Goods returned from repair, maintenance or exchange
Your goods are returned after repair or replacement undertaken free-of-charge under warranty, and you declare them yourself via the Import Declaration Service
When the goods under warranty and repaired free of charge are returned to Finland, they must be cleared through Customs. You can clear the consignment in our Import Declaration Service. Chose in the Import Declaration Service that you wish to clear goods repaired under warranty. The requirement is that the repair is free of charge based on a warranty obligation.
If the product sent for repair under warranty cannot be repaired after all, an equivalent new product may be delivered in its stead. Chose in the Import Declaration Service that you wish to clear goods exchanged under warranty.
No customs duty is levied when the goods are repaired or replaced free of charge based on a warranty obligation. The requirement is that a declaration or other document has been provided for the goods when sending them for repair.
No VAT is imposed either when the repair or replacement is free of charge based on a warranty obligation or when you’re not charged anything for the transport.
If you pay for the transport, you also have to pay VAT on the goods.
What information do I need for the customs clearance?
You will need the following information and documents for the customs declaration:
- arrival notification (from the transport company)
- a document to prove that the repairs are free of charge or exchange based on a warranty obligation
- an export declaration or other document for the export. Read more on sending goods for repairs or replacement.
Your goods are sent back after paid repair and you declare them yourself via the Import Declaration Service
When the repaired goods are returned to Finland, they must be cleared through Customs. You can clear the consignment in our Import Declaration Service as goods repaired against payment. The requirement is that a declaration or other document has been provided for the goods when sending them for repair.
Import duties and taxes will be imposed for the costs arising from the repair, export and import transportation, as well as for insurance and related costs and for any parts that may have been added. The requirement is that a declaration or other document has been provided for the goods when sending them for repair.
The import duties and taxes imposed are usually customs duty and VAT.
What does the customs value consist of?
The customs value is made up of the repair costs as well as the transport costs for export and import, the insurance and related costs up to the place of entry in the European Union. Any parts that may have been added are also included in the customs value. As for postal consignments, the postal charges up to the destination have to be included in the customs value.
What is the taxable amount for VAT?
The taxable amount for VAT is formed by the repair costs in addition to the price of the goods added outside the EU, the transport, loading and unloading costs to the place of processing, as well as the transport, loading, insurance and related costs incurred up to the first place destination in the EU mentioned in the transport contract. If, at the time of customs clearance, it is known that the goods will be transported to another destination located within the EU, the transport costs and any other import costs incurred up to this destination will be included in the taxable amount.
Example of the import duties and taxes levied for a digital video camera when it is returned after being repaired in the United States
The repair costs for the digital video camera are 200 euros. The price includes added new parts. The postage for sending and returning the camera amounts to 50 euros. The general customs duty rate on a digital video camera is 3.5%. The VAT is 24% of the taxable amount for import VAT.
- The amount of customs duty is 3.5% of the repair and transport costs of the camera:
-- €250 x 0.035 = 8,75 euros
- The amount of VAT is 24% of the taxable amount for import VAT:
-- (€250 + €8.75) x 0.24 = 62.10 euros
A total of 70.85 euros in import duties and taxes is levied on the repair of the camera when it is imported into Finland
What information do I need for the customs clearance?
To submit a customs declaration you need:
- the arrival notification (from the transport company)
- the invoice on the repair work and any parts and equipment that may have been added
- the export declaration (read more about sending goods for repair)
Declaring goods returned by post after paid repair in the Import Declaration Service
The picture below shows the most important steps that you need to take or know when you declare goods that you have sent for repair by post and that you have lodged the required export declaration for.
The goods have been repaired in the United States and are sent to you
Posti sends you a notice of arrival, after which you have 20 days to declare the consignment and pay the import duties and taxes.Posti.fi
- Posti sends you an arrival notice, after which you are to declare the consignment. Posti stores the consignments and sends those consignments that have been declared and paid to the customer.
- Posti returns the parcels to the sender if they have not been cleared and the import duties and taxes paid within 20 days of their arrival.
- Always address any questions you have about your parcel’s arrival notice, storage and transport to Posti.
Declare the repaired goods and pay any import duties and taxes due in the Import Declaration Service.
You can clear the goods through Customs yourself or authorise someone else to do it on your behalf. Read more about customs clearance alternatives
The consignment remains in Posti’s warehouse until the import duties and taxes have been paid to Customs.
If you declare the consignment yourself via the Import Declaration Service
- select Uusi postitullaus (new postal clearance) and
- kyseessä on (transaction type): Korjattu tavara, maksullinen (aiheutunut korjauskustannuksia) (Repaired goods, subject to a charge [repair costs incurred])
- under Tapahtuman lisätiedot (additional information), insert the MRN and the date
- when you select the correct options, you only pay customs duties on the repair costs, on any parts that may have been added and on the sending costs, not on the total value of the goods.
For the customs clearance, you need the following:
- the arrival notification
- the invoice on the repair work and any parts and equipment that may have been added (linkki tullausarvo - ja verotusohjeeseen) (Huom: Linkki puuttuu myös suomeksi ja ruotsiksi)
- the MRN of the export clearance and the date when you sent the goods for repair (procedure code beginning with 21). Read more: Returns, repairs and replacements
- the commodity code.
When the import duties and taxes have been paid, Posti will deliver the consignment to your home or to the nearest post office.POSTI.FI