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Sanctions  Carbon Border Adjustment Mechanism (CBAM) Customs Reform

Customer notices

  • 2025
  • 2024
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  • 2021
  • 2020
  • Importer: You can receive an automated decision on revision even when you provided grounds in writing
    Categories: Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:18.9.2025
  • Proofs of Union status provided in Poland are again shown in the EU’s Proof of Union Status (PoUS) system
    Categories: Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:12.9.2025
  • Importers of CBAM goods: If you import at least 50 tonnes of CBAM goods per year, be sure to apply for the status of authorised CBAM declarant
    Categories: Carbon Border Adjustment Mechanism (CBAM) Publication date:11.9.2025
  • CBAM operator: Have your say on the supplementary legislation regarding the Carbon Border Adjustment Mechanism – reply by 25 September
    Categories: Carbon Border Adjustment Mechanism (CBAM) Publication date:10.9.2025
  • Customer event regarding authorised CBAM declarant permits
    Categories: Carbon Border Adjustment Mechanism (CBAM) Publication date:9.9.2025
  • EU Deforestation Regulation (EUDR) requires measures by importers and exporters ‒ consider these things in your customs declarations
    Categories: Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:5.9.2025
  • Security data notifications on arriving goods in road and rail traffic
    Categories: Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:5.9.2025
  • Proofs of Union status requested in Poland (PoUS notifications) are registered under the fallback procedure
    Categories: Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:2.9.2025
  • Monthly declarations by ship suppliers will change in spring 2026
    Categories: Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:1.9.2025
  • Customs’ CBAM advice line to be closed down
    Categories: Carbon Border Adjustment Mechanism (CBAM) Publication date:26.8.2025
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      • Vehicles on the Åland Islands
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      • Åland and gifts
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    • Alcohol
      • Traveller imports of alcohol
      • Ordering alcohol online
      • Alcohol as a gift
    • Tobacco
      • Traveller imports of tobacco
      • Ordering tobacco online
      • Tobacco and snus in gift consignments
      • More detailed instructions
    • Snus and nicotine pouches
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    • E-cigarettes
      • Traveller imports of e-cigarettes and nicotine liquids
    • Medicines
      • Taking medicines with you when you travel
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    • Foods
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      • Buying a pet from abroad
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      • Pets and moving
    • Cars and other vehicles
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      • Imports of fuel to Finland
      • Leisure boats
  • Businesses
    • Import from outside the EU
      • The ABC of import
      • How to submit an import declaration
      • Special procedures
        • Temporary admission
          • Applying for temporary admission authorisation
          • Declaring containers, packings and electronic cargo security and tracking devices
        • Inward processing
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        • End use
      • Common guidance on submitting import declarations
        • Declaring origin and preferential treatment
        • Providing value details
        • Providing the previous document
        • Pre-lodged declarations
        • Splitting a declaration
        • Declaring transport information
        • Providing anti-dumping, countervailing and safeguard duties
        • Providing restrictions
          • Providing restrictions on F-gases and ozone-depleting substances
          • Import and notification of wood packaging material
        • Providing the location and the inspection location in the Customs Clearance Service or in message format
        • Providing the trader details
        • Retrospective declarations for undeclared goods
        • Declaring excise products in import declarations
        • Declaring goods of low value
        • Providing the GRN of the comprehensive guarantee
        • Invalidation of a declaration
        • Amending a declaration
        • Amendment of a declaration
        • Import fallback procedure
        • Archiving
      • Returned goods and returning goods
        • Return of permanently exported goods (4010)
        • Return of temporarily exported goods (re-import 6123)
        • Goods returning from other processing than the outward processing procedure (re-import 6122)
      • Import simplifications
        • Presentation of documents missing from the simplified declaration
        • Supplementary customs declaration for each simplified declaration
        • Supplementary recapitulative customs declaration for a period
        • Declaration made by entry in the declarant’s records
        • Declaring goods using a single commodity code
        • Centralised clearance for import
      • Customs value
        • Transaction value
        • The relationship between the seller and the buyer
        • If details for determining the customs value are not available at the time of declaration
      • Customs duties and taxes
        • Customs duties
        • Import VAT
          • VAT rates
          • Taxable amount for import VAT
          • Special arrangement for payment of VAT (SA)
          • VAT-exempt importation
            • VAT-exempt importation under Article 94 b of the VAT Act
            • Tax warehousing procedure
          • Advance ruling on VAT
          • VAT relief and deferment of payment
        • How to pay a customs invoice
          • Periodic filing i.e. consolidated invoice
        • Anti-dumping and countervailing duties as well as safeguard duties, i.e. additional duties
          • Exemption from anti-dumping duty through application of the end-use procedure regarding certain bicycle parts – for conventional bicycles – originating in China
        • Customs debt
        • Advance ruling on excise taxation
        • Excise relief and deferment of payment
      • Relief from customs duty
        • Relief from customs duty on the basis of the Duty Relief Regulation
          • Goods for charitable and philanthropic organisations
          • Samples of goods
          • Educational, scientific and cultural materials
          • Articles intended for the special needs of blind persons and other disabled persons
          • Goods imported for examination or test purposes
        • Diplomatic goods
        • Civil aircraft and goods to be used in them
      • Benefit from preferential treatments
        • Preferential treatment based on origin
          • Origin
        • Generalised System of Preferences (GSP)
        • Euro-Mediterranean agreement network
        • Tariff suspensions and autonomous tariff quotas
      • Carbon Border Adjustment Mechanism (CBAM)
      • Import restrictions
        • Import bans and sanctions
        • Conformity of products
        • Counterfeit products (IPR products) and intellectual property rights
      • Imports of foods and consumer goods
        • Plant-based foods
        • Fresh vegetables, berries and fruits
        • Organic products
        • Composite products
        • Toys, cosmetics, clothes and other consumer goods
        • Food contact materials
        • Advance notifications and advance inquiries on taking samples
        • Intensified import control
        • Common health entry documents (CHED)
        • Approved border control post (BCP)
        • Other control point (CP)
    • Export outside the EU
      • The ABC of export
      • Who is an exporter
      • How to make an export declaration
        • Additional documents
        • Pre-lodged export declarations
        • Providing the statistical value
        • Oral declaration
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      • Temporary export
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        • Providing the restriction information on F-gases in the export declaration
      • Exit of goods from the EU
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      • Benefit from the EU’s trade agreements
        • Proofs of origin in export
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      • Ship supplies
        • How to submit a declaration for ship supplies
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        • How to transit
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        • Declaring the previous document
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        • Discharging the transit procedure
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      • Declarations for arriving goods
        • Entry declarations (ICS2) (air and sea transport)
        • Entry summary declaration (road and rail transport)
        • Presentation notification (FI332)
        • Temporary storage declaration or temporary storage declaration and presentation notification (FI337, FI335)
        • Diagrams of arrival declarations
        • Amendment and invalidation of declarations
        • Fallback procedure
      • Declarations for exiting goods
        • Re-export notification (FI570)
        • Exit notification (FI590)
        • Exit summary declaration (FI615)
        • Providing the previous document
        • Diagrams of exit declarations
        • Amendment and invalidation of exit declarations
        • Fallback procedure (exit)
      • Union status of goods
        • Proving the Union status of goods exiting Finland
        • Proving the Union status for goods arriving in Finland
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        • Fairway dues
    • Warehousing and storage
      • The ABC of warehousing and storage
      • Authorisations and responsibilities of warehouse keepers
      • Warehouse and storage records
      • During the warehousing or storage
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      • Goods traffic between Åland and mainland Finland
        • Presentation of goods to Customs
        • National tax border declaration
          • One-stage declaration procedure
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        • Tax border customers and the recapitulative statement
        • Inward processing and temporary admission
      • Imports from other EU countries to Åland
      • Exporting goods from Åland to EU countries
    • Services for businesses
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      • How to identify yourself
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        • Mandate themes for non-Finnish companies
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    • Sustainability
      • Sustainability report 2023
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        • Protecting society
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        • Sustainable and reliable Finnish Customs
        • Support at the workplace and Finnish Customs’ environmental efforts
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      • Sustainability Report 2024
        • Director General’s review
        • Introduction
        • Efficient interactions and fair competitive conditions
        • Protecting society
        • Protecting health and the environment
        • Sustainable and reliable Customs
        • Support at the workplace and Finnish Customs' own environmental footprint
        • Preparation of the report
        • Summary
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        • Tulli.fi
        • Accessibility statement – Arkisto.tulli.fi
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        • Accessibility statement: MRN Search
        • Accessibility statement: Main page for Customs’ e-services
        • Accessibility statement – the Import Declaration Service for private persons
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        • Accessibility statement – Intrastat Declaration Service
        • Accessibility statement – Authorisation and Decisions Service
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        • Accessibility statement – My details
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