Goods item

On the “Goods item” page, provide the details of an individual goods item Under one goods item, provide the goods with the same commodity code, goods description, previous procedure, additional procedure and country of origin.
If there are several commodity codes, provide 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
•    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
•    container details, if any

Commodity code and basic information

Requested procedure
In the field “Requested procedure”, the service automatically fills in “40 – Release for free circulation” based on the declaration type you selected on the start page. 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. If the goods don’t have any previous customs procedure (e.g. the goods are in temporary storage), choose the code “00”. If the previous customs procedure was transit, provide the procedure that preceded transit. However, provide the reference number of the transit declaration as the previous document.

Additional procedure

When you, on the start page, have selected that you are importing goods from an EU country to Finland, the service automatically creates the entry “F15” needed in a tax border declaration, under “Additional procedure”.
You can also select other additional procedures 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. You can remove an additional procedure by clicking “Remove”.

Unique consignment reference number (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 
The 8-digit commodity code must be provided. Read more about commodity codes on the Customs website. 

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). 

National additional codes
National additional codes don’t need to be provided for imports of Union goods..

CUS code
The CUS number is a European identifier relating to the export and import of dangerous chemicals (Customs union and statistics number, 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 code, 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 code. Read more about CUS codes on the website of the European Chemicals agency.


From the dropdown menu, 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.
Enter 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 field “Shipping marks”, 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.

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. Provide the previous document, if the consignment has one. In the column “Reference”, provide the reference number of the previous document or the postal service’s arrival ID. If the goods arrive as a postal consignment from an EU country, select “781 – Arrival ID of postal consignment” as previous document type, and fill in the arrival ID in the column  “Reference”. If a two-stage declaration has been lodged for the goods and it has been issued an arrival number, provide “ZZZ” as the previous document type. If the document concerning the previous procedure was submitted under a fallback procedure, and no MRN was issued to the document by Customs, provide “ZZZ” as the type. You don’t need to fill in any details in the last two columns, “Item number” and “Transport document identifier”.
If the consignment doesn’t have any previous document and you have, by mistake, added an empty row by clicking “+ Add document”, you can remove the row by ticking the box next to the row and clicking the button “Remove selected” above the rows.

Additional information

Select additional information code(s) for the goods item, if needed. You can select more than one additional information code, if necessary.

Additional documents

You don’t need to upload a document you have provided as an additional document, 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.


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

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

Supplementary units

If the Taric nomenclature 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.  

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 the importer of the goods isn’t registered for VAT, provide any other costs paid (e.g. transport costs) that need to be added to or deducted from the price paid or payable for the goods in order to determine the taxable amount for VAT. Click “+Add”, and a new value row will be displayed. From the dropdown menu, select the code of the item to be added or deducted. For example, select the code 3A for transport, unloading and other costs to be included in the taxable amount for VAT. For more information about the costs to be included in the taxable amount for VAT, go the Tax Administration website.

When goods are imported from another EU country, a VAT registered importer has to declare the items included in the taxable amount for VAT to the Tax Administration in the tax return. In such cases, these costs don’t need to be provided in the customs declaration. This means that e.g. transport and other costs paid separately for transporting the goods from Sweden to Finland don’t need to be provided in the customs declaration. If you wish, you can still provide such costs as an item to be added also in the customs declaration. In such cases, use the code “1A – Total to be added”, although the customs value is not actually calculated for imports of Union goods.

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


The point “VAT” is only displayed if the importer isn’t registered for VAT.
Select the VAT rate by clicking the appropriate option button. The general VAT rate is 24%, the VAT rate for foodstuffs is 14% and the VAT rate for books it is 10%. The VAT rate must be provided regardless of whether the VAT is levied by Customs or the Tax Administration.

Valuation indicators

Valuation indicators are not enabled with this announcement.

Preferential treatments and quotas

Select the preference code “100 – Tariff arrangement erga omnes” from the dropdown menu.

Tax bases

Provide the tax base (value) in the field “Calculation of taxes – tax base”. Provide the currency in the field “Calculation of taxes – tax base unit”.

Additional references of documents and certificates

In tax border declaration, “Additional references of documents and certificates” is not filled in.

Moving on from the goods item details

When you have entered all the details of the goods item, you can add another goods item by clicking “+Add goods item”. You can also move to the page “Summary and submission” by clicking “Next”.