For the discharge of the procedure always submit a bill of discharge or a notification

Please note that when discharging a special procedure, you must always submit a notification or a bill of discharge. Customs has discovered shortcomings in the supply of these. The condition for using a special procedure is also to discharge it appropriately. 

For the discharge of inward processing and the end-use procedure, a bill of discharge must be submitted to Customs by the time limit. However, for the discharge of the temporary admission procedure a notification must be submitted to Customs by the time limit, when the declaration has been submitted electronically either via message exchange or in the Customs Clearance Service.

Customs no longer sends reminders to authorisation holders by post, rather the reminders concerning the discharge of a procedure are only sent electronically to the declarant. This should be taken into account if the monitoring of the deadline has been based on a reminder letter sent by the supervising customs office by post. 

Submit the bill of discharge or the notification electronically to Customs

Submit the bill of discharge or the notification concerning the discharge of the procedure primarily with a “free-form contact request” or by clicking on “Contact Customs” in the Customs Clearance Service. If you cannot submit a bill of discharge or a notification in this way, send it to Customs by email valvovatulli@tulli.fi.

If the procedure is not discharged a customs debt is incurred

When a special procedure is discharged, it is the authorisation holder’s responsibility to submit a bill of discharge or a notification to Customs. If a bill of discharge or a notification is not sent to Customs, the prerequisites and conditions of the procedure are neglected and as a result, a customs debt is incurred for the goods based on Article 79 of the Customs Code. 

More information

More information about special procedures on our website
Import declarations concerning end-use will be renewed in autumn 2022 (customer notice, 10 August 2021)
Changes to import declarations will continue in autumn 2022 (Customer notice, 5 August 2021)