Tullikoodin

Tullikoodin, or customs code, refers to the classification code used to categorize goods for customs purposes in Finland. The code is part of an international framework that allows authorities to determine duties, taxes, and regulatory requirements. In Finland, classification follows the European Union’s Combined Nomenclature (CN), which in turn is based on the World Customs Organization’s Harmonized System (HS). This means that the same basic product categories appear in similar forms across many countries, with regional adaptations for tariff and statistical needs.

The tullikoodi serves several purposes in cross-border trade. It determines applicable customs duties and value-added tax (VAT), guides import and export controls, licensing requirements, and quotas, and supports statistical reporting and trade analytics. It also helps identify whether goods may be subject to special regulations, prohibitions, or safety and environmental requirements.

Classification and use: Goods are assigned a CN code, typically eight digits at the EU level. Finland may employ additional national digits for internal processes or data management. Importers, exporters, and customs brokers use official tariff databases and classification tools to select the most accurate code based on product description, material composition, and intended use. If the correct code cannot be determined with confidence, a binding tariff information (BTI) request or customs ruling from Finnish Customs can provide a binding decision.

Practical considerations: Tariff codes are updated regularly, and misclassification can lead to incorrect duties, delays, penalties, or compliance issues. Accurate tullikoodin classification supports efficient customs clearance and proper taxation, and it is a shared responsibility among importers, suppliers, and customs authorities. See also Harmonized System, Combined Nomenclature, TARIC, and Finnish Customs.