tullikoodi

Tullikoodi is the customs classification code used in Finland for import and export to identify products for customs purposes. It is part of the international Harmonized System (HS) and, in practice within the European Union, aligned with the Combined Nomenclature (CN). Codes are sometimes extended with additional digits for national use or statistical reporting, but the core classification follows the CN/HS structure.

The primary purpose of a tullikoodi is to determine the correct duties, taxes, and regulatory requirements that apply to a product. The code affects tariff rates, value-added tax (VAT) calculation, import licenses, quotas, and potentially prohibition or restriction rules. The classification also facilitates customs control and statistical data collection on traded goods.

Classification is based on a product’s description, composition, use, and packing. Because many products can fit multiple categories, correct tullikoodi assignment can be challenging and may require product documentation, supplier information, or expert assessment. Incorrect coding can lead to delays, reassessment, higher duties, or penalties. Responsibility for accurate classification generally lies with the party making the declaration, such as the importer or seller, though customs authorities may reclassify if they disagree with the entry.

Finding and using tullikoodit occurs mainly through Finnish Customs’ tariff resources, which include an online database and guidance for searching by product description or code. Businesses often consult customs brokers or rely on official classifications when preparing declarations and invoices. Tullikoodi updates occur periodically to reflect changes in HS/CN nomenclature and national reporting needs.