Changes to customs declarations that discharge inward processing from 1 January 2026

The inward processing procedure usually ends with re-export or release for free circulation. If the procedure ends with releasing the goods for free circulation, any unlevied import duties must be paid either for the goods placed under the procedure or for the processed products.

Change to how the release for free circulation is declared when using Article 86(3) UCC as the customs debt article

At the moment, additional information on the goods item is provided using code FIXXX in the customs declarations that discharge inward processing (procedure 4051, additional procedure code F44).

From 1 January 2026, the additional information code FIFYI must be provided in the goods item details for the collection of customs duty. The new additional information code replaces the code FIXXX.

The new additional information code FIFYI is used to provide the details required under Article 86(3) of the Union Customs Code (MRN; 10-digit commodity code; goods description; quantity; value; country of origin).

Provide the following details, separated by a semicolon, with the code FYFYI:

• MRN of the previous customs declaration (procedure code 51)
• 10-digit commodity code
• goods description
• quantity
• value
• country of origin.

That is, provide the additional information as follows: ”25FIU00012345678R1; 8407901090; engine; 400 kg; 7378,60 eur; CN”.

The MRN of the previous customs declaration (procedure 51) should still also be provided as the previous document in the goods item details.

We will update the declaration guidance on our website when the new additional information code has been deployed.

More information

yritysneuvonta@tulli.fi