Deliveries for construction and similar projects
Project deliveries aimed at construction projects refer to deliveries of equipment and devices on the basis of a contract on construction and engineering work. The delivery also includes installation and assembly work to be done in the country of destination. An industrial plant or a similar construction object is classified as a construction project.
The delivery of goods for construction projects and other projects is usually split up into several deliveries, either during the same calendar year or over a period of several years. There may be several subcontractors operating as deliverers or importers of the goods. Project contracts are usually concluded on a turnkey basis, which means that all expenses are included in the all-in price, also the value of the assembly work and other such work to be done in the country of destination, as well as the value of different services. The invoicing may be done with a single invoice, but also in instalments.
Only deliveries of goods within project export and import are declared for statistics, but not any other costs that may be included in the total price. Such costs are, among others, assembly and installation costs as well as accommodation and travel costs. Each individual delivery is declared for statistics according to the pro forma value. The value of the goods deliveries is estimated if they have not been specified in the contract. The statistical period is defined by the month the goods are imported to Finland or exported from Finland.
The declarant may encounter problems especially when determining the commodity code and declaring the value and net mass. Before submitting the statistical declaration, the contracting company may contact Customs Statistics in order to agree on the principles to be observed when declaring the data. Questions to be solved include the extent and duration of the project, possible subcontractors, accuracy of the statistical data etc.
A Finnish company (FI) has signed a project agreement with an Estonian company (EE), which also includes goods deliveries worth 100 000 euros from Estonia to Finland during March. The project is invoiced in three instalments: 40% in January, 50% in March and 10% in June.
The goods are declared in a statistical declaration upon their arrival in Finland, i.e. in the declaration for March. The value of the goods should be the total value, i.e. 100 000 euros.
NB! Invoices not involving concurrent goods delivery are not declared.
Goods to be delivered to projects should be declared with transaction code 80 if no separate invoice is issued for the goods and the invoice is issued for the entire agreement. If separate invoices are issued for the goods, the goods deliveries are declared for statistics using transaction code 11.