Customs documents
In case of parcels or pallets shipped outside the EU, in addition to the shipping document a commercial invoice or a proforma invoice accompanying the goods is required. Invoice must be sent by e-mail to
tullaus@postenlogistik.com. The original invoices must be drawn up in English, in at least three copies and signed by hand.
When the customs clearance includes more than one parcel or pallet, a joint invoice is used. This must include details of the types of goods, statistics figures, weight, value, number, country of origin and the item numbers of the parcels/pallets included in the shipment. The shipment must also be accompanied by a consignment note, which will be attached to parcel/pallet number 1.
Please note that there are areas inside EU that don't belong to the EU's tax territory. To these destinations you need commercial invoice or proforma invoice:
- Spain: the Canary Islands, Ceuta and Melilla
- Great-Britain: the Channel Islands and Gibraltar
- Italy: San Marino and the Vatican
- Denmark: the Faroe Islands and Greenland.
When exporting to the province of Åland, the recipient's tax-boundary number must be marked on top of the parcel. If the recipient has not registered as a customer of customs, a commercial invoice or a proforma invoice must be attached to the parcel.
Commercial invoice – for goods intended for sale
Commercial invoices are drawn up in English, in three copies and signed by hand. They must include the following information:
- accurate address details, including contact persons, for the sender and recipient
- business ID
- invoice address
- invoice number and date
- parcel/freight bill number
- delivery clause
- contents, weight and number of the parcels and currency
- CN code and export restrictions: the condition and additional codes (Customer instructions no. 16/2008 of the Finnish National Board of Customs)
- country of origin clause.
Proforma invoice – for gifts, samples and documents
You can use a proforma invoice instead of a commercial invoice when you do not charge the recipient any payment for the goods. The same instructions as in commercial invoice apply also to proforma invoice. The proforma invoice must in addition state the reason why the goods are free of charge, e.g. samples, repair under warranty, exhibition goods. Please note however that a nominal value of the goods must be stated on the invoice and it cannot be 0.
You can use this
proforma invoice template as a guideline.
Packing list – a document that itemizes the item details of the shipment
The packing list is not obligatory but it is useful as it itemizes such details as the total number of items in the shipment, the weight, the volume, the parcel numbers, and product-specific information such as colours, size numbers, etc. The consignment note is attached to item no. 1.
Letter of authorisation to export shipments to the USA, Serbia and Bosnia-Herzegovina
For export shipments, the recipient is responsible for possible import customs fees and taxes. Before the parcel may be delivered to the recipient, some destination countries require a letter of authorisation (Power of Attorney) from the recipient, to guarantee that they are liable to pay possible import costs. As a sender, you can ensure fast deliveries by requesting the recipient to complete this letter of authorisation beforehand.
Letter of authorisation for a recipient in the USA Letter of authorisation for a recipient in Serbia or Bosnia-Herzegovina EUR.1 movement certificate (certificate of origin)
The origin of the goods is indicated with a EUR.1 movement certificate or an exporter declaration. EUR.1 movement certificate (certificate of origin) from the export country's customs must be requested for all original products. The certificate must be authenticated by customs. The exporters must complete the application section of the certificate. The origin of the product is declared with this certificate of origin in the destination country in order to obtain preferential treatment.
Exporter declaration (commercial invoice declaration)
Each exporter is entitled to draw up a commercial invoice declaration for original products if the value of the exported original products does not exceed EUR 6 000 (standard situation). An authorised exporter can instead draw up commercial invoice declarations regardless of the value of the shipment. A company exporting original products regularly can apply to become an authorised exporter.
Incoterms – terms of delivery
The Incoterms clauses define the seller and buyer's responsibilities concerning the deliveries, goods and costs. The new
Incoterms 2010 delivery terms have been applied since 1 January 2011. When exporting to countries outside the EU, you must ensure that the commercial invoice states, in connection with the delivery terms, whether the Incoterms 2000 or Incoterms 2010-based delivery clauses are used.
The terms of delivery from the chart below can be applied with DPD Classic service. Air Classic, MyPack and PALL.ETT shipments are delivered only in accordance with the DAP delivery terms whereby the recipient is always responsible for the import customs duty.
*! Note: The DAP delivery chain clauses must state the place of delivery, e.g. DAP, Street 1, CH-1234 Zürich.
Shipments to Finland
For customs purposes, “import” means bringing goods to Finland from a country outside the EU. The goods must be cleared before they can be used or resold. The most common customs import clearance method is the release of goods for free circulation and consumption. This method requires a customs declaration
Taxes and payments
The taxes and payments are levied depend on the goods, tariff lines, origin and customs value. The most often levied taxes when importing are the customs duties and VAT. When importing goods from outside the EU, a so-called third country duty is levied. This customs duty based on the tariff is applied to all goods arriving from third countries, unless preferential treatment, tariff quotas or duty suspensions reduce or eliminate such duties.
Further information
Further information is available on the Finnish Customs' website
www.tulli.fi or from our customs clearance service at
tullaus@postenlogistik.com or by calling 010 572 8170.