Parties

General about providing details of the parties

Provide the parties relating to the customs declaration on the page “Parties”. You can provide details of the following parties: submitter, declarant, declarant’s representative, importer, exporter, buyer, seller and other trader (e.g. the party responsible for VAT). Additionally, if the customs procedure you have selected requires an authorisation, provide the authorisation number. 

Providing the trader identifier

Every party to the declaration must have an identifier, either an EORI number or some other unique identifier. If the declarant and the declarant’s representative are companies, both the declarant’s and the representative’s EORI numbers or Business IDs shall be provided. The importer’s EORI number or Business ID must also be provided even if the same company is provided both as importer and as declarant.

The EORI number is an identifier consisting of the Business ID and the country code (FI1234567-8). Apply for the EORI registration from Customs in advance, if you need it.

In addition to this identifier you can also provide the trade office identifier issued by Customs.

Under “Declarant”, “Representative” and “Importer”, some of the details will be displayed automatically when you tick the box “Use the details of the authenticated trader”. The address of the company’s head office according to the BIS is displayed as the trader office address details (trader office code “000”). If you have already entered the trader office code in the user settings, the service retrieves the address details according to the trader office code.

A representative must always provide their trader office identifier. If you provide the trader office identifier in the declaration, the service retrieves for customs clearance decisions and customs clearance details the address details already in Customs’ customer register on the basis of earlier authorisation details. You can check your trader office identifier in our “My details” service.

If the trader doesn’t have an EORI number, provide one of the following identifiers:
•    Finnish traders: Business ID beginning with the country code, name and address
•    foreign traders: VAT number beginning with the country code, name and address
•    Finnish individuals: personal identity code beginning with the country code, name and address
•    foreign individuals: date of birth beginning with the country code, name and address

Contact person

Image of the view Parties. In the image, the details of the contact person to be filled in: the tickbox “Use the details of the authenticated person”, the input fields “First and last name”, “Email address” and “Phone number”.

The contact person is the person completing the declaration, so provide your own name here. Customs may contact the contact the contact person for further information. When you click “Settings”, you can save your phone number and email address as well as your company’s trader office identifier that you want to use in declarations. These details will then be retrieved automatically to your declarations, if you tick the box “Use the details of the authenticated trader” under “Contact person”.

Declarant

The declarant is responsible for placing the goods under the procedure and for the accuracy of the declaration. The importer is usually entered as the declarant. In the case of indirect representation, the representative is entered as the declarant. If you have saved your details in advance in the settings, you can tick the box “Use the details of the authenticated trader”, and the field for trader office code will be completed automatically in the declaration. If you’re not using the details of the authenticated trader, enter the identification number in the declaration. If the identification number is EORI or a Finnish Business ID, the service will automatically complete the fields for name and address details as well as trader nature. Otherwise, enter the name, street address, postal code, city, country, trader nature and transaction language. Select the trader nature and transaction language from the dropdown menu.

If you are completing the declaration as a representative, enter the importer’s identification number under “Declarant”. A company’s identification number is the EORI number or the Business ID. An individual’s identification number is made up of the country code FI and the personal identity code. If the individual doesn’t have a Finnish personal identity code, enter the country code and the date of birth. The date of birth is entered in the format dd.mm.yyyy.

However, the EORI number shall be not provided as the declarant and importer identification number if the foreign importer has both a Finnish Business ID for value added taxation (as foreign corporate entity or as a branch of a foreign company) and an EORI number issued by a country other than Finland. If you are such a foreign importer or their representative (forwarding agency), you shall provide the Finnish Business ID as the declarant and importer identification number and provide the EORI number issued by another EU country as additional information with the code FIEORI.

If the declarant is a company established in Finland, select “Y – Company/Finland” as trader nature. If the trader is a company established outside the EU, with an EORI number issued by Finland, select “EORI” as trader nature.

Details of an authorisation issued by Customs

For the time being, you don’t need to provide any details under “Authorisations” in tax border declarations. 

Representative

If you are lodging the declaration as a representative on the importer’s behalf, add your details by clicking the button “+Add representative”. A forwarding agency, for example, can act as a representative. The representative must always have an EORI number or a Business ID.

If you have saved your details in advance in the settings, you can tick the box “Use the details of the authenticated trader”, and the field for trader office code will be completed automatically in the declaration. If you’re not using the details of the authenticated trader, enter the identification number in the declaration. The service will automatically complete the fields for name and address details as well as trader nature, if the identification number is EORI or a Finnish Business ID. Otherwise, enter the name, street address, postal code and city and select the country and the trader nature from the dropdown menu.

Select the status of representation from the dropdown menu. It can be direct representation, indirect representation or direct representation on guarantor’s responsibility. If you use direct representation on guarantor’s responsibility, select “2 – Direct representation” from the dropdown menu. In addition, tick the box “On guarantor’s responsibility”.

   

Direct representation: A direct representative lodges the customs declaration on behalf of and in the name of the importer. The importer is responsible for the correctness of the information provided. The importer’s guarantee is used in the declaration, and the importer is responsible for the customs debt. The representative is responsible for the customs debt only insofar as they were aware or should have been aware of the incorrectness of information provided in the customs declaration.

Indirect representation: The customs declaration is lodged in the name of the representative but on behalf of the importer. An indirect representative is also responsible for the correctness of the information provided in the declaration. The representative’s guarantee is used in the declaration, and the representative is responsible for the customs debt. However, in addition to the indirect representative, the importer is also always responsible for the customs debt.

Direct representation on guarantor’s responsibility: The customs declaration is lodged in the name of and on behalf of the importer. The representative is responsible for the customs debt only insofar as they were aware or should have been aware of the incorrectness of information provided in the customs declaration. The representative’s guarantee is used in the declaration, and the representative commits to paying the customs debt up to the amount of the guarantee.

Importer

The importer must always be provided. The importer is a company or a person that has originally agreed on the import of the goods and is therefore the consignee of the goods.

If you have saved your details in advance in the settings and you are not using a representative, you can tick the box “Use the details of the authenticated trader”. The service will then automatically complete your details under the heading “Importer”. Otherwise, enter the importer’s identification number, name, street address, postal code, city, country and trader nature. The trader nature is selected from the dropdown menu.

Exporter

The exporter is the last seller or consignor of the goods before the import of the goods into the fiscal territory of the EU.

Additional AEO supply chain actors

The additional AEO supply chain actor is not provided in tax border trade.