Special procedure for imports

If the importer has committed abuses (or based on former behaviour is considered likely to do so), the Tax Administration may impose special procedures on imports of goods by the importer. The importer of the goods will always be heard before special procedures are imposed.

An importer subject to these special procedures must report and pay import VAT to the Tax Administration before the Customs will release the goods to the importer. The importer will be notified by the Customs that the goods are being held. When the importer has filed the VAT return and paid the import VAT, the Tax Administration will notify the Customs that the goods can be released to the importer.

If an importer subject to special procedures wishes to obtain the imported goods as fast as possible, the importer can report and pay VAT separately to the Tax Administration as soon as the customs declaration has been approved, prior to the general deadline for the VAT return and payment. The importer must later file a new VAT return in place of the earlier VAT return. In the replacement VAT return, the importer must again report the tax basis, the amount of import VAT, input VAT deductible, when applicable, and other VAT information for the tax period.

Exceptionally, an importer subject to special procedures must file the VAT return for the tax period during which the customs declaration for the imported goods was approved – that is, according to the customs decision approval date rather than the date of the customs declaration.

Example

A company subject to special procedures imports goods into Finland. The approval date of the customs decision is 10 June 2018. The Customs receives a notification from the Tax Administration that the company is subject to special procedures. Through MyTax, the company notifies the Tax Administration, without delay, of the tax basis and the amount of import VAT on the imported goods. The company assesses this information on the basis of the customs decision issued by Customs. Because the approval date of the customs decision is 10 June 2018, the company files the VAT return for June. When the Tax Administration receives the VAT return and payment for import VAT, it notifies the Customs that the goods can be released to the company. The company subject to special procedures must file a replacement VAT return for June, resubmitting all the VAT information for June. This return must be filed by 12 August 2018.

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