Changes in customs declarations involving Åland as of 5 November 2022 (Updated on 18 July 2022)
Updated on 18 July 2022. An unnecessary section concerning postal consignments was removed.
Import declarations will be renewed at the end of the year, at which time customs declarations involving the Åland Islands will change as well. The changes will take effect on 5 November 2022.
Manifest presentations in the goods traffic between Åland and the rest of Finland
As of 5 November 2022, transport companies will submit manifest presentations to the Customs Clearance Service or in message format. After that time, it is no longer possible to use email or the specific electronic declaration procedure that Customs has provided for presenting goods.
Message declarants will submit presentation notifications (FI332) specified in arrival message descriptions. Message declarants must apply for a change in their message transaction authorisations, and test their presentation notification messages.
The new presentation notification must include the following information, among other details, in addition to the information required in current presentation notifications:
- mode of transport
- identification of the means of transport
- type of means of transport
- previous document
- select type ZZZ and enter the transport document number in the next field
- location of goods
- select type A and specify it with the address details of the place of presentation
- customs office of presentation
- enter the customs office code for Mariehamn Customs
- additional information code FIEVR.
In the future, the EORI number of the transport company responsible for the presentation notification must be included in the notification. Enter the EORI number in the declarant details under ”ID number”. If a transport company has a representative who submits declarations, the representative must also have an EORI number. You can apply for an EORI number at Customs e-Services.
You can submit a presentation notification at the earliest on the same day when your goods arrive at the place of presentation. The transport company must submit a presentation notitication if a tax border declaration has not been submitted upon crossing the tax border. A national tax border declaration can be submitted in advance, 30 days ahead of the estimated time of arrival, at the earliest.
A national tax border declaration for goods traffic between mainland Finland and the Åland Islands
In the future, importers and their representatives are required to have EORI numbers for national tax border declarations submitted by businesses.You can apply for an EORI number at Customs e-Services.
Moreover, value details will be required in the future as obligatory information in one-step tax border declarations. If specific details on value are not available when a declaration is submitted, value details can be given as an estimate. When the exact value is available, the importer must request a revision through the Customs Clearance Service or by sending a message.
When a VAT-registered imported uses a periodic declaration, the previous document need no longer be declared in periodic declarations. When required, a periodic declaration can be combined with presentation based on documents available in the bookkeeping of the operator in cases where invoice details are included in periodic declarations. Invoices need not be sent to Customs as attachments to tax border declarations. It is sufficient for a company to provide the ID number of an invoice or some other document that indicates value.
Two-stage customs declarations of goods imported from an EU Member State
After 5 November 2022, VAT-registered importers can no longer use a two-stage document-based declaration procedure when importing goods from another EU Member State. In the future, Customs will no longer release goods based on a consignment note or a similar document, or issue an arrival number for the document.
In two-stage declarations, an electronic import declaration must first be submitted for goods. The declaration is to be submitted at the latest when the goods arrive in the Åland Islands. The declaration can be submitted up to 30 days prior to the arrival of goods. In the second stage of the two-stage declaration process, an import declaration with exact details on value is to be lodged. This declaration is submitted when the final information is available, and no later than 30 days after the original declaration was submitted.
Note that you can declare either a trade invoice or some other document indicating price details (order confirmation or a similar document) as the obligatory attachment that indicates the value of the goods.
If you give value details as an estimate in the first stage of the two-stage declaration process, be sure to enter “FITPA” as the additional information code, indicating import to Åland and the data being based on an estimate. In the second stage, exact value details must be provided by requesting an amendment of the information given in the declaration. This can be done either with an amendment request message or through the Customs Clearance Service.
An advance declaration from another EU Member State requires an electronic presentation notification
If you submit an advance declaration on Union goods imported from another EU Member State, you must submit an electronic arrival notification either in the Customs Clearance Service or in message format. Message declarants will submit presentation notifications (FI332) specified in arrival message descriptions.
The arrival notification must contain the additional information code “FITSH” indicating immediate customs clearance. As the previous document, you should enter the MRN of the advance import declaration and enter “IM – Import declaration” as the document type.
Information to be given on the presentation notification include mode of transport, ID and type of the means of transport (for example, the name of a ship), location of goods (select type A and give address details as description), and customs office of presentation (enter the customs office code of Mariehamn Customs). You do not need to give warehouse details.
Temporary admission, inward processing and import of electricity from another EU Member State
If you are importing Union goods from another EU Member State and you wish to declare the goods for temporary admission or inward processing, you can submit your declaration either in the Customs Clearance Service or by sending a message. Message declarants will use customs declaration message FI415 and the same data contents as are used when importing goods from outside the EU.
If you are importing grid electricity from Sweden to the Åland Islands, you should declare the electricity imported during the calendar month no later than ten days after the end of the month. Enter “A” as the additional declaration type, and leave the tax determination date blank. Enter additional information code “FIXXX” and, as description, information the declaration period in the format “declaration of electricity mm/yyyy”. Enter “1 kg” as the gross and net weight of the electricity. As package type, enter “NE – unpacked”, and “1” as the number of packages. Enter the trade agreement number as the previous document, and enter the type “1ZZZ – Other document”.
Other things to note
Customs will later release separate information on how goods to be sent for processing and repair, as well as goods meant for temporary admission, are declared in the traffic between Åland and the rest of Finland as of 5 November 2022.
Customs will also later renew the domestic declaration process where a business that has received a tax border number can submit a monthly recapitulative statement on goods sent to private customers across the tax border between Åland and the rest of Finland.
Customs will renew the simplified customs declaration on regular use concerning import of Union goods to Åland (3/2021), as well as the regulation on customs formalities concerning Union goods in transports between the region of Åland and the rest of Finland (2/2022).
More information: skattegrans(at) tulli.fi