Customs clearance and brokerage

Hacklin Hamiko offers comprehensive customs clearance services in Finland. We have vast experience in handling special customs clearance procedures (temporary admission, outward processing, disposal, transit etc.)

The company is granted with AEO (Authorised economic operator) status. AEO is a business whose customs clearance and logistics operations have been granted a security certificate by Customs. Therefore AEO business is entitled to benefits across the EU.

Hacklin Hamiko has direct digital connection to Finnish Customs which enables us to conduct electronic customs clearance everywhere in Finland.

customs clearance brokerage declaration in Finland Hacklin Hamiko

Our main customs clearance services include

Issuing declarations on the following movements in Finland:

Import

We submit import declarations electronically on behalf of consignee or buyer of the goods. POA (power of attorney) signed by import company (usually buyer of the goods) should be arranged before issuing of import declaration.

Import means bringing in goods from a non-EU country. Before the goods can be taken into use or resold, upon import goods must be cleared through Customs. Customs levies duties, taxes and charges which are determined according to the commodity code, origin and customs value of the goods.

The importer can authorise Hacklin Hamiko to take care of customs transactions on their behalf. The following forms of representation are usually used: direct representation or direct representation bearing the liability of a guarantor.

export import clearance document example Finland
We handle the following main customs procedures for import:
  • Release for free circulation
  • Temporary admission
  • Inward processing
  • Outward procssing
  • Re-import after temporary export
  • Import of goods for test use
  • Temporary admission of containers and packings

Export

We submit export declarations electronically on the exporter’s behalf. POA (power of attorney) signed by export company (usually seller of the goods) should be arranged before issuing of export declaration.

Export means taking Union goods out of the EU. The goods must be cleared for export before they are taken out of Finland, i.e. the exporter must submit an export declaration to Customs.

The export declaration should be lodged in good time before dispatching the export goods, as soon as the information concerning the consignments is available. It is to be lodged, at the latest, before the goods are taken out of Finland.

The export declaration is lodged with the customs office in whose area the exporter is established or where the goods are loaded or packed for export.

If the value of the export goods is no higher than 3 000 euros, and the goods are not subject to any export prohibitions or restrictions, the export declaration can be lodged in the last EU country with the customs office at the place of exit before the goods are taken out of the customs territory of the Union.

Exports subject to restrictions

Please note, that export movements from another EU country cannot be placed under the export procedure in Finland, if an authorisation is required for export of the goods and the authorisation has been granted in the country of export. In these cases, the export declaration must be lodged with the customs authority of the country of export, unless it is exceptionally allowed in the authorisation to lodge declarations also in certain other countries.

Among standard export procedures we issue the following declarations for export:
  • Re-export of goods under special procedures
  • Re-export from a customs warehouse
  • Split exportation

 

Transport and warehousing

We issue customs declarations for transport and warehousing.

Goods imported from outside the European Union can be transported and stored within the EU without paying customs duties and taxes. There are many alternative customs procedures for this, especially if the goods are not expected to be re-exported immediately from the Union. The goods can e.g. be placed in temporary storage for a maximum period of 90 days or they can be stored for a longer period under the customs warehousing procedure.

There are also alternative ways of transporting goods, depending on whether or not the goods are of a commercial nature. Goods can be transported under the T transit procedure in countries that are part of the common transit area, and with a TIR Carnet to countries outside the EU and back.

We issue the following declarations for transit and warehousing:
  • Transit declaration T1 (NCTS) and other types of T declarations
  • Warehousing declarations (IMA)
  • Declarations for placing goods under the customs warehousing procedure

Arriving and exit

We issue arrival and exit declarations on arriving and exiting goods.

Electronic safety and security data must be submitted to Customs before goods are imported into or exported from the European Union territory. The safety and security data are details about the traders, goods, transports and routes.

The transport company is always responsible for submitting the arrival and exit declarations, even if it uses a representative to submit them. The time limits for submitting declarations are based on which mode of transport is used and the transport routes.

Arrival and exit declaration (AREX)

The Arrival and exit declaration service (AREX) is used for submitting declarations for third country goods and Union goods arriving in Finland. In addition, the AREX service is also used for submitting declarations for Union goods that will exit Finland and for third country goods that have been in temporary storage and are to be reloaded (so-called transhipment goods).

Any question about clearance?

Do not hesitate to contact our experts!
Frequently asked questions about customs clearance

Q&A - Useful information for you to consider

What is the Carbon Border Adjustment Mechanism?

The Carbon Border Adjustment Mechanism (CBAM) is a new EU instrument for preventing carbon leakage, that is, release of emissions to non-EU countries. The mechanism is applied to so-called CBAM goods imported from outside the EU. CBAM goods include, for example, goods made of steel and aluminium.

The reporting obligation of the carbon border adjustment mechanism has come as a surprise to many importers.

The legislation determines who can and who must submit a report

Legislation requires that the emissions generated during the manufacture of certain goods imported into the EU territory be reported quarterly to the European Commission. The time limit for the first report (imports 1 October 2023–31 December 2023) ended on 31 January 2024. The importer is responsible for the reporting. The CBAM regulation (2023/256) stipulates that if the importer uses an indirect representative for import clearance, the importer and the representative can agree on who submits the report. An importer established in a third country must always use an indirect representative during customs clearance of CBAM goods both upon import, and when reporting to the CBAM Transitional Registry.

If the forwarding agency has cleared the goods as a direct representative, it cannot make a report to the CBAM Transitional Registry as a representative.

The importer should read the following instruction on Finnish Custom’s webpage and act accordingly. On the webpage, you will find guidance on reporting, the EORI number, required mandates and other CBAM-related obligations of importers.

Check that your company has an EORI number. All importers need it for customs clearance, no matter which goods they import or who carries out the customs clearance. It is further required for CBAM reporting.

If your company has not imported CBAM goods during the reporting period, you do not have to report any emissions.

If you have imported CBAM goods or know that you will be importing them in the future, quickly verify the following or ask one of the responsible persons at the company to check these:

  • Your company has the correct Suomi.fi mandate code for submitting information related to the Carbon Border Adjustment Mechanism. The mandate must be a mandate for transactions.
  • Your company has acquired the emissions information from the seller, manufacturer or the production chain
  • Your company has logged into the CBAM Transitional Registry and has submitted the required information for reporting
  • If you need additional time, read the instructions on how to apply for an extension on Customs’ CBAM page

 

PELASE NOTE that the forwarder cannot automatically handle this on behalf of you company!

Further questions? Contact us!

Incoterms, or delivery terms, are trading conditions of the International Chamber of Commerce (ICC), which define the responsibilities of the buyer and seller regarding the delivery, the goods and costs.

The delivery term should be indicated at the trade invoice used for issuing the customs declaration.

Incoterms 2020

All modes of transport

EXW: Ex Works; Collected from the seller

FCA: Free Carrier; Seller delivers to the carrier

CPT: Carriage Paid To; Transport paid

CIP: Carriage and Insurance paid to; Transport and insurance paid

DAP:  Delivered at Place; Delivered to place of destination

DDP: Delivered Duty Paid; Delivered cleared for import

DPU: Delivered at Place Unloaded

Sea and Inland Waterway Transport Only:

FAS: Free Alongside Ship; Placed alongside the vessel

FOB:  Free On Board; Delivered on-board the vessel

CFR: Cost and Freight; Costs and freight paid

CIF: Cost, Insurance and Freight; The costs, insurance and freight are paid

Adding the cost of freight, insurance and related costs to the trade price:

EXW: The buyer bears all costs of freight, insurance and related costs from the place stipulated in the terms of delivery. These costs are added to the trade price to the EU border.

FCA: The buyer bears all costs of freight, insurance and related costs from the place stipulated in the terms of delivery. These costs are added to the trade price to the EU border.

CPT: The seller pays the freight and related costs to the stipulated place of destination. These are already included in the trade price, i.e. they are not added. The buyer pays the insurance, which is added to the trade price.

CIP: The seller pays the freight, insurance and related costs to the destination stipulated in the terms of delivery. These costs are included in the trade price and no costs are added.

DAP: The seller pays the freight, insurance and related costs to the destination stipulated in the terms of delivery. These costs are included in the trade price and no costs are added.

DDP: The seller pays the freight, insurance and customs formalities to the destination stipulated in the terms of delivery. Freight and insurance costs are included in the trade price and no costs are added.  Import taxes levied within the Union can be subtracted from the trade price.

DPU: The seller pays the freight, insurance and related costs to the place of unloading specified in the terms of delivery. These costs are included in the trade price and no costs are added.

FAS: The buyer bears all costs of freight, insurance and related costs from the place (alongside the ship) stipulated in the terms of delivery and onwards. These costs are added to the trade price to the EU border.

FOB: The buyer bears all costs of freight, insurance and related costs from the destination stipulated in the terms of delivery and onwards. These costs are added to the trade price to the EU border.

CFR: The seller pays the freight and related costs to the named port of destination stipulated in the terms of delivery. These costs are already included in the trade price and are not added to the taxable amount. The buyer pays the insurance costs, which are added to the trade price.

CIF: The seller pays the freight, insurance and related costs to the named port of destination stipulated in the terms of delivery. These costs are included in the trade price and no costs are added.

Any question? Contact us!

The country of origin is the country where the goods are from i.e., were they were produced or manufactured.

If goods have undergone manufacturing or processing in at least two countries, the country of origin is the country where the last significant and economically motivated manufacturing or processing was performed and which resulted in a new product. For example, packaging, sorting and other comparable small scale handling is not considered manufacturing.

However, the dispatching country is entered as the country of origin in accordance with the statistical directives in the following cases:

  • the country of origin is not known (and cannot be established)
  • returned goods and other goods originating in the Union
  • goods belonging in chapter 97 of the customs tariff
  • after outward processing (nature of transaction stating codes 51, 52 or 53 in box 24) for imported goods.

 

Further questions? Contact us!

Economic Operators Registration and Identification number (EORI)

What is an EORI number?

EORI stands for “Economic Operators Registration and Identification”.

An EORI number is mandatory for customs clearance in the customs territory of the European Union. That relates to all types of customs operations such as export, import and transit.

EORI uniquely identifies economic operators and other persons. At a certain point in time, a person can be assigned only one valid EORI number. A person must communicate the number to customs authorities in the Member States for customs operations.

By having one common type of identification number across the EU both economic operators and customs authorities benefit from more efficiency in customs clearance, statistical and security purposes.

 

Who needs an EORI number?

  • Any economic operator with an establishment in the customs territory of the Union needs an EORI number.
  • Economic operators not established in the customs territory of the Union must also register for customs activities. That includes customs declarations, Entry Summary (ENS) and Exit Summary (EXS) declarations, as well as declarations for temporary storage. It is also necessary if they act as a carrier.
  • Persons other than economic operators must register if it is required by national legislation of the Member State or other legal Union provisions, or if they engage in activities for which an EORI number must be provided.

 

Where can you request an EORI number?

Only one customs authority is competent for assigning an EORI number to an economic operator or another person.

  • Economic operators with an establishment in the customs territory of the Union must register at the national customs authority of the Member State in which they are established.
  • Economic operators with no establishment in the customs territory of the Union shall register for an EORI number in the Member State in which they intend to carry out their first customs operation, i.e. lodge a declaration or apply for a decision.
  • Third-country economic operators with multiple permanent business establishments in the customs territory of the Union may choose to register in any of the Member States in which they have an establishment.

Format of the EORI number

The EORI number consists of:

  • A country code of the issuing Member State (2 letters); followed by
  • An identifier that is unique in the Member State (up to 15 alphanumeric characters)

 

Invalidation of EORI numbers

EORI numbers do not expire as they are permanently allocated to economic operators and other persons. However, they can be invalidated upon request or if business activities are ceased. After invalidation, the recorded EORI data is kept for a guard delay of ten years.

 

Checking an EORI number

EORI data is partly accessible through the EORI validation open interface. It can be checked if an EORI number or the name and address of a registered person are valid, provided that publication of information was authorized.

 

Further questions? Contact us!