Info & faq

An export declaration is a customs document that provides information about goods leaving Finland for outside the EU or to another EU member state under certain conditions. It ensures that the goods are correctly registered, taxed, and authorised for export in accordance with Finnish and EU customs regulations.

To submit an export declaration, exporters must provide specific documents and details listed below.

1. EORI number
   • The exporter (or their representative) must have an EORI (Economic Operators Registration and Identification) number to submit an export declaration.
2. Mandates / authorisation
   • If someone else (freight forwarder, customs agent) is lodging the export declaration, there must be a mandate or authorisation in place.
3. Commodity / tariff classification code
   • You need to know the correct eight-digit CN (Combined Nomenclature) code for the goods. This helps in determining whether goods are restricted, subject to export licences, etc.
4. Value of the goods
   • An invoice or proforma invoice showing the value is often required.
5. Commercial invoice
   • At a minimum, the invoice should include:
     • invoice number and date
     • seller’s full name, address, business or VAT ID, EORI if different
     • buyer / consignee name & address (if different)
     • country of departure or export of the goods
     • description of the goods, quantities, etc.
6. Origin of goods / proof of origin (if required)
   • If the destination country or any trade agreement requires proof of where the goods were produced, you may need a Supplier’s Declaration, a certificate of origin (e.g. EUR.1 or EUR-MED), etc.
7. Export licence / permission (if goods are restricted)
   • If the goods are subject to export control (dual-use items, military goods, certain chemicals, endangered species, etc.), you’ll need the relevant licence(s) or permits.
8. Freight / transport documents
   • These include things like: mode of transport, carrier, routing, place of loading, etc. If containers or seals are used, those details are needed.
9. Export procedure code / customs procedure
   • You must indicate in the declaration which procedure applies. For example, permanent export (goods leaving the EU), temporary export, etc. For temporary export (e.g. for exhibitions), there will be specific procedure codes.
10. Transport / logistics info
    • Including the means of transport (road / sea / air), place of exit from the EU customs territory, etc.
11. Archive / storage of documents
    • Once the declaration is accepted, Customs issues a “decision on release” (with a reference number, MRN). After the goods have physically left the customs / fiscal territory, you’ll receive a “decision on release with certification of exit.” These documents are often required for VAT-free status, claims, etc.
12. Other supplementary documents
    • Depending on goods, destination, and trade regime, additional documents may be needed:
      • packing list
      • health / phytosanitary certificates (for food / animals / plants)
      • insurance certificate (if required by buyer / transport)
      • proof of payment (invoices, bank documents)

An import declaration is a mandatory customs procedure for goods entering Finland from outside the EU. It provides Finnish Customs with essential details about the goods, such as their origin, classification, and value, to determine applicable duties, taxes, and import restrictions.

Importers or their representatives must ensure that all required information and documents are correctly submitted before the goods can be released for free circulation in Finland.

1. EORI number
   • The importer (or the declarant) must have an EORI (Economic Operators Registration and Identification) number.
2. Commercial invoice / order confirmation
   • You’ll need a document showing the value of the goods (invoice or order confirmation) and any associated costs like freight, insurance etc.
3. Commodity / tariff classification code
   • The correct CN / TARIC / HS code for the goods to understand duties, restrictions, etc.
4. Proof of origin / preferential origin documents (if applicable)
   • If you want to make use of trade-agreements or preferential duty rates, you’ll need certificates of origin or declarations.
5. Import licence or registration (if required)
   • Some goods are regulated and require licences or registrations: e.g. medicines, live animals, plants/plant products, wood needing phytosanitary certificates, firearms etc.
6. Transport / freight documents
   • These include things like the arrival notification, previous document MRN (Movement Reference Number), transport mode, carrier, the warehouse identifier if goods are stored, etc.
7. Declaration of value & statistical value
   • You need the transaction value (or other customs value), including adjustments (shipping, handling etc), and the statistical value in EUR.
8. Correct customs / procedure codes
   • Customs procedure code (e.g. release for free circulation) to tell what you want done with goods.
   • Additional procedure code (e.g. for duty relief, VAT exemptions, etc.) if applicable.
   • Any condition codes, measure codes, licence codes or TARIC additional codes if restrictions apply.
9. Quantity, packaging, weight, units
   • Details such as net weight, gross weight, number of packages, supplementary units or statistical units when required by the commodity code.
10. Any special certificates if goods are regulated
    • Depending on what goods you import, you might need:
      • Phytosanitary certificates (plants / wood / plant products)
      • Health / veterinary certificates (for animals / animal-products)
      • Import permit from relevant authority (e.g. medicines, firearms)
11. Archive / storage of documents
    • After the declaration, you must retain the customs documents for a certain period (6 years) and ensure originals for certain documents (e.g. those certifying origin) are kept.

A transit declaration is used when goods move through Finland or the EU under customs control without being imported or exported at that point. The procedure allows goods to travel between customs offices while duties and taxes are suspended until they reach their final destination.

The declarant or carrier must provide specific transit-related information and documents to ensure the goods remain traceable and compliant during their journey.

1. EORI number
   • The declarant (or their representative) must have an EORI (Economic Operators Registration and Identification) number.
2. Mandate / authorisation
   • If someone else (forwarder, customs agent) is submitting the declaration on your behalf, they must have a valid mandate.
3. Transit guarantee
   • A guarantee must be lodged for the goods under transit. The guarantee covers possible customs duties or taxes if the goods are diverted or the procedure is not completed properly.
4. Transport means capable of being sealed
   • If required, the means of transport (truck, container etc.) must be sealable and appropriately sealed so that the customs office can ensure under-supervision transport.
5. Information about goods
   • Commodity / tariff code (six-digit code at least) for each item.
   • Gross mass (weight) of goods at each goods item level.
   • Number of packages (if zero, you may need to enter zero mass etc.)
   • Detailed description of the goods (commercial description) and value (for determining guarantee etc.).
6. Previous document(s)
   • If applicable, you need to provide previous documentation which shows what process has already taken place (for example: entry summary, temporary storage, prior transit, export declarations etc.). Also provide MRN (Movement Reference Number) of previous procedure.
7. Place of loading, place of dispatch / origin, place of exit (office of exit) / destination
   • Data about where goods are loaded, dispatched from, and what customs office is responsible for exit or destination.
8. Transport document / UCR / reference number
   • A transport document identifier (e.g. the consignment note), or a UCR (Unique Consignment Reference) if used.
9. Mode(s) of transport
   • You need to specify transport modes (road / rail / air etc.), and if safety & security data is provided, the transport mode at the border etc.
10. Safety & security data (if required)
    • Depending on whether the goods are entering or exiting the EU (or crossing certain borders), you may have to supply safety & security data, such as: UCR, place of loading / unloading, route, estimated arrival time etc.
11. Declaration via correct system / messaging
    • You must submit via the official channel: either the Customs Clearance Service or by message exchange if you’re message-declarant.
12. Transit Accompanying Document
    • Once the transit declaration is accepted (goods released for transit), a Transit Accompanying Document is issued. This must accompany the goods during transit.
13. Other permits or licences, if goods are subject to restrictions
    • If the goods are controlled (dual-use, chemicals, animals/plants etc.), you will need the relevant permits or certificates.