Tulliselvitysprosessi

Tulliselvitysprosessi, in Finnish context, refers to the procedure by which goods arriving at or leaving Finland are declared to Finnish Customs (Tulli) for the purposes of assessing duties, taxes and compliance with applicable customs rules. The process aims to enable legal trade, protect revenue and ensure product safety, origin verification and regulatory compliance.

The process is governed by the European Union customs code and Finnish legislation, including acts related to value-added tax and excise duties. It involves importers, exporters, carriers and freight forwarders, who must obtain an EORI number and prepare information about the goods, their origin, value and classification. For certain goods, additional clearances from other authorities (such as health, veterinary or plant authorities) may be required.

Typical steps include: preparing and submitting a customs declaration electronically through Finnish Customs’ online services; presenting necessary documentation, such as commercial invoice, packing list, transport document, origin certificates, HS codes and the importer’s VAT/EORI information; customs performing risk analysis and, if needed, requesting supplementary documents or inspections; determining and collecting any applicable customs duties, import VAT and excise duties; and releasing the goods for free circulation. After release, there may be post-clearance controls, audits and compliance obligations, with records kept for a specified period.

The process also covers special regimes such as transit, storage, inward or outward processing and temporary imports, as well as procedures for exports and duty drawbacks. While the exact steps can vary by mode of transport and product type, tulliselvitysprosessi provides a standardized framework for movement of goods across Finnish borders within the EU system.