A standard declaration is used for imports when
• goods are imported from outside the EU
• Union goods are imported across the tax border e.g. from Sweden to Åland or from the Canary Islands to Finland.
• Union goods are imported between Åland and mainland Finland, if the importer is registered for VAT
• Union goods are imported between Åland and mainland Finland, if the importer isn’t registered for VAT
In the case of low-value goods with a value not exceeding 150 euros imported from outside the EU, a customs declaration for low-value goods can be submitted. The data content of this declaration is somewhat different from the data content of the standard declaration.
There is a separate manual for the customs warehousing declaration.