chooses the red channel at Customs and provides the MRN of the import declaration. 
    • If there are no channels at your point of entry, declare your goods to Customs in some other way.

Other things to note

The ATA Carnet is used for the temporary export or temporary admission of goods or for their transit. The ATA Carnet can replace export and import declarations, but it does not replace other documents or authorisations you might need (for example import licences for firearms or health certificates).

ATA Carnets are issued by the Chamber of Commerce. The ATA Carnet also functions as a guarantee for any customs debt that may arise. The time limit for re-import or re-export is the period of validity of the ATA Carnet, which is usually one year or a specific time limit allocated for certain goods.

The traveller must present the goods to be exported and the ATA carnet to the Customs office of exit for confirmation before checking in. 

Customs’ service points serve airline passengers at Helsinki Airport both before the security check in the arrival hall and after the security check at departure gate 29. The service points are open 24 hours a day. If no one is there, you can use the service phone to call for staff.

When transacting at ports, the traveller must check Customs’ service hours in advance.

To open the ATA Carnet, the traveller can also visit any customs office in the vicinity that provides service.

The ATA Carnet is granted for example for:

  • Exhibition goods: The goods cannot be lent, hired, used against payment or removed from the place of the event. The samples or specimens belong to the holder of the ATA Carnet. They are not sold or used for any other purpose than for demonstration or display, and they are intended to be re-imported or used up during the event.
  • Professional equipment, which must belong to the person or the company. The equipment must not be hired.
  • Commercial goods samples that are not to be sold, but are intended to be used up or re-imported after the exhibition.

How and by which customs office is the ATA Carnet endorsed? 

For the crew of aircraft, ships, buses and other means of transport

A person belonging to the crew of a means of transport that provides professional transportation between Finland and a country or territory outside the EU can import goods free of tax when travelling on duty. You can import the same amount of tax-free goods in a calendar month as travellers can import on one occasion. 

To obtain the tax exemption you must enter the goods in the customs clearance carnet upon their import. The customs clearance carnet must be presented to Customs upon request. Pick up a customs clearance carnet from Customs before your employment at the means of transport begins. 

Apply for a customs clearance carnet at a customs office or by post

You can apply for a customs clearance carnet in person at a customs office that provides customer service and that issues carnets. Please bring all necessary documents. Your carnet will be issued while you wait. 

If a customs office that issues carnets does not provide customer service, please apply for the carnet by post by sending a free-format application and the necessary documents to the office in question. Customs will send you the customs clearance carnet to the address you’ve provided.

When applying for a carnet you need to present the following documents:

  • an ID document (when applying for a carnet by post, a copy of your ID document is sufficient)
  • a photograph (passport photo)
  • proof of employment, e.g. employment contract
  • when renewing a customs clearance carnet, the previous carnet must be returned or proof be provided as to why it cannot be returned

The carnet is issued free of charge and is valid until further notice.