Authorisation for simplification of the determination of the customs value of goods
- Permit or other obligation
- Public service
In certain situations, exceptions may be made to the main rule for determining the customs value of goods brought into the EU, and the customs value may be determined in a simplified way.
The authorisation can be granted if the ordinary determination of customs value would cause unreasonable administrative costs in the given circumstances, and the determined customs value would not significantly differ from the customs value determined without authorisation.
For justified reasons, authorisation can be granted for a company to use special prerequisites in determining the customs value of the quantities listed below, if the quantities in question cannot be calculated on the date when the customs declaration is approved:
- the price actually paid or payable for the goods
- consignments to be added in the transaction price that do not fall under the customs value.
Authorisations require the following prerequisites to be met:
- the company has not committed any serious infringements of customs or tax legislation
- the company has a written description of its commercial and accounting system
- the company’s internal control is at an acceptable level.
Authorisations are issued in Finnish or Swedish.
Do the following
You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.
To whom and on what terms
The service is free of charge.
The processing time for authorisation applications is 120 days from when they are approved for processing. An application can be approved for processing when it contains all the details needed to make a decision, i.e. the application is fully completed and accompanied with the necessary attachments.