National tax border declaration

National tax border declaration by a VAT-registered company:  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 declaration 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. 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 “Representative” and “Importer”, some of the details will be filled in automatically when you tick the box “Use the details of the authenticated trader”. 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. The address of the company 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.

If the service doesn’t fill in the details automatically, provide the name, street address, postal code, city, country, trader nature and transaction language. Select the trader nature and transaction language from the dropdown menu.

For Finnish individuals, provide the country code and the personal identity code as identification number. For foreign individuals, provide the country code and the date of birth in the format dd.mm.yy.

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.

Yhteyshenkilö 

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 in future be filled in automatically in your declarations , if you tick the box “Use the details of the authenticated person”. 

Transaction language

From the dropdown menu select the language in which you want to receive the printouts and decisions concerning the declaration. If you want to receive them in the language you are using to complete the declaration, you don’t have to select the language separately.

Representative

If you are lodging the declaration as a representative on the importer’s behalf, add your details by clicking the button “+Add representative”. If you are an exporter and are lodging the declaration, provide your details under both “Exporter” and “Representative”. A forwarding agency or an individual can also act as a representative. If you are lodging the declaration as a representative, leave the section “Representative” blank.

If the representative 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.

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 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 across the tax border and is therefore the consignee of the goods. When goods are brought in from mainland Finland to Åland, the importer is also responsible for lodging the customs declaration.

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. When the importer is a company established in Finland, select “Y – Company/Finland” as trader nature.

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.

National tax border declaration by a non-VAT-registered company: Parties

General about providing details of the parties

Provide the parties relating to the customs declaration on the page “Parties”. You can declare the details of the following parties: contact person submitting the declaration, their representative, importer and exporter.. 

Providing the trader identifier

Every party to the declaration must have an identifier. If the importer or their representative is a company, provide the Business ID. Provide the trader office identifiers only if you are a registered customer of Customs and have been issued a trader office identifier by Customs.

Under “Representative” and “Importer”, some of the details will be filled in automatically when you tick the box “Use the details of the authenticated trader”. 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. 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.

If the service doesn’t fill in the details automatically, provide the name, street address, postal code, city, country, trader nature and transaction language. Select the trader nature and transaction language from the dropdown menu.

For Finnish individuals, provide the country code and the personal identity code as identification number. For foreign individuals, provide the country code and the date of birth in the format dd.mm.yy.

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.

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 in future be filled in automatically in your declarations , if you tick the box “Use the details of the authenticated person”.

Transaction language

From the dropdown menu select the language in which you want to receive the printouts and decisions concerning the declaration. If you want to receive them in the language you are using to complete the declaration, you don’t have to select the language separately.

Representative 

If you are lodging the declaration as a representative on the importer’s behalf, add your details by clicking the button “+Add representative”. If you are an exporter and are lodging the declaration, provide your details under both “Exporter” and “Representative”. A forwarding agency or an individual can also act as a representative. If you are lodging the declaration as a representative, leave the section “Representative” blank.

If the representative 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.

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 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 across the tax border and is therefore the consignee of the goods. When goods are brought in from mainland Finland to Åland, the importer is also responsible for lodging the customs declaration.

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, provide the importer’s identification number, name, street address, postal code, city, country and trader nature.

The trader nature is selected from the dropdown menu. When the importer is a company established in Finland, select “Y – Company/Finland” as trader nature.

Exporter

The exporter must always be provided. When goods are taken out of Åland to mainland Finland to Åland, the exporter is responsible for lodging the customs declaration.