You can make use of comparison data when calculating your VAT because the search feature of MyTax allows you to search for similar imported goods that you are importing. Always check, however, that the comparison data is correct. If you detect any errors in the customs decision, please contact Customs (tulli.fi).
MyTax additionally shows a sum total (Customs’ comparison data on imports of goods), representing the import declaration data, for each tax period of your VAT returns. The total consists of customs values during the tax period according to customs decisions, of the duties imposed by Customs, and of taxes and other charges. You also have the option to drill down to detailed data on your company’s imports, sorted by customs decisions (click on Show detailed information).
Please note that the actual VAT base for imported goods is usually greater than the MyTax-displayed comparison data. The actual base is greater because it is inclusive of transport and other costs related to the importation that are excluded from the comparison data originating from Customs. More detailed guidance concerning the cost items that must be included is found in “the “Base of VAT on imports” — Maahantuonnin arvonlisäveron peruste (guidance in Finnish and Swedish).
You also have the option to search comparison data by customs decision in MyTax (Activities » Business operations » Comparison data on VAT on imports).
Your search terms can focus on a time frame of your choice, by reference to tax periods or by reference to clearance dates. Alternatively you can use other search terms, including
- authorised representative’s name
- customs clearance decision number
- customs clearance value
You can get the search results in a .csv file to save them in your workstation (click Download as file).
Filter options for the results include “by decision number” and others (you can adjust the Filter feature as you prefer). After you select one of the decision numbers among your search results, further information will appear. This may be a reference to an Additional procedure relating to the customs clearance.
If you prefer, you can have certain customs decision information sent directly to your company’s accounting software system not only to MyTax. Information being available includes the decision number, customs clearance date, and customs value. You can contact your software provider to find out what needs to be done to get the online information directly for your accounting software system.
However, you can receive the above data without creating a link to your accounting software if you are an Ilmoitin.fi user. Read more about data requests and queries through Ilmoitin.fi.
Note: The Finnish Customs uses new import declaration forms as of April 2021. The new forms are for companies that submit declarations concerning goods to be released for free circulation. For example, updates were made to the codes on the import declaration that indicate Additional procedure. The new system had an impact on the comparison data saved in MyTax.
- Accordingly, in the case of imports from another EU country to the Åland Islands, or imports between Finland and the Åland Islands (customs clearance across the customs border), the customs value in the comparison data in MyTax is always €0. In the same way, for goods of minor value cleared through customs, the comparison data in MyTax may contain no customs value.
If MyTax fails to show the customs value, you must find it out yourself, relying on other methods, in order to calculate the VAT base.