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GENERAL IMPORT CLEARANCE INFORMATION
Clearance Process
Imports must be cleared in writing, using forms endorsed by the National Board of customs in Finland. The customs declaration form must be filled out by the holder of the goods or by an authorized agent. A valuation declaration for imports must be attached to the customs declaration for imports exceeding the value of 5,045.64 EURO.
A copy of the commercial invoice must be attached to the customs declaration, and must include the following information:
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Exporter's - seller's/buyer's name and address
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Date of the invoice
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Identifying marks, the numbers, quantities, types and the gross weight of packages, including unit of measures
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Description and quantity of the goods
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Value of each item
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Term's of delivery and payment
The first two procedures apply to all shipments regardless of value; the third one applies to shipments of commercial samples or gifts below 45 EURO and/or to negligible value shipments below 22 EURO and provides Duty and Tax relief.
Imported goods are not legally entered until after the shipment has been released by Finnish Customs. Finland Customs may pull any shipment at any time for review or investigation, which could result in clearance/delivery delays. NOTE: In addition to the Customs Department, importers should contact other agencies when questions regarding particular commodities arise.
The Importer of Record or a licensed Customs Broker may account for goods. According to the Importer of Record's profile FedEx GTS Finland will either provide notification upon arrival of shipments to the Importer's designated Customs Broker or clear and advance payment of any duties and taxes levied for the shipments on behalf of the importer.
Note: A Customs (entry and payment processing) account can be established at any customs office and by the importer himself for his shipments or by FedEx for all its customers. Currently only FedEx's account is being used. An air waybill may be used for qualifying standard clearance procedure merchandise (samples and low value shipments) arriving by air, but all other merchandise must be presented with a commercial invoice that contains all the data requirements of Finnish Customs Department.
Working with Customs officials throughout the world, FedEx has developed innovative technology to eliminate many steps of the paperwork-handling process and expedite the movement of international shipments. Starting at the origin location, state-of-the-art technology allows the processing of shipment paperwork and electronic transmission of documents to the designated FedEx hub and destination clearance location. The Express clear system also keeps a database of regulatory information, which includes; importers' numbers, broker designations, corporate contact names and telephone numbers. At a FedEx hub, international shipments are sorted, scanned and loaded onto an international flight. Vital shipment information is keyed into a worldwide manifest database, which is linked to computer systems operated by brokers and Customs officials in many countries. Even before the plane has taken off, or while it is in the air, Customs agents and brokers at the destination airport of entry can begin examining shipping manifests, querying air waybill data if they need more details, assessing duties and taxes and selecting the shipments they wish to examine. By the time the plane arrives at its destination, many packages have already been cleared by Customs. As the plane is unloaded, the Express clear system identifies packages to be examined and prints "cleared" Customs labels for all others. Cleared shipments are transferred to trucks for immediate delivery. International shipments are scanned at all key points throughout the process, and this allows for up-to-date status reports including when Customs clearance is obtained.
Document Requirements
Several different forms of documentation may be required for shipments to Finland. Exporters are required to present one commercial invoice, one bill of lading and three copies of a certificate of origin for all shipments. Other certificates are necessary for exporting pharmaceutical goods, perishable foods, live animals and some medical goods. Some of the documentation required may be:
Import Licenses
Importers apply for import licenses with the National board of Customs. A commercial invoice that includes freight and insurance, the C.I.F. price, net and gross weight, and an invoice number must accompany the license application. Customs accepts commercial invoices by fax.
Goods that are shipped to a Finnish customs area without proper import licenses or declarations are usually subject to considerable delay and may run up substantial demurrage charges. Prior to making shipments, exporters should ensure that the importer has obtained the necessary licenses.
Sanitary Certificates - Animal and Plant Health Inspections certificates are required from the importing country for the importation of living plant material, including plants, plant products and seeds, into Finland. Health inspection requirements also govern the importation of animals and parts of animals, including meat products, skins, hides and similar products, marine mammals, fish, crustaceans, or mollusks and parts thereof. Most of these certificates are obtained by providing the proper documentation to the Ministry of Agriculture and Forestry.
Pharmaceutical Certificates - These certificates are required by Finnish Customs for drugs and certain sanitary items. A standard analysis bulletin issued by the manufacturer, listing the product composition, is acceptable for customs purposes.
Bills of Lading - No special regulations
Certificates of Origin - Certificates of Origin are required for the importation of any Textile products valued at over 6 Euro. Exceptions from this requirement include marked and mutilated samples; luggage made up of textile materials, canvas bags, and bona-fide gifts, personal effects. A Certificate of Origin is recommended to be provided for every commodity subject to import licensing and /or quota restrictions from some origin countries and is required for all textile products imported into Finland that originate in Hong Kong, Macao, or Singapore regardless of the value.
Certificate of Origin Form A - A Certificate of Origin Form A may be required for goods under formal entry claiming preferential duty or exemption under the various agreements of Generalized System of Preferences. It should be produced at the time of entry and must be in the possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.
EUR 1 form Import - An EUR 1 form may be required for goods under formal entry claiming preferential duty or exemption under various bilateral agreements by the European Union countries and some specific countries or groups of countries. It should be produced at the time of entry and must be in possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.
Quotas - Quotas have been assigned by the European Union to specific countries for specific products, which allow for the controlled importation of specific products.
Commercial Invoices - Invoices are required for all dutiable shipments relating to commercial transactions between companies and companies, companies and individuals, regardless of the value. Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction. It must be in Finnish for export shipments or accompanied by a translation. It can be in any official language for import shipments and, if required by customs, must be accompanied by a translation. A person, who is knowledgeable of the transaction, must furnish translation, if requested.
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Original invoice is needed for all shipments valued above 45 EUR. The invoice must be imaged to HEL before arrival to make preclearance.
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All private individuals must have a valid social security number.
Specific invoice details are required for a number of commodities including the following:
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Textiles - the fabric breakdown, whether knit or woven and, for clothing articles, the gender;
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Marked/mutilated samples - the words "mutilated samples" or " marked samples, not for resale" as applicable;
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Software on CD's and floppy disks - The value of software must be shown separately from software support.
Air Waybill - An air waybill or carriers certificate (naming the consignee for customs purposes) is required as evidence of the consignee's right to make entry.
Declaration of Antiquity - A declaration must be shown on the invoice for goods over 100 years old. The statement must include the words " circa date" followed by the year of manufacture whether known or estimated.
Customs Valuation
All goods categorized, as non-document commercial goods shipped to Finland must have a proper value declared and proper description provided which should convey the shipper's intent related to the goods as well as any special processing requirements that exist for the goods shipped. Everything has a value, whether or not a transaction took place. Failure to properly document value of any goods will result in delays and or additional fees as deemed necessary in addition to warehouse fees.
Import Duties
Finland, like most member states of the European Community, bases its Harmonized Tariff Schedule (Nomenclatural Aduanera) on the TARIC (Integrated Tariff of the European Community) which is issued by the Commission and the Member States for the purpose of applying Community measures relating to import and exports, and when necessary to trade between member states. The TARIC also serves as a basis for the working tariffs and tariff file of Finland and other Member States.
Finland customs values shipments at C.I.F. prices. Import duty rates are divided into two classifications: Most Favored Nation (MFN) and General. Import duties are calculated on ad valorem basis, i.e. expressed as a percentage of the value of the imported goods. There are three primary entry types for importing into Finland:
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Standard clearance procedure
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Simplified clearance procedure
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Simplified declaration procedure
Most imports enter under MFN Rates (Most Favored Nation) rates. Relative high tariffs apply to textile, automobile, consumer electronics, cereal, meat, dairy, sugar, alcohol, footwear, rubber, plastic & metals.
Antidumping
Under strict enforcement of unfair trade laws, Customs will assess antidumping duties or countervailing duties. Antidumping duties are assessed on imported merchandise sold in Finland (EU) at less than the normal price of goods in the manufacturer's home market (also called fair market value).
Excise Duties
Excise duties are payable on a number of commodities: alcoholic beverages, tobacco products, minerals oils (all at EU harmonized rates), and waste, electric energy, certain energy sources, sweets and soft drinks (at national rates). Higher tariffs than the EU level may be imposed on the following items: footwear, rubber, plastic, metals, raw hides & skins and some electric machinery.
Additional Duties
Countervailing
Countervailing duties are assessed to counter the effects of subsidies provided by a foreign government for merchandise exported to Finland resulting in artificially low prices that are detrimental to Finland and other European Union member states industries.
Watch Duty Rate
Watches imported into Finland are subject to classification and duty assessment based on a per item basis. The actual duty and the final rate of duty are determined based on the classification of the watch at the time of entry processing with customs.
Import Taxes
Value added tax (VAT)
In addition to duties; goods imported into Finland are also subject to a Value-Added Tax (VAT) that is generally charged at one of these rates:
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The standard basic value added tax is at a rate of 22%. VAT is payable on the sum of the value of the goods, plus insurance, plus freight cost and any other duty amount the goods may be subject to.
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The reduced rate of 17% on Foodstuffs.
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The reduced rate of 8% on Sport facilities usage, medicines, books, cinemas, passenger transport services, hotel and other accommodation, entertainment performances, sporting events, zoos, museums, and other such events or institutions.
Agricultural and forestry products continued to be subject to different forms of taxation outside of the VAT.
Goods exempt from the VAT include health care, education, insurance, newspaper & periodical subscriptions and rentals.
Customs Fees
Invoice Fee
Customs in some situations will assess additional fees based on the invoices provided for a shipment. The fee is usually levied if they deem them necessary as part of the terms of entry due to the size of the shipment and the related large number of invoices provided by the shipper for his goods.
Examination Fees
Additional fees can be assessed on some commodities to cover the expense of performing the examinations and or testing required as a condition of the goods entry into the commerce of Finland. Commodities affected: cosmetics, drugs and medicines, artwork.
Exchange Controls
NONE
Technical Barriers to Trade (TBT's)
Technical barriers or non-tariff barriers to trade, as they are sometimes known, can cause many problems for exporters looking for new markets for their products. These barriers can be in the form of regulations, standards, testing and certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these barriers do not create unnecessary obstacles. To obtain further information on Technical Barriers to Trade as well as Notifications on Technical Regulations and Conformity Assessment Procedures, go to the EU website at http://trade-info.cec.eu.int/tbt/index.cfm.
Consular Fees
NONE
GENERAL IMPORT CLEARANCE INFORMATION
The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Finland and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Finnish Government agencies for which the Finnish Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use; require treatment, labeling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Finnish importer has provided proper information to (1) permit the submission of necessary information concerning packing, labeling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Finland.
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