Return goods
Return goods refer to a so-called normal return, i.e. when the goods are returned to the seller after the sale, for example due to a complaint. Return goods are included in the statistics regardless of whether or not a reimbursement is involved.
When providing statistical data on return goods, transaction codes 21, 22 or 23 are used when the original arrival or dispatch transaction was declared using code 11, 12 or 33. If the original transaction has been declared using code 80, 91 or 99, the same code is used for the return goods. This procedure is also used when the information provider did not declare the original arrival or dispatch transaction due to not being obliged to provide information for the direction in question. In the statistical system, goods exported or imported after repair (code for nature of transaction: 60) or goods returned after processing under contract (code 51 or 52) do not count as return goods.
The statistical data is declared in the usual way using a form for arrivals or dispatches (example 1). The form shows the return direction: exported goods returned to Finland are to be declared on an arrivals form, and imported goods returned from Finland on a dispatches form. The Country of origin for arriving return goods is the Country of consignment.
Example 1
The Finnish company FI is a data provider for both dispatches and arrivals. In March, FI sells 100 machines it has made to the Swedish company SE. The machines are also delivered to Sweden in March. Some of the machines have been damaged, and SE returns 10 of them to Finland in March.
FI declares 100 machines in the Intrastat declaration for dispatches for March. The transaction code is 11 (sale). The returned machines (10 pcs) are declared in the arrivals declaration for March using the transaction code 21 (return of goods). SE Sweden is entered as the country of dispatch and as the country of origin.
If the company is not subject to the obligation to submit declarations according to the direction of the return goods delivery, the return should not be declared (example 2). If both the delivery and return of the goods have taken place during the same statistical period, however, the share of the returned goods is directly deducted from the delivery in question, that is, the actual arrivals or dispatches of the goods in question are declared in net terms (example 3).
Example 2
The Finnish company FI is a data provider only for dispatches. In March, FI sells 100 machines it has made to the Swedish company SE. The machines are delivered from Finland to Sweden in March.
Some of the machines have been damaged, and SE returns 5 of them to Finland in April.
FI declares 100 machines in the Intrastat declaration for dispatches for March. The transaction code is 11 (sale). The returned machines (5 pcs) are not declared.
Example 3
The Finnish company FI is a data provider only for dispatches. In March, FI sells 100 machines it has made to the Swedish company SE. The machines are delivered from Finland to Sweden in March.
Some of the machines have been damaged, and SE returns 5 of them to Finland in March.
FI declares 95 machines in the Intrastat declaration for dispatches for March.
Example 4
The Finnish company FI is a data provider only for arrivals. In March, FI buys 10 machines from a Swedish company. The machines are delivered from Sweden to Finland in March. The transaction code is 11 (sale).
Some of the machines have been damaged, and FI returns 4 of them to Sweden in April. The Swedish company sends 4 new machines to Finland in May to replace the damaged machines.
FI declares 4 machines in the Intrastat declaration for arrivals for May. The transaction code is 22 (Replacement for returned goods). The machines returned to Sweden in April are not declared.
