Goods item

Under one goods item, declare the goods with the same commodity code, goods description, previous procedure, additional procedure and country of origin. If there are e.g. several commodity codes, declare them as separate goods items.

The goods item details include

  • procedure details
  • countries of origin
  • goods item-specific unique consignment reference
  • commodity code and description of goods
  • TARIC additional code(s), national additional code(s) and other restriction-related details of the commodity code 
  • gross mass and net mass and possible supplementary unit
  • value details of the goods
  • preferential treatment, quota and taxable amounts
  • packages
  • previous documents
  • additional information codes
  • additional documents, if any, and other reference data relating to the customs clearance
  • container details, if any.

Commodity code and basic information

Requested procedure

The service fills in the requested customs procedure on the basis of your earlier selections. The service will display the customs procedure you selected when you started lodging the declaration. If you notice that it’s not the correct customs procedure, stop completing the declaration, go back to the start view and select the correct customs declaration.

Previous procedure

Select the code for the customs procedure preceding the declaration from the dropdown menu. Select the code “00”, if there is no previous procedure for the goods (e.g. the goods are in temporary storage or they arrive under a transit procedure without having been placed under another customs procedure before that).

Additional procedure
Select the additional procedure from the dropdown menu. Click the button “+Add”, and the selected additional procedure will be displayed on the right side of the button. Goods may have more than one additional procedure. If there is no additional procedure in the declaration, select “999 no additional procedure” and confirm it by clicking “+Add”. You can remove an additional procedure by clicking the button “Remove” next to the procedure. 

Origin country

Provide the country code of the country of origin of the goods according to the general rules of origin. The country of origin and the commodity code influence what restrictions to provide. If you do not know the country of origin, provide the country of dispatch. You can find the code for the country of origin from the dropdown menu by typing the beginning of the country name or code in the field or by using the search function, which will open a dropdown list.

Country of preferential origin

Provide the country or county group of preferential origin, if preferential tariff treatment is sought in the customs declaration. You can find the code for the country of origin from the dropdown menu by typing the beginning of the country name or code in the field or by using the search function.

Unique consignment reference (UCR)

If the consignor has issued a UCR (Unique Consignment Reference), which remains the same throughout the supply chain, provide it under “Unique consignment reference (UCR)”. The UCR can be a WCO (ISO 15459) code or an equivalent.

Commodity code 
Provide the 10-digit commodity code of the goods. Next to the field ”Combined nomenclature code”, there is a link to the commodity code service Fintaric. If the commodity code you have selected is subject to restrictions or national additional codes, they will be displayed under the goods description, under “Certificates”. If the goods are subject to restrictions, provide the restriction codes and required documents. Read more about commodity codes: https://tulli.fi/en/businesses/commodity-codes

Goods description

Under “Description of goods”, provide the common trade name based on which the goods can be identified. You can’t use a general name describing the goods or just the model or product number. The goods description must be a verbal description of the goods.

For example, “clothes” is not sufficient – you have to specify what kind of clothes they are, such as “women’s nightdresses of cotton”. The description “spare parts” is not sufficient – you have to specify what kind of spare parts they are, e.g. “car windshield” or “fanbelt”.

TARIC information

Image of the view “TARIC information”: “National additional codes” and “TARIC additional codes”. They both have the buttons “+Add code” and “Remove selected”.

TARIC additional codes
If the commodity code is subject to restrictions, take a stand on the restrictions by selecting the correct TARIC additional code(s). In the commodity code service Fintaric, you can check the TARIC additional codes required in customs declarations in the territory of the EU.

National additional codes
Provide also the national additional codes for the goods if the service requires them.

Under “National additional codes”, select the code according to the VAT rate. 
The general VAT rate is 24% and its code is “Q099 – Value added tax 24%”. 
The VAT rate for foodstuffs is 14%, and its code is “Q227 – Value added tax 14%”. 
The VAT rate for books is 10%, and its code is “Q085 – Value added tax 10%”. 
The VAT rate must be provided regardless of whether the VAT is levied by Customs or by the Tax Administration.

Certificates

The goods may be subject to several restrictions and related certificates. The certificates will be displayed automatically in the service, and you have to take a stand on every one of them. 

If, for example, you are providing the commodity code 65050030 (peaked caps) in the field “Combined nomenclature code” and your peaked caps are not seal products, select condition code “Y032” – “Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)” from the alternatives displayed. If your peaked caps are seal products, select the appropriate certificate.

CUS number

The CUS number is a European identifier relating to the export and import of dangerous chemicals (Customs union and statistic snumber, identifier of the European Customs Inventory of Chemical Substances). The CUS number must be provided, if the EU legislation on commodity codes requires it. Provide the CUS number, if the goods are subject to measures involving the CUS number according to the Taric nomenclature. However, the goods description must always be provided in addition to the CUS number. Read more about the CUS number on the website of European Chemicals agency.

Packages

Provide the package details.In the first column, select the code that indicates the kind of packages. A package refers to a unit that can’t be divided without first undoing the packing. 
In the second column, provide the number of individual packages, i.e. the number of packages that cannot be divided without first undoing the packing. If the goods are delivered unpacked, provide the number of items. This information doesn’t need to be provided where goods are in bulk.

If a package contains several goods items, enter one (1) as the number of packages in the details of at least one of the goods items. In the details of the other goods items in the same package, enter zero (0) as the number of packages.

In the last column, provide a free-form description of the marks and numbers on packages. If the packages are not marked, enter “No markings”. If you have entered zero as the number of packages, provide the same package markings as on the goods item for which the total number of packages has been provided.
If there are several kinds of packages for the goods, provide them on separate rows. A new row will be displayed when you click ”+Add package”.

Previous documents

Image of the details to be provided of a previous document. These details are: previous document type, reference, item number and transport document identifier. The buttons “+Add document” and “Remove selected” are also displayed.

In the first column, provide the previous document type. Select the type from the dropdown menu as follows:

  • If the transport company has provided the MRN as previous document, select either “355 – Entry summary declaration” or “337 – Summary declaration” as previous document type. Check which one it is in the arrival notification sent by the transport company. If the transport company has provided the MRN in the Arex system, you can also check the declaration type in Customs’ MRN Search. The transport document identifier is only filled in for postal consignments.
  • If the goods arrive under a transit procedure, select “821 – Transit declaration” as previous document.
  • If the country of dispatch is Norway and there is no previous procedure, no previous document is provided. 
  • If the previous declaration is an electronic customs warehousing declaration, select MRN. 
  • If the previous declaration was submitted under a fallback procedure, and no MRN was issued to the fallback procedure, select ZZZ.
  • When goods are re-imported, and “21 – Re-export” is provided as previous procedure, select, despite this, “355 – Entry summary declaration”, “337 – Summary declaration” or “821 – Transit declaration” as previous document. 
  • If the previous procedure is “51 – Inward processing”, select “IM – Import declaration” or “821 – Transit declaration” as previous document. If you provide the arrival ID of a postal consignment when you are selecting the declaration the previous document details will be filled in automatically. 
  • If the goods arrive as a postal consignment, and no summary declaration has been lodged, select “781 – Arrival ID of postal consignment” as previous document type, and provide the arrival ID as reference. 

If you use the MRN as reference, provide the related sequence number of the goods item in the column “Item number”. Regarding transit declarations, the goods item number doesn’t need to be provided. 
For the time being, you don’t need to provide the transport document identifier in the last column.

Additional information

If you need to provide additional information on the goods item, you can add it by clicking “+Add information”. Select the additional information code in the dropdown menu for the column “Code”. In the column “Description”, provide the information that the additional information code requires. If you are declaring a vehicle, select the code “FIXBC – Vehicle production number” and provide the production number in the column “Description”. You can select more than one additional information code, if necessary.

Additional documents

You can add an additional document by clicking “+Add document”. Fill in at least the columns “Type” and “Identifier”. 
You don’t need to upload a document as an attachment to the declaration, unless Customs separately asks for it. If you want to upload a document as an attachment, click “Upload file”. The supported attachment file types are PDF, JPG, PNG and TIF. The maximum attachment size is 5 MB. When you have uploaded the attachment, the service displays the column for the attachment reference with the reference number issued by Customs.

Container

If the goods are in a container and you haven’t provided the container details at declaration, provide these details on the page “Goods items”. If the goods are in a container when you are lodging the declaration, provide the identification numbers for a sea container, swap body, semi-trailer or an air transport intermodal container. The identification of a sea container is provided using four letters + six digits + hyphen + check digit.

Quantity details of the goods
Gross mass 
Gross mass is the weight of the goods including packaging, without the means of transport or containers. Enter gross mass in kilograms. If the gross mass is below 1 kg, enter the value e.g. in the format ‘0,654’, with no more than 6 decimals. If the mass exceeds 1 kg, you can enter the value rounded off to the closest full kilogram according to the rounding rules. If you can’t provide the goods item-specific gross mass, provide the gross mass either in the declaration header details.

Net mass
Net mass is the weight of the goods without any packaging.

Supplementary units
If Taric requires a supplementary unit for the commodity code, it will be displayed in the service. Enter the quantity under “Supplementary units”. For example, many commodity codes for clothes require “piece” (NAR) as supplementary unit. 

Value details of the goods

Statistical value

Provide the statistical value of the goods in euros. Statistical value refers to the value of the goods on their arrival in Finland, including actual or, when necessary, calculated transport and insurance costs as well as, if needed, free deliveries not included in the price. The statistical value must be provided, even if nothing has been paid for the goods.

Transaction price

Provide the price paid or payable for the goods. Provide the transaction price with two decimals in the currency indicated in the invoice.

Items to be added to or deducted from the value of the goods

If some costs need to be added to or deducted from the price paid or payable for the goods in order to determine the customs value or the taxable amount for VAT, click “+Add”, and a new value row will be displayed. Read more about the determination of the customs value on  the Finnish Customs website..

From the dropdown menu, select the code of the item to be added or deducted. The value types beginning with the number 1 and the letter A are items to be added to the customs value, and the value types beginning with the number 2 and the letter B are items to be deducted from the customs value. The codes 1A and 2A can only be used, if the value of the goods is less than 20 000 euros or if no customs duty is levied on the goods. Regarding values for outward processing, there are separate instructions on the Customs website.

If you are not registered for VAT, select also the appropriate items to be added to the taxable amount for VAT (beginning with the number 3).

Currency 
Provide the currency codes for the transaction price as well as for any costs to be added or deducted.

Taxable amount for VAT

If you are a VAT-registered operator, provide the VAT details and the taxable amount for VAT in the MyTax service.

If you are a private individual or if you are not registered for VAT, enter in the customs declaration also the items to be added to the taxable amount for VAT. Enter the details with codes beginning with number 3 then the service will automatically add them to the taxable amount for VAT. For example, the costs for freight not included in the customs value is provided with the code ‘3A – Transport, loading, unloading, insurance as well as other costs related to the import up to the first place of destination in Finland specified in the transport contract.’

Code ‘80 – Exceptional taxable amount for VAT’ is only used in certain exceptional circumstances defined by the Tax Administration, for example, when you use customs procedure code 6122. If customs duty is levied for the imported goods, the amount of duty levied must be added to the taxable amount for VAT. If you use the code ‘80 – Exceptional taxable amount for VAT’, you must add the duties to be levied yourself to the taxable amount for VAT. Read more  in the Tax Administration’s instructions on the taxable amount for VAT(in Finnish).

Valuation method

Select the valuation method from the menu. Select code 1 if the customs value is based on the price paid or payable for the goods when they are sold for export to the customs territory of the EU.

Valuation indicators

When the customs value exceeds 20 000 euros, you pay customs duty and the import is commercial, provide the valuation indicators on the basis of the questions. If the buyer and seller are not related, answer the first question by selecting the option button “0”. Then you can proceed with the declaration. If the buyer and seller are related, answer the first question by selecting the option button ”1” and answer the questions that follow.

Preferential treatment and quota 

Select the appropriate preferential treatment code from the menu. If you are not applying for a preferential tariff treatment, select “100 – Tariff arrangement erga omnes” as the preference code.

Fill in the field “Quota order number” only if you are applying for a quota benefit managed through EU tariff quotas, i.e. a reduced duty rate or duty relief. Russian lumber duty quotas are not provided here.

Tax bases

Provide quota quantity, or if the goods require a separate tax calculation quantity, provide the quantity and unit here. Provide the tax base (value) in the field “Calculation of taxes – tax base”. Provide the tax base unit in the field “Calculation of taxes – tax base unit”.

Additional references of documents and certificates

Under “Additional references”, the service automatically completes the reference on the basis of your earlier selections, if the goods were sent from outside the EU and may be subject to restrictions.

Valuation indicators

When the customs value exceeds 20 000 euros, you pay customs duty and the import is commercial, provide the valuation indicators on the basis of the questions. If the buyer and seller are not related, answer the first question by selecting the option button “0”. Then you can proceed with the declaration. If the buyer and seller are related, answer the first question by selecting the option button ”1” and answer the questions that follow.

Moving on from the goods item details

When you have provided the details of the goods item, you can either add another goods item by clicking “+Add goods item” or move to the page “Summary and submission” by clicking “Next”.