Commodity code and basic information
On the “Goods item” page, provide the details of an individual goods item Provide goods with the same commodity code and goods description under one goods item. If there are goods with the same commodity code but several different goods descriptions, create separate goods items for each of them.
In declarations for low-value goods, select “C07 –Consignments of negligible value, up to 150 euros” as the additional procedure code You can, if needed, add other additional procedure codes by clicking “+Add”. Select “C08 – Consignments sent from one private individual to another” as the additional procedure code. Non-commercial consignments of occasional nature which are sent free of payment of any kind from a private individual to another private individual and which contain goods with a value not exceeding 45 euros for the personal use of the consignee or his/her family shall be admitted free of import duties. Alcoholic products, tobacco products and perfumes are also subject to quantitative restrictions.
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.
Combined nomenclature code
The commodity code of the goods must be entered at the level of at least six digits. If you don’t know the commodity code, try to find it using the Commodity code service Fintaric commodity. There is a link to Fintaric next to the field “Combined nomenclature code”. You can also contact the Customs Information Service, (tel. 0295 5202, Mon–Fri, 8 am–4 pm) to ask about the commodity code.
In declarations for low-value goods, you can’t declare products that are subject to prohibitions or restrictions or products that are subject to excise duty. These include, for example:
- seafood and prepared fish
- bone, ivory, tortoiseshell and other CITES goods
- trees, plants and fruits
- coffee, tea and spices
- cereal products
- feed and fertilisers
- vegetable saps
- soft drinks
- certain chemicals and medicines
- means of transport and vehicles, boats
- X-ray equipment
- firearms and their parts.
If the goods are subject to restrictions, return to the front page. Lodge a new declaration and regarding the question “Are the goods subject to restrictions or excise duty” select the alternative “Yes, the goods are subject to restrictions or excise duty”. Start lodging the declaration from the beginning.
The goods description must be a verbal description of the goods.
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.
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. “fanbelt”.
National additional codes
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 Finnish Customs or by the Finnish Tax Administration.
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 first column, provide the previous document type. Select the type from the dropdown menu as follows:
- The previous document details are filled in automatically if you provided the arrival ID when you were selecting the declaration.
- If the goods arrive as a postal consignment from an EU country, select “781 – Arrival ID of postal consignment” as previous document type, and provide the arrival ID as reference.
- 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.
- If the goods arrive under a transit procedure, select “821 – Transit declaration” as previous document.
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 need not be provided.
Regarding postal consignments, the service automatically fills in the transport document number on the basis of the arrival ID you have provided. The transport document identifier is only filled in for postal consignments.
If you need to provide other additional information, add it by clicking “+Add information”.
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.
Value information of the goods
Gross mass is the weight of the goods including packaging, without the means of transport. If the gross mass is below 1 kg, enter the value e.g. in the format ‘0,654’, but with no more than 6 decimals. If the weight exceeds 1 kg, you can round it off to the closest full kilogram.
Transaction price: Amount
In the field “Amount”, provide the price paid or payable for the goods, exclusive of transport costs. Provide the price in euros with no more than two decimals.
Transaction price: Currency
Provide the currency of the transaction price.
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 is 10%. The VAT rate must be provided regardless of whether the VAT is levied by Finnish Customs or by the Finnish Tax Administration.
Additional references of documents and certificates
In a declaration for low-value goods, “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”.