Intra-EU tax border declaration
A tax border declaration is used when
- goods are imported across the tax border from another EU country to Åland and released for free circulation
- goods are imported across the tax border e.g. from the Canary Islands to Finland and released for free circulation.
The tax border declaration is a standard import declaration. It can also be pre-lodged.
VAT-registered importers can also lodge the declaration in two stages. At the first stage, when the importer has received the goods, the importer registered the goods as arrived through an entry in the records. At the second stage, no later than the last day of the month following the month of import, the importer will lodge a periodic declaration.
For general instructions on completing a declaration, see the section “General information about completing a declaration”.
The sections of the intra-EU tax border declaration
The intra-EU tax border declaration consists of three sections: “Parties”, “Declaration header” (details common to the whole declaration) and “Goods items” (goods item-specific details).
Each section of the declaration is displayed separately in the service. You can move to the different sections of the declaration by clicking on the relevant button in the side navigation.