- Tullin ohjeet
- en
- Import
- National tax border declaration
- Goods item
Goods item
The goods item details include
- procedure details
- previous documents
- additional information (only in declarations where the importer is not registered for VAT)
- value information of the goods (only in declarations where the importer is not registered for VAT).
Commodity code and basic information
Provide here the required basic information about the goods item. Read the detailed guidance below.
Requested procedure
The service fills in the requested customs procedure based on your earlier choices. If you are lodging a declaration for discharging an inward processing or temporary admission procedure, the requested procedure is “61 – Re-importation with release for free circulation”. If the customs procedure is incorrect, you’ll have to start lodging the declaration all over again.
Previous procedure
Usually the goods don’t have any previous procedure. If that is the case, select “00 – No previous procedure”.
Additional procedure
The service automatically fills in “615 – Union goods between mainland Finland and Åland Islands” as the additional procedure, because you have earlier selected Finland as the country of dispatch.
You can add other additional procedures, if needed. Select the procedure from the drop-down menu. Please note that you then need to click on “+ Add”. Only after this the additional procedure you have selected is saved and displayed.
If you are lodging an inward processing declaration, provide the additional information code “671”. If you are lodging a temporary admission declaration, provide the additional information code “673”.
You can remove an additional procedure by clicking on the button “Remove” next to the procedure.
Previous documents
If you have an identifier of the notice of arrival received by the customer from Åland Post (AN identifier), and you haven’t provided it earlier when you selected the declaration type, provide the identifier here. Select “1781 – Arrival ID of postal consignment” as the previous document type, and provide the AN identifier as the identifier.
Additional information
Additional information must be provided in the national tax border declaration if
- you send goods for processing
- goods are returned after processing
- you declare goods for temporary admission
- goods are returned after temporary admission.
In inward processing and temporary admission, the additional information code “FIXXX – Other additional information” is provided and, as its description, details of the inward processing or temporary admission. Also provide the direction of the transport using the additional information code “FIAXM – Import to Åland islands” or “FIMAN – Import from Åland”. Read more on the page “Inward processing and temporary admission” on the Finnish Customs website.
Value information of the goods and transaction price
If the importer is registered for VAT, value information of the goods is not provided.
If the importer isn’t registered for VAT, select the VAT rate by clicking on the appropriate option button. The general VAT rate is 25,5%, the VAT rate for foodstuffs is 14% and the VAT rate for books is 10%.
If the importer isn’t registered for VAT, also provide the total amount invoiced for the whole consignment, including the transport costs, as well as the currency.
If you are declaring goods for processing, provide the value of the goods. If you are lodging a declaration for discharging the processing, provide the value of the processing. In the case of a declaration for temporary admission, provide the value of the goods. In declarations for inward processing procedure and temporary admission, provide the value that includes the value of the goods as well as the freight and insurance costs.
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 on “+Add goods item” at the bottom of the page. In a national tax border declaration, you usually only have to declare one goods item.
If you aren’t going to add any goods items, you can view the summary of the declaration you have filled in. Click on “Next” to proceed to the section “Summary and submission”.