Deliveries of goods for complete industrial plants
In defining the CN commodity codes of goods to be delivered to complete industrial plants, simplified procedures can be applied both for arrivals and dispatches, on certain conditions. The information provider must submit a written informal application for an authorisation in advance to Customs Statistics.
The total value of the industrial plant should be more than EUR 3 million in order for the permission to be granted. An exception to this is complete industrial plants to be re-used, for which there is no such limit value. The total value is obtained by adding up the values of the different parts. The value of goods supplied free of charge is defined according to the price which would be invoiced in the event of a normal sale or purchase. In 2021, the name and the VAT number (VAT ID) of the trading partner must be provided in the application. These details are also needed in the application if a project initiated in 2020 continues into next year or beyond.
A complete industrial plant refers to an entity required for producing goods or services. This entity is constituted by machines, appliances, engines, apparatus, equipment and materials belonging to different commodity codes. Other goods used to construct such a plant can be considered to belong to it unless excluded from statistics according to the Implementing Regulation (e.g. tools needed for construction work that are exported from Finland or imported back to Finland after the completion of the plant).
The application must contain the following information:
- Name and VAT ID of the company
- Description of what is built and where
- On CN2 level, description of the arriving or dispatched goods (e.g. copper plates, CN chapter 74)
- Time period when goods arrive or are dispatched (first and last year and month)
- Total value of the arriving or dispatched goods
- Country of dispatch upon arrival and country of destination upon dispatch
- The name and VAT number (VAT ID) of the trading partner, if the project continues into 2021 or beyond
The 8-digit CN code for goods to be delivered to a complete industrial plant is formed as follows:
- The first four digits are 9880.
- The fifth and sixth digits must correspond to the number of the CN chapter (2 digits) to which the commodity code of the regrouping belongs.
- The seventh and eighth digits are 0.
Example: A Finnish company has sold a complete power plant. For its construction work, steel pipes, among other things, are exported from Finland. The commodity code of these pipes is 9880 73 00.
Please send the informal application with your signature by email: firstname.lastname@example.org or by post: Tulli, Statistics, P.O BOX 512, FI-00101 Helsinki, Finland.
You can ask about
- declarations of intra-EU trade
- the use of the Intrastat Declaration Service.