CUSTOMS ACT , 29.4.2016/304  
 
By decision of Parliament, the following is enacted:  
 
Chapter 1  
General provisions  
 
Section 1  
Scope of application  
This Act governs the customs clearance, customs control and customs taxation of goods 
imported into and exported outside the customs territory of the European Union ( Union ) in 
Finland as well as of goods transported through the customs territory of Finland in addition to 
what is prescribed in the Union legislation. This Act also applies, together with Union 
legislation, to the compilation of statistics on trade between Finland and other countries and 
to criminal investigation of customs offences, unless otherwise provided in the Act on Crime 
Prevention by Customs (623/2015).  
The provisions of this Act shall a lso apply in the performance of other statutory duties by 
Customs and in the collection of public charges by Customs.  
The powers granted under this Act may also be exercised, in compliance with Union 
legislation, in the internal traffic ( internal traffic ) between the Member States of the Union 
(Member State) in order to supervise compliance with the prohibitions and restrictions 
concerning the importation and exportation of goods to and from Finland as well as the 
transit of goods through the territory of F inland.  
Additionally, the powers under the customs legislation may be exercised to control taxation 
when goods are transported, sent or otherwise transferred between a part of the customs 
territory of the Union constituting a special fiscal territory and a  part of the customs territory 
of the Union not constituting a special fiscal territory.  
 
Section 2   
Definitions  
Aside from the definitions used in Union law, the following terms shall have the following 
meanings for the purposes of this Act:  
1) Code  means Regulation (EU) No 952/2013 of the European Parliament and of the 
Council laying down the Union Customs Code;  
2) Delegated Regulation  means Commission Delegated Regulation (EU) 2015/2446 
supplementing Regulation (EU) No 952/2013 of the European Parliam ent and of the 
Council as regards detailed rules concerning certain provisions of the Union Customs 
Code;  
3) Implementing Regulation  means Commission Implementing Regulation (EU) 2015/2447 
laying down detailed rules for implementing certain provisions of Regu lation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs 
Code;  
4) Reliefs Regulation  means Council Regulation (EC) No 1186/2009 setting up a 
Community system of reliefs from customs duty;  
5) customs territory of Finlan d means the territory consisting of the land area, the territorial 
waters and the air space of the Republic of Finland, the customs border nevertheless 
extending two nautical miles beyond the outer limit of the territorial sea, unless otherwise 
agreed at i nternational level;  
6) third country  means an area not belonging to the customs territory of the Union as 
defined in Article 4 of the Code;  
7) customs measure  means any measure taken within the competence of Customs with the 
exception of preliminary investigation of customs offences and border checks;  
8) customs offence  means  
a) an offence which constitutes violation of this or any other Act that Customs is 
responsi ble for supervising and enforcing;  
b) obstruction of a customs officer within the meaning of Chapter 16, section 3, of the 
Penal Code (39/1889) and failure to obey a customs officer within the meaning of 
section 4b of said Act;  
c) unlawful dealing in stolen good s within the meaning of Chapter 46, section 6 and 6a 
of the Penal Code;  
d) an offence involving importation into, exportation from or transit of property through 
Finland;  
9) prevention of customs offences  means the prevention, detection and investigation of 
customs offences;   
10) customs officer  means a public official appointed to a permanent or contract -based 
position and engaged in duties related to customs control, prevention of customs offences, 
taxation or customs duties.   
 
Chapter 2  
Competent authorities and t heir duties  
 
Section 3  
Customs  
Customs shall be the customs authority and competent authority referred to in the Union 
customs legislation unless otherwise separately provided.  
 
Section 4 
Border Guard  
The right of the Border Guard to carry out customs measures shall be provided in section 24 
of the Border Guard Act (578/2005).   
Section 5 
Police  
The right of a police officer to carry out customs measures shall be provided in chapter 2, 
section 21 of the Police Act.  
 
Section  6 
Obligations of a Member State laid down in Union legislation relating to customs operations  
Customs shall comply with the following o bligations of a Member State laid down in Union 
legislation:  
1) communication of a decision to exclude a person from TIR operations and its date of 
application to other Member States and to the Commission in accordance with Article 229, 
paragraph 2 of the Code;  
2) communication to the Commission of information on free zones that are in operation in 
accordance with Article 243, paragraph 2 of the Code;  
3) communication to other Member States, the Commission and, where appropriate, the 
economic operator conc erned of information on all actual or suspected breaches of security of 
the electronic systems in accordance with Article 3, paragraph 3 of the Implementing 
Regulation;  
4) communication to the Commission of the name and contact information of the Customs 
operational unit responsible for the registration of operators in accordance with Article 6 of 
the Implementing Regulation;  
5) providing the Commission with a list of the Customs units designated to receive 
applications and any subsequent changes to the li st in accordance with Article 11 of the 
Implementing Regulation;  
6) providing the Commission with a list of the international Union airports in Finland and any 
subsequent changes to the list in accordance with Article 45 of the Implementing Regulation;  
7) notifying the Commission of the names, addresses and contact information of the Customs 
units that are competent to make, and responsible for, registrations referred to in Article 84 of 
the Implementing Regulation and for ensuring the administrative coope ration referred to in 
the Article as well as for informing the Commission of any changes to the information;  
8) notifying the Commission of the unit prices of the perishable goods as referred to in Annex 
23-2 of the Implementing Regulation in accordance w ith Article 142, paragraph 6 of the 
Implementing Regulation;  
9) determining the rate of exchange needed for customs valuation purposes in a situation 
referred to in Article 146, paragraph 4 of the Implementing Regulation;  
10) transferring a guarantee corre sponding to the customs debt incurred in another Member 
State to the Member State in question in accordance with Article 153 of the Implementing 
Regulation when the guarantee has been accepted in Finland;  
11) assisting other Member States in the recovery o f the amount of import or export duty 
corresponding to the customs debt in accordance with Article 165, paragraph 2;  12) notifying the Commission of the contact information and reference number of the 
Customs unit coordinating customs debt issues relating to the use of ATA carnets and CPD 
carnets in accordance with Article 166, paragraph 2 of the Implementing Regulation;  
13) providing the Commission with a list of the cases referred to in Article 181 of the 
Implementing Regulation where duties have been rep aid or remitted;  
14) notifying the Commission of the decision to remit or repay duties referred to in Article 
101, paragraph 2 of the Delegated Regulation;  
15) the national handling of a request relating to a tariff suspension or quota;  
16) the obligations  of the Member States laid down in Council Regulation (EC) No 515/97 on 
mutual assistance between the administrative authorities of the Member States and 
cooperation between the latter and the Commission to ensure the correct application of the 
law on cust oms and agricultural matters;  
17) the obligations of the Member States laid down in Commission Delegated Regulation 
(EU) 2016/341 supplementing Regulation (EU) No 952/2013 of the European Parliament and 
of the Council as regards transitional rules for cert ain provisions of the Union Customs Code 
where the relevant electronic systems are not yet operational and amending Delegated 
Regulation (EU) 2015/2446.  
 
Chapter 3  
Powers to carry out customs measures   
 
Section 7   
Purpose of the exercise of powers  
The powers stipulated in this Chapter may only be exercised when necessary in order to carry 
out a customs measure, unless otherwise provided hereinafter.  
 
Section 8   
Examination of goods and documents  
Customs is authorised to examine goods, its manufacture and storage including accounting 
records and other business documents as well as to sample goods.  
Customs is only authorised to open letters, parcels or other equivalent consignments if this is 
necessary in order to determine whether the consignment contai ns goods requiring customs 
clearance or control. The confidentiality of any message contained in the consignment shall 
be respected.  
The contents of a letter, parcel or other equivalent consignment may not be examined beyond 
what is warranted by the reaso n for opening it. Appropriate markings shall be made to 
indicate that a consignment has been opened.  
Customs officers shall have access to warehouses and other spaces and locations – excluding 
premises used for habitual residence – in which goods are manuf actured, stored, sold or 
otherwise processed and in which accounting records and other business documents are kept for the purpose of performing the examination referred to in subsection 1 or for taking 
samples.  
All examinations carried out in warehouses,  other spaces and locations referred to in 
subsection 4 are governed by the provisions of section 39 of the Administrative Procedure 
Act (434/2003).  
More detailed instructions on the markings to be made on opened consignments will be 
issued by Customs.  
 
Section 9   
Retaining the services of an expert in the examination of goods  
Where necessary, Customs shall have the right to retain the services of an external expert, 
with his or her consent, for the examination and sampling of goods in the situations referr ed 
to the in the Article 239(2) and Article 240(3) of the Implementing Regulation in which the 
declarant fails to comply with the time limit set by Customs. The expert shall possess the 
necessary professional qualifications based on experience or training.  
When performing the duties referred to in this section, the expert is governed by the 
provisions concerning the criminal liability of public officials. Provisions on liability for 
damages are set out in the Tort Liability Act (412/1974).  
 
Section 10  
Dete ntion of goods  
Customs shall have the right to detain goods that have not been duly cleared or in order to 
control or determine that the criteria for the import, export, transfer or transit of goods are 
fulfilled or in order to determine that the criteria referred to in section 100 a, subsection 2 of 
the Value Added Tax Act (1501/1993) are fulfilled.  
The detention of goods shall lapse when:  
1) the goods are placed under a customs procedure as laid down in the Code;  
2) the goods are released as it is established that the criteria for the control or determination 
of the existence of which the detention has taken place are fulfilled;  
3) it is decided that the goods are detained by Customs or another competent authority under 
this Act or another act;  
4) the goods are seized under the Coercive Measures Act (806/2011);  
5) the goods are abandoned to the State;  
6) the goods are exported from the country in a legitimate manner.  
 
Section 11   
Seizure of goods  
If Customs finds that the criteria for the importation , exportation, transfer or transit of goods 
as defined in section 10(1) of this Act are not met, or if it determines, in the course of the examination of the goods, that the person involved is not allowed to possess the goods under 
section 34 of the Alcoho l Act (1143/1994), Customs shall make a decision to seize the goods.  
The decision is issued to the person in whose possession the goods are when seized. The 
decision on the seizure of a postal item is issued to the recipient or sender if their identity is 
known to Customs.  
Customs shall keep records of the seized goods.  
The provisions on the sale, other surrender and destruction of seized goods are set out in 
Chapter 12.  
 
Section 12   
Control of road traffic  
Customs officers shall have the right to control r oad traffic as well as give orders to move a 
vehicle or, secondarily, have it moved.  
 
Section 13   
Stopping and inspecting means of transport  
Customs officers shall have the right to stop and inspect means of transport.  
If it is probable that a Finnish vessel or a vessel lacking nationality or sailing under a false 
flag is being used for smuggling goods into Finland or from Finland, the vessel may be 
stopped and inspected also outside the customs territory, yet not in the territorial waters of a 
foreign state. The vessel may be brought to port for necessary investigation.  
However, facilities used as a permanent residence on a means of transport may only be 
searched in connection with an inspection carried out promptly on entry to or exit from 
Finland’s cu stoms territory or a special fiscal territory constituting part of Finland’s customs 
territory as well as in the inspection referred to in subsection 2.  
 
Section 14   
Isolation of places and restriction of the freedom of movement   
Customs officers shall hav e the right to isolate, close, or vacate a place or area intended for 
the manufacture, loading, unloading of other processing of goods as well as a means of 
transport. Additionally, customs officers shall have the right to prohibit or restrict movement 
in said places, areas or means of transport.  
Customs officers shall also have the right to undertake the measures referred to in 
subsection  1 in order to maintain public safety.  
 
Section 15   
Affixation of a distinctive mark  
Customs officers shall have the right to affix a customs seal, customs lock or other distinctive 
mark on a means of transport, goods, warehouse or other location.   
Section 16   
Stopping a person  
Customs officers shall also have the right to stop a person e ntering or leaving Finland’s 
customs territory or visiting a means of transport or place where goods are unloaded, loaded 
or stored for the purpose of determining the need for any customs measures in accordance 
with Customs’ rights of access to information . Customs officers shall also have the right, for 
special reasons, to stop persons elsewhere within Finland’s customs territory.  
 
Section 17   
Verification of identify  
In order to carry out a specific customs measure, customs officers shall have the right to 
require individuals to disclose their name and personal identity code – or in the absence of 
such a code – their date of birth and citizenship as well as the location where they can be 
reached.  
In order to verify a person’s identity, customs officers sh all have the right to detain a person 
who refuses to disclose the information referred to in subsection 1 or who is likely to provide 
incorrect information, if detention is necessary for the verification of identity. The detainee 
shall be released as soon as the required information is obtained yet no later than within 24 
hours of detention.  
When action is taken to restrict a person’s liberty, the person may be frisked and the items 
carried on his or her person examined in order to locate a document necess ary for the 
verification of identity.  
If the person refuses to disclose the information referred to in subsection 1 and his or her 
identity cannot be verified otherwise, customs officers shall have the right to establish his or 
her identity by means of per sonal distinguishing marks. Such a measure shall governed by the 
provisions of Chapter 8, section 33(2 –4) of the Coercive Measures Act concerning personal 
search.  
 
Section 18   
Personal search  
To determine whether a person carries any items whose importatio n, exportation or transit is 
to be controlled by Customs under law, he or she may be subjected to a personal search 
within the meaning of Chapter 8, section 30 of the Coercive Measures Act as provided below 
when entering or leaving Finland’s customs territ ory or visiting a means of transport or a 
location in which goods are unloaded, loaded or stored or, for special reasons, elsewhere in 
Finland’s customs territory.  
The decision on conducting the personal search referred to in Chapter 8, section 30 of the 
Coercive Measures Act in order to determine what items the person is carrying in his or her 
clothes or on his or her person shall be made by the customs officer carrying out the customs 
measure.  The frisking or bodily search referred to in Chapter 8, sectio n 30 of the Coercive Measures 
Act conducted in order to determine what items the subject has on his or her person in 
addition to his or her clothes, may be conducted on a person suspected of an offence upon 
probable cause carrying a minimum sentence of one  year’s imprisonment. If so, the personal 
search may be carried out without initiating a pre -trial investigation. The decision on 
conducting such a measure shall be made by the designated customs officer serving as the 
supervisor in charge of customs offen ce prevention or customs control.  
Any personal search shall be carried out with discretion in order to avoid any unnecessary 
inconvenience or damage to the person being searched or damage to the possessions worn or 
carried by him or her. A record shall be made of the bodily search referred to in the foregoing 
subsection 3 to provide a sufficiently accurate description of the measure. A copy of the 
record shall be issued to the person searched upon request. Additionally, the procedure used 
in the performance  of the personal search shall be governed by the Coercive Measures Act.  
 
Section 19   
Safety check  
Customs officers shall have the right, in connection with the personal search referred to in 
section 18 as well as in connection with apprehension, arrest, in carceration, detention and 
other measures affecting personal liberty, to check what the person has in his clothes or 
among the other possession he or she is carrying. The safety check is carried out to ensure 
that the person does not have in his possession  any hazardous items or substances that may 
jeopardise the search or detention or pose a risk to the person himself or herself or others. 
Customs officers may also carry out the search in order to find such items or substances in 
other cases if this is dee med, on well -founded grounds, to be necessary for the occupational 
safety of the customs officer or the due performance of the customs measure.  
If necessary, the person being searched shall be deprived of the hazardous items or 
substances mentioned above in subsection 1. Similarly, items and substances that may not be 
possessed under law or any regulation or instruction issued under law shall be seized.  
The safety check shall be carried out by exploring by hand or using a trained dog, metal 
detector or oth er equivalent technical device or by using some other comparable method. 
When the check is carried out, the physical integrity of the person being checked may not be 
interfered with any more than necessary for the performance of the task. The check shall b e 
carried out with the discretion warranted by the circumstances.  
 
Section 20   
Confiscation of items and substances posing a risk to public order and safety  
Aside from the provisions of this and other Acts, customs officers shall have the right, in the 
performance of their statutory duties, to temporarily seize any fire arms, explosives, 
hazardous items referred to in section 9 of the Public Order Act (612/2003) and items and 
substances suitable for injuring others referred to in section 10 of the Public  Order Act from 
persons who, due to their age, intoxication, state of mind or other circumstances, may be 
justly assumed to pose a present risk to public order and safety.  
Instead of the entire item, a part or component of the item may be seized if the rem oval of 
such a part or components eliminates the foreseen risk.   
Section 21   
Handling of seized items  
Items and substances seized by Customs under section 19 and 20 shall be returned to the 
person involved promptly or no later than within 14 days.  
However,  the items are not returned, if:  
1) the item or substance cannot be returned without risk to the person who it was taken 
from;  
2) Customs or other authority initiates confiscation within the meaning of Chapter 7 of 
the Coercive Measures Act;  
3) other authority ta ke steps to revoke the license authorising the possession of the item 
or substance involved;  
4) return is otherwise prevented by law.  
If the item or substance cannot be returned without risk to the person from whom it was 
taken, it shall be abandoned to the p olice for further action as provided in the Police Act or 
the Firearms Act (1/1998).  
 
Chapter 4  
Use of force  
 
Section 22  
Use of force  
When performing official duties, customs officers in customs offence prevention or customs 
control duties shall have the  right to use such necessary force that can be deemed justifiable:  
1) to overcome resistance;  
2) to remove a person from a place;  
3) to apprehend a person;  
4) to prevent the escape of a person deprived of his liberty;  
5) to remove an obstacle;  
6) to prevent an immediate threat of an offence or another dangerous act or event.  
When assessing the justifiability of the use of force, the importance and urgency of the 
official duty, the danger of resistance, the resources available as well as other circumst ances 
affecting the overall assessment of the situation shall be taken into account. Force shall be 
used only to the extent and for the time necessary to perform a statutory official duty.  
When performing official duties, customs officers in customs offenc e prevention or customs 
control duties shall also have the right of self -defence as provided in chapter 4, section 4 of 
the Penal Code. In such self -defence, the customs officers are subject to liability for acts in 
office. When assessing the justifiabilit y of self -defence, the requirements set on a customs 
officer on the basis of training and experience shall be taken into account.  Anyone who, on request or with the consent of a customs officer in customs offence 
prevention or customs control duty, temporarily assists the customs officer in a situation 
where it is necessary to resort to the help of a bystander when using force in performing an 
extremely important and urgent official customs offence prevention or customs control duty 
shall, under the direction of the customs officer, have the right use such force as is authorised 
by the customs officer acting within his powers.  
Provisions on the excessive use of force are laid down in chapter 4, section 6, subsection 3 
and section 7 of the Penal Code a s well as on excessive self -defence in chapter 4, section 4, 
subsection 2 and section 7 of the Penal Code.  
 
Section 23  
Preparing to use force and warning of its use  
If, in performing an official customs offence prevention or customs control duty, there is  
reason to suspect that resistance will be met or an unlawful attack referred to in  chapter 4, 
section 4, subsection 1 of the Penal Code  will occur, preparation for the use of force shall be 
made in a suitable and appropriate manner.  
The persons targeted by the official duty shall be warned of the possibility that force may be 
used against him if a warning is possible and appropriate.  The warning shall be given i n a 
way that is understandable and suitable for the purpose.  
 
Section 24  
Equipment for applying force and protective equipment  
A customs officer in customs offence prevention or customs control duty shall have the right 
to carry equipment for applying for ce required by his duties and to use them, where 
necessary, in situations requiring the use of force in accordance with section 22, subsection 1.  
Customs shall equip customs officers in customs offence prevention or customs control duty 
with protective equ ipment required by the duties.  
 
Section 25  
Use of firearms  
Firearms may be used only when it is necessary to stop the actions of a person posing an 
immediate and serious danger to the life or health of another person and when no more 
moderate means to sto p him are available. Firearms may also be used to remove an object, 
animal or other corresponding obstacle when carrying out an urgent and important duty.  
Use of a firearm means warning of the use of a firearm referred to in section 2 of the 
Firearms Act,  threatening with a firearm and firing a shot. Revealing a firearm and getting it 
ready to use shall not constitute use of a firearm.  
Threatening with a firearm and firing a shot shall be decided by the customs officer acting as 
the head of customs offence  prevention. If this is not possible in view of the urgency of the 
situation, threatening with a firearm and firing a shot shall be decided by a customs officer 
performing customs offence prevention or customs control duty.   
Section 26  
Physical restraint  
The freedom to move or act of a person targeted by an official duty may be restricted by 
applying handcuffs, using plastic ties or in another corresponding manner if the restriction is 
necessary in connection with performing an official duty, to prevent th e person from fleeing, 
to control violent behaviour or to avert imminent violence.  
The restriction of freedom to move or act may not continue longer than is necessary. The 
restriction may not place the person in any danger or cause unnecessary pain.  
 
Secti on 27  
Further provisions on the use of force  
Further provisions on the equipment for applying force of Customs and the right of a customs 
officer in customs offence prevention and customs control duties to carry equipment for 
applying force may be issued by government degree.  
Further provisions on the training in the use of force, the practising and monitoring of the use 
of force, the storage of equipment for applying force as well as the supervision of the use of 
force relating to the use of force referre d to in this chapter may be issued by Ministry of 
Finance decree.  
 
Chapter 5  
Other powers of Customs  
 
Section 28  
Technical monitoring  
Technical monitoring means continuous or repeated visual or audio monitoring of vehicles, 
vehicle drivers, goods, pedestr ians or the general public with the help of a technical device as 
well as automatic recording of sound or image.  
Customs shall have the right to carry out technical monitoring in order to monitor compliance 
with customs legislation and other legislation th e supervision of compliance of which falls 
within the powers of Customs, at border crossing points of the Finnish State border as well as 
in passenger terminals, port areas reserved for goods traffic, warehouses reserved for goods 
traffic and other corresp onding places and premises, which Customs may monitor after 
giving prior notification.  
 
Section 29  
Prevention of import and export  
Customs shall have the right to prevent import to Finland and export from Finland of goods 
in order to implement the interna tional obligations binding on Finland, the decisions issued 
under Article 29 of the Treaty on European Union, the regulations issued under Article 215 of the Treaty on the Functioning of the European Union, the decree issued under the Act on the 
Enforcemen t of Certain Obligations of Finland as a Member of the United Nations and of the 
European Union (659/1967) , or the decision to freeze funds made under the Act on the 
Freezing of Funds with a View to Combating Terrorism (325/2013) . 
 
1.1.1.1.1   Section 30   
1.1.1.1.2   Control of cash  
Customs officers shall have the right to check the cash and other possessions carried by a 
person in order to detect any money laundering offence as defined in Chapter 32 of the Penal 
Code and constituting a customs offence or terrorist funding as defined in Chapt er 34a of the 
Penal Code.  
 
Section 31  
Border control  
A customs officer shall have the right to carry out border control with the powers provided 
for a border guard in sections 28, 28 a, 36 and 38 of the Border Guard Act. In addition, 
Customs may use the i mages and sound collected during technical monitoring as provided in 
section 31 of the Boarder Guard Act with regard to the Border Guard. The customs officer 
acting as the superior at a customs office shall have the right to direct and restrict movement 
at a border crossing point as provided in section 30 a of the Border Guard Act for a border 
guard acting as a superior at a border crossing point and a border guard of at least the rank of 
lieutenant.  
The prevention of exit of persons referred to in section 28, subsection 1, paragraphs 1 and 2 
of the Boarder Guard Act as well as the taking into possession of goods and vehicles 
temporarily for the duration of border checks shall be decided by the customs officer acting 
as the superior of the customs office or a customs officer acting as the superior of customs 
offence prevention or customs control and ordered to the duty. In urgent cases, exit is 
prevented and taking into possession is carried out by the customs officer carrying out the 
border check who shall r efer the matter, without delay, to be decided by the customs officer 
acting as the superior of the customs office or as the superior of customs offence prevention 
or customs control.  
Conducting a non -intimate body search referred to in section 28, subsecti on 1, paragraph 9 of 
the Border Guard Act shall be decided by the customs officer acting as the superior of the 
customs offence prevention or customs control. A customs officer carrying out a border 
check may, however, decide on a non -intimate body search directed at a person’s clothing or 
carry -on goods.  
 
Section 32  
Retention of goods in order to prevent or investigate an offence other than a customs  offence   
Customs may retain goods exported from, imported to or in transit through Finland if 
reasonable g rounds exist thereto in order to prevent or investigate an offence other than a 
customs offence. The retention of goods shall, in that case, be notified, without delay, to the 
authority deciding on the seizure.   
Section 33  
Apprehending a wanted person  
A customs officer shall have the right to apprehend a wanted person who in accordance with 
a warrant issued by a competent authority shall be apprehended, arrested or remanded or 
taken into custody. An apprehended person who is wanted by other than Customs sh all be 
transferred to police custody without delay unless he has to be released immediately.  
On request of a customs officer, a wanted person other than the one referred to in subsection 
1 shall be liable to present himself at a police station or another p lace where the measures 
indicated in the apprehension warrant can be taken. If the person does not follow the request 
and if it is likely that he will attempt to avoid the measures indicated in the apprehension 
warrant, the customs officer shall have the r ight to apprehend him in order to take the 
measures indicated in the warrant.  
Unless otherwise provided in the law on the duration of the measures required in the 
apprehension warrant, the wanted person shall be liable to remain available for the taking of  
the measures for at most six hours after being apprehended.  
 
Chapter 6  
Procedure when using powers  
 
Section 34  
Respecting fundamental and human rights  
Customs shall respect fundamental and human rights and, when using their powers, choose 
from the justifiable alternatives the one that best preserves these rights.  
 
Section 35  
Principle of proportionality  
The actions taken by Customs shall be justifiable in proportion to the importance, danger and 
urgency of the function, the goal pursued, the behaviour, age and health of the person 
subjected to the actions and other corresponding factors related to him as well as to other 
factors affecting the overall assessment of the situation.  
 
Section 36  
Principle of least harm  
The actions taken by Customs shall not interfere with the rights of any person more and no 
person may be caused greater damage or inconvenience than is necessary in order to carry out 
the duty.  
 
Section 37  Principle of intended purpose  
Customs may use their powers only for the purpose s provided by law.  
 
Section 38  
Performance of duties and their order of importance  
Customs shall perform their duties with efficiency and expediency. Where circumstances so 
require, the duties shall be placed in an order of importance.  
 
Section 39  
Indicati ng customs officer status and identifying a customs officer  
A customs officer shall, where necessary, indicate to the person targeted by the customs 
action that he is a customs officer and present his identity card upon request.  
Customs shall ensure that t he customs officer who carried out an official duty can be 
identified, where necessary.  
 
Section 40  
Stating the grounds for the use of powers  
The grounds for the use of powers affecting personal freedom shall be notified to the person 
targeted by the acti on or to his representative as soon as possible, taking into consideration 
the condition of the person and other circumstances.  
Unless otherwise provided by law, a person targeted by an action other than one affecting his 
personal freedom or his represent ative shall have the right to know the grounds for the use of 
powers as soon as it is possible without jeopardising the performance of the customs action.  
 
Section 41  
Authority of a customs officer  
When exercising the powers laid down in this Act, the act  on crime prevention in Customs 
[Laki rikostorjunnasta Tullissa] or in another act, a customs officer shall have the right, in an 
individual case, to issue orders and prohibitions binding on everyone necessary for the 
carrying out of the duties of Customs.  
 
Section 42  
Treatment of apprehended persons  
The treatment of persons apprehended by Customs under this Act shall be governed by the 
provisions of the Act on the Treatment of Persons in Police Custody (841/2006)  as well as the 
provisions of chapter 2, section 12, subsections 2 and 3 of the act on crime prevention in 
Customs on the person in custody with Customs and the custody facilities of Customs.  
 Section 43  
Minutes and entry in another document  
Minutes shall, without undue delay, be drawn up or an entry made in another document of the 
detention of a person in accordance with section 17, subsection 2 of this Act,  the taking into 
possession of property in con nection with a security check in accordance with section 19, 
subsection 2, the taking into possession of objects and substances posing a danger to public 
order and security in accordance with  section 20 as well as the apprehension of a wanted 
person in ac cordance with section 33.  
A copy shall be issued, on request, of the minutes or of the entry made in another document 
to the person apprehended or from whom the goods have been taken into possession.  
Customs shall issue further regulations on the drawing  up of the minutes and the making of 
an entry in another document as well as on the contents of the minutes and the entry.  
 
Chapter 7  
Duty relief  
 
Section 44  
Relief based on certain international agreements  
The Ministry for Foreign Affairs shall confirm the existence of duty relief conditions based 
on the following international agreements:  
1) the Vienna Convention on diplomatic relations (Finnish Treaty Series 4/1970);  
2) the Vienna Convention on consular relations (Finnish Treaty Series 50/1980);  
3) a h ost country agreement or an agreement relating to the legal position of an organisation 
concluded between the Finnish government and an international organisation.  
An institution of the Union or the European Atomic Energy Community situated in Finland 
shall confirm the existence of the duty relief conditions based on the Protocol on the 
Privileges and Immunities of the European Communities or on a headquarters agreement 
concluded between the Finnish government and the Union institution. The Ministry for 
Foreign Affairs shall, however, confirm the existence of the duty relief conditions of a person 
employed by the institution whose position according to the headquarters agreement is 
comparable to that of a diplomatic representative.  
 
Section 45  
Restrictions  on the release of goods with relief from duty  
Unless otherwise agreed in the agreement or Protocol referred to in section 44, goods may not 
be sold, rented or transferred for consideration or free or charge, without paying the duty, to 
other than a person  benefiting from a corresponding relief from duty before three years have 
passed from the transfer of the goods to the use in accordance with the agreement referred to 
in section 44.  If the relief from duty referred to in section 44 has been granted to a n atural person and the 
person moves from Finland before the period referred to in subsection 1 has expired and if he 
sells a vehicle that has been in his use in Finland, he shall pay duty in the amount of one 
thirty -sixth (1/36) per each full or incomplete month of the remaining period.  
 
Section 46  
Relief from duty of victualling goods  
Relief shall be granted to:  
1) the goods meant for ordinary victualling and fuel and lubricants of vessels and aircraft 
involved in professional international traffic;  
2) the  goods meant for ordinary victualling and fuel and lubricants of a foreign vessel in the 
use of the authorities and visiting the customs territory of Finland;  
3) the goods meant for ordinary victualling and fuel and lubricants of a domestic vessel in the 
use of the authorities which departs in accordance with a confirmed visit schedule on an 
official representational trip outside the customs territory of Finland;  
4) foodstuffs, tobacco and alcoholic beverages consumed during the voyage of a passenger 
train in regular traffic between Finland and Russia as well as tobacco, sweets and cosmetic 
products sold to be carried in the baggage of the passengers which are released to the buyer 
outside the customs territory of Finland.  
Relief from duty shall apply to goo ds which a vessel or train carries to the customs territory 
of Finland or which are supplied thereto inside the customs territory of Finland for its own 
use. The relief shall also apply to goods consumed in the vessel or train inside the customs 
territory of Finland.  
Goods to be sold to be carried in the baggage of a passenger shall not enjoy relief from duty 
when the vessel does not stop outside the customs or fiscal territory of the Union during its 
journey. The liability to duty of goods to be sold to pa ssengers shall also be governed by the 
act on the taxation of goods sold in passenger vessels in foreign traffic in certain cases [laki 
ulkomaanliikenteessä olevissa matkustaja -aluksissa myytävien tavaroiden verottamisesta 
eräissä tapauksissa] (397/1969) . 
 
Section 47  
Supply of victualling goods to a vehicle  
Customs shall issue further regulations on the procedure to be complied with when supplying 
duty-free goods to a vehicle as well as on the accountability relating to the supervision of 
alcohol and tobacco products. Customs may restrict the quantities of duty -free goods supplied 
to a vehicle as it deems necessary considering the number of passengers, the size of the  
vehicle, the area of traffic and other circumstances. The right to restrict the quantities of 
goods supplied to a vehicle shall also apply to goods sold to equip an aircraft referred to in 
section 70, subsection 1, paragraph 6 of the Value Added Tax Act, goods sold for sale on 
board the vessel referred to in paragraph 7 and goods referred to in paragraph 8.  
 
Section 48  Relief from duty of fuel  
The fuel in the standard tank of a commercial motor vehicle entering the customs territory of 
Finland by land fro m outside the European Economic Area shall be duty -free up to 400 litres 
and the fuel in the standard tank of a special container up to 200 litres per journey.  
 
Section 49  
Relief from duty of goods in air transport  
Duty -free goods shall be goods which ha ve been granted relief from duty under an aviation 
agreement concluded with a third country that has acceded to the Convention on International 
Civil Aviation (Finnish Treaty Series 11/1949).  
 
Chapter 8  
Customs clearance  
 
Section 50  
Routes for conveyance of goods  
Customs shall issue regulations on the routes for conveyance referred to in Articles 135 and 
267 of the Code as well as of routes used to convey goods between a part of the customs 
territory of the Union belonging to a speci al fiscal regime and a part of the customs territory 
of the Union not belonging to a special fiscal regime.  
Customs may issue separate regulations on the import transport of goods transported within 
frontier zones or in pipelines and wires as well as of tr affic of negligible economic 
importance such as mail and passenger traffic.  
For a special reason and under the conditions set by it, Customs may in individual cases grant 
an exemption from compliance with the regulations relating to the conveyance of the g oods 
referred to in subsection 1.  
 
Section 51  
Obligation to declare goods in intra -Union transport  
If the import of goods from another Member State to Finland, the export of goods from 
Finland to another Member State or the possession of the goods in Finl and requires a permit, 
certificate or another document granted by an authority and it has not been granted prior to 
the import or export, the goods shall be declared to Customs upon import or export.  
 
Section 52  
Customs formalities and the information to be collected for compiling statistics relating to 
external trade  
Customs may issue regulations on the formalities to be carried out in customs clearance and 
on the information to be collected from those liable to notify for compiling statistics relating to external trade, the procedures and time limits to be complied with in the collection to the 
extent that they are not provided in Union or national legislation.  
 
Section 53  
On customs representation  
When lodging a customs declaration, a person acting as a n indirect representative shall 
provide Customs with the necessary information also on the principal on behalf of whom the 
customs declaration is lodged. Customs shall issue further regulations on the information to 
be provided on the principal.  
 
Section 5 4  
Requirement of guarantee  
Chapter 2 of Title III of the Code provides for the guarantee required for an existing or 
possible customs debt.  
Customs shall issue further regulations on the determination of the guarantee required with 
regard to national taxe s or charges.  
Customs may change the amount of the guarantee on the basis of changes that have taken 
place in the operations or financial standing of a person.  
Customs may issue regulations on the drawing up of the guarantee instrument in a form other 
than a document as well as on which forms of guarantee referred to in Article 83, paragraph 1 
of the Delegated Regulation are approved by Customs.  
 
Section 55  
Permission to establish a free zone  
Customs shall decide on the permission to be granted for est ablishing a free zone in 
accordance with Article 243, paragraph 1 of the Code and on its conditions.  
 
Section 56  
Notification of particulars for EORI registration by means other than electronic data  systems  
Customs may issue a regulation referred to in Ar ticle 4 of the Delegated Regulation on events 
where the particulars necessary for the registration in the Economic Operators Registration 
and Identification (EORI) system can be submitted by means other than electronic data 
systems.  
 
Section 57  
Transfer o f rights and obligations of a holder of special procedure  
Customs may, to the extent that they are not regulated by Union legislation, issue regulations 
on cases where, and the conditions subject to which, the rights and obligations of the holder 
of a proc edure with regard to goods placed under a special procedure other than transit may be fully or partially transferred in the manner referred to in Article 218 of the Code to another 
person as well as on the procedure concerned.  
 
Chapter 9  
Assessment of duty   
 
Section 58  
Determination of the amount of duty  
Customs shall determine the amount of duty on the basis of the declaration received or of 
information it has received or acquired otherwise.  
The duty shall be determined on the basis of an estimate if no customs declaration has been 
lodged or if it cannot be used for as the basis for determining the duty even after being 
supplemented. The decision on the determination of duty shall state the basis for the estimate.  
 
Section 59  
Circumvention of duty  
If any  circumstance or measure has been given legal form that does not correspond to the 
actual nature or purpose of the issue, the customs clearance shall be carried out as if the right 
form had been used.  
 
Section 60  
Entry of duty in the accounts  
Customs shall issue a regulation on the national procedure referred to in Article 104 of the 
Code for the entry in the accounts of the amounts of import or export duty.  
 
Section 61  
Notification of the amount of duty  
A customer of Customs using a message format el ectronic data transfer method shall be 
notified of the amount of the duty determined:  
1) with a response message, in which case the customer shall be deemed to have received 
information on the amount of duty at the time, unless otherwise shown, when the re sponse 
message arrived in the computer system of the customer; or  
2) as provided in the Act on Electronic Services and Communication in the Public Sector 
(13/2003 ) on a verifiable electronic service.  
The amount of duty determined shall be notified to a customer of Customs other than one 
referred to in subsection 1 with a customs decision. Unless otherwise shown, the customer 
shall be deemed to have received informa tion on the amount of duty:  
1) on the date of confirmation of the customs decision if the customs decision has been given 
to the customer;  2) on the weekday following the confirmation of the customs decision if the customs decision 
has been submitted to th e post -office box of the customer at the customs office;  
3) on the eighth day following the confirmation of the customs decision if the customs 
decision has been left to be carried by the post.  
 
Section 62  
Period for notification of a customs debt  
The per iod for notification of a customs debt is laid down in Article 103 of the Code. If the 
customs debt is incurred as the result of an act which, at the time it was committed, was liable 
to give rise to criminal procedure, the period for notification of the c ustoms debt shall be five 
years from the date on which the customs debt was incurred.  
If Customs notifies the customs debt applying the five -year period laid down, Customs shall 
in its decision also notify the grounds and clarifications due to which it dee ms that the 
customs debt can be notified after the close of the three -year period laid down in Article 103, 
paragraph 1 of the Code as well as state the provisions applied.  
 
Section 63  
Hearing the Customs Attorney and notification of the decision to the C ustoms Attorney  
The Customs Attorney shall be heard and he shall be notified of the decision so that the 
Customs unit making the decision shall reserve the Customs Attorney a possibility to 
familiarize himself with the decision and the documents relating t o the matter.  
 
Chapter 10  
Payment of a customs debt  
 
Section 64  
Payment of duty  
Duty shall be paid to a financial institution to an account designated by Customs. The payer 
shall be liable for any costs arising from the payment. Duty may also be paid at a customs 
office, in which case no extra costs will be charged.  
Duty shall be paid within 10 days from the confirmation of the customs decision. Provisions 
on the extension and suspension of the time limit for payment of the duty as well as 
deferment of pa yment and other payment facilities to be granted to the debtor are laid down 
in Articles 108 -112 of the Code.  
 
Section 65  
Due date for deferred payment  
Customs may issue regulations on the application of the due dates for deferred payment laid 
down in Article 111, paragraph 6 of the Code.   
Section 66  
Deferral of a due date  
Deferral of a due date shall be governed by the provisions of section 15 of the act on the 
calculation of time -limits laid down [Laki säädettyjen määräaikain laskemisesta] (150/1930) . 
The duty may also be paid on the following first weekday if the due date of the customs 
authorities is a day on which the payment systems commonly used in the m utual payments of 
the banks are not in use in accordance with a notification of the Bank of Finland published in 
the Finnish Treaty Series.  
 
Section 67  
Date of payment of the duty  
Duty shall be deemed paid to Customs on the day on which:  
1) the payment ha s been charged from the account of the payer; or  
2) the payment has been made in cash to a financial institution or a customs office.  
If no information on the date of payment or charge has been conveyed with the payment, the 
duty shall be deemed paid on th e date on which it has been entered in the bank account of 
Customs unless the debtor can show, or it can be indicated on the basis of documents, that the 
date of payment or charge was earlier than that.  
 
Section 68  
Interest on a payment facility  
Credit in terest laid down in Article 112 of the Code shall be charged for the duration of the 
payment facility.  
 
Section 69  
Set-off 
When Customs repay an amount of duty, tax, a public payment, their delay penalties or credit 
or other interest on deferment to a per son who is liable for an unpaid customs debt or another 
payment, Customs may use the repayment as payment of a matured duty, tax or payment as 
well as of their delay penalties and credit or other interest on deferment (set-off). The 
receivables to be used for set -off shall be opposing, similar and collectible.  
If specific reasons so require, the party to the matter shall be reserved a possibility to present 
an explanation before the set -off. In other respects, the procedure shall comply with the 
Administrative Procedure Act.  
The set -off date of Customs shall be the date on which the repayment decision was made. 
The interest for repayment as well as the delay penalties shall be calculated until the set -off 
date.  
Customs shall notify the debtor of t he set -off and, if a repayment for a third -party debtor has 
been used for the set -off, also the third -party debtor. The set -off notification shall be appended with instructions for appeal. Customs may issue further regulations on the 
procedure to be compli ed with in the set -off. 
 
Section 70  
Obstacles for set -off 
The following shall not be used for set -off: 
1) excess duty, taxes or payments made in error;  
2) a repayment, the corresponding funds of which have been paid out as disbursement from 
the bankruptc y estate of the debtor.  
Repayment shall not be used:  
1) to pay an expired debt;  
2) to pay a debt in full or in part, the enforcement of which has been interrupted or enjoined.  
The bankruptcy of the recipient of the repayment or the execution of the repayme nt shall not 
prevent set -off. Customs shall notify the execution officer of the set -off of a customs invoice 
in execution.  
 
Section 71  
Use of repayment for the payment of a claim of another authority  
If an amount repaid by Customs and admissible for set -off is not used for set -off of the claims 
of Customs, it may be used to pay other matured and unpaid State taxes, public payments as 
well as their delay penalties and deferment interest of the receiver of repayment if the 
authority in question has requested  it from Customs before the repayment has been made.  
Correspondingly, a repayment to the debtor from another authority that is admissible for set -
off can, on request of Customs, be used for the set -off of a claim of Customs.  Set -off shall, in 
that case, b e governed by the provisions of this Act on set -off. 
If the repaid amount is not used to pay a claim of Finnish authorities, the repayment may be 
used to pay a foreign duty or tax that is subject to collection in Finland under an agreement 
concluded with t he foreign state on assistance in customs matters.  
 
Section 72  
Allocation of funds  
The payer may indicate the customs decisions and post -clearance decisions for the payment 
of which the payment shall be used. Non -specified payments, repayments used for s et-off and 
funds received from collateral shall be used to pay the claims in chronological order 
beginning from the earliest decision. Customs duty and taxes to be collected in Finland under 
an agreement on assistance shall, however, be paid last of the no n-specified payments and 
taxes.  
Funds levied, set -off or collected as well as funds received from collateral shall be used to 
pay a claim in the following order:  
1) customs duty;  2) credit or other payment deferment interest;  
3) tax increase and interest on arrears;  
4) increase of customs duty, tax or payment and penalty fee;  
5) national taxes and payments.  
Customs may, in order to prevent the time -barring of a claim or to safeguard the recovery of a 
claim or to ensure the collection of a duty, allocate the payment in an individual case 
otherwise than as provided in subsection 1. To ensure the equal treatment of tax recipients, 
Customs may also, in an individual case, use the funds recovered from the debtor in an order 
other than that provided in subsecti on 2.  
 
Section 73  
Transfer of payments to Customs  
A financial institution shall pay the duties it has received to the account of Customs daily at 
the latest on the weekday following the date of payment on which the financial institution is 
open to the publ ic. If the financial institution is not open to the public on the date of payment, 
the funds shall be transferred to the said account at the latest on the second day thereafter 
when the financial institution is open.  
The banks managing State payment transa ctions shall, however, transfer the duties they have 
received to the account of Customs as agreed in connection with the conclusion of the 
agreement on the management of State payment transactions.  
 
Section 74  
Bookkeeping of taxes  
Customs shall keep accou nts of collected and repaid duties, taxes as well as other payments 
unless otherwise provided in the bookkeeping of duties in Union legislation.  
The bookkeeping of taxes shall include information on collected and repaid duties, taxes and 
other payments. Th e bookkeeping shall indicate the information required in the State Budget 
Act (423/1988)  and the provisions issued thereunder as well as the information required by 
the remittance to the receivers of tax.  
 
Chapter 11  
Recovery of a customs debt  
 
Section 75  
Recovery of a duty through execution and safeguarding of recovery  
Unless otherwise provided in this Act or in Union legislation, the recovery of a duty through 
execution and the safeguarding of recovery shall be governed by the provisions of the  Act on 
the Enforcement of Taxes and Public Payments (706/2007)  with the exc eption of the 
provisions on material appeal as well as of the act on the safeguarding of the recovery of 
taxes and payments [Laki verojen ja maksujen perimisen turvaamisesta] (395/1973) . The provisions of this chapter shall also apply to the recovery of other taxes, duty and tax 
increases, penalty fees as well as public payments collected by Customs unless otherwise 
provided by law.  
 
Section 76  
Recovery methods  
Customs may, after examining the solvency of the debtor and the appropriate recovery 
method for the recovery of the funds:  
1) send the unpaid customs duty invoice to be recovered through execution;  
2) use a guarantee in its possession;  
3) grant a deferment of payment or another payment facility referred to in the Code;  
4) petition for bankruptcy of the debtor or another party liable to pay the duty;  
5) exercise the right to be heard in bankruptcy, merger, demerger, compulsory auction of real 
estate, public s ummons, company restructuring and debt restructuring of a private individual 
as well as in other corresponding situations;  
6) undertake the necessary legal action;  
7) undertake precautionary measures;  
8) request and provide international assistance in the  manner separately provided for;  
9) notify for publication the name, company name and business ID of the debtor or another 
party liable to pay the duty as well as the municipality of residence known to Customs unless 
otherwise provided in section 24, subse ction 1, paragraph 31 of the Act on the Openness of 
Government Activities (621/1999)  or in section 36, subsection 1 of the act on the population 
information syste m and certificate services provided by the Population Register Centre [Laki 
väestötietojärjestelmästä ja Väestörekisterikeskuksen varmennepalveluista] (661/2009)  as 
well as the tax types and amounts of the unpaid customs duty invoice with delay penalties;  
10) undertake other necessary actions.  
Customs shall, without delay, notify the execution authority of a recovery action in 
accordance with subsection 1 that may cause changes in the recovery through execution of 
the customs duty invoice.  
 
Section 77  
Suspension of implementation  
Suspension of implementation of a decision subject to appeal shall be applied in writing from 
Customs. An application concerning suspensi on of implementation shall be handled without 
delay.  
A decision on the suspension of implementation shall, unless Customs decide otherwise in an 
individual case, be in force until 60 days have passed from the notification of the decision on 
the adjustment claim of the debtor or until his appeal has been decided with a final judgment. 
A decision on the suspension of implementation may not be separately appealed against.  Applying for the suspension of implementation regarding property taken in execution from 
the execution officer shall be governed by the provisions of section 15 of the Act on the 
Enforcement of Taxes and Public Payments.  
 
Section 78  
Non-recovery of a duty  
If the amount to be recovered is less than 10 euros, it shall not be recovered. Recover y may, 
however, be initiated if several payments have been left non -recovered from the same party 
liable to pay due to a miscalculation or another mistake made by Customs, the party liable to 
pay or another party to the matter or for another reason or if t here are special grounds for the 
recovery.  
 
Section 79  
Waiver from recovery measures  
Customs may refrain from recovery of customs duty or interrupt recovery if it is not 
estimated to bring results. Recovery may, however, be initiated, or interrupted reco very may 
be continued in a situation where it can be estimated to bring results.  
 
Chapter 12  
Customs auction, other sale, abandonment and destruction of goods  
 
Section 80  
Goods sold by auction or in another manner  
Customs sells the following goods by a public auction:  
1) goods confiscated to the State by a final judgment;  
2) goods abandoned to the State;  
3) goods which are in temporary storage and not placed in a customs procedure or reexported 
within the period provided for in Article 149 of the Code;   
4) goods under customs supervision and which cannot be released for a reason referred to in 
Article 198, paragraph 1, subparagraph b of the Code;  
5) goods that have not been removed within six months from the deci sion of Customs on their 
release for free circulation;  
6) goods left in the possession of Customs under a final judgment.  
If goods referred to in subsection 1 are subject to an import prohibition or restriction, they 
may be abandoned only to the buyer, who  shall present the documents required by 
abandonment.  
If the goods referred to in subsection 1 are perishable, quickly disintegrated, depreciating in 
value, extremely expensive to handle, or if they for another reason should be sold urgently, the goods may  also be sold in another manner and without waiting for the legal force of the 
judgment referred to in subsection 1, paragraph 1.  
 
Section 81  
Other abandonment or destruction of goods  
If the goods referred to in section 80 cannot be sold due to the legislation restricting its use or 
sale or due to another reason relating to their quality or if their sale were not appropriate and 
the use, abandonment or destruction of the goods is not provided separately, the goods may, 
by decision of the Ministry of Finance, be abandoned to a state institution or, for a special 
reason, to another party. In other cases, the goods shall be destroyed.  
If the goods referred to in section 80, subsection 1, paragraphs 3 -6 are abandoned to a state 
institution, the title to t he goods shall transfer upon abandonment to the State. If the goods are 
abandoned to a party other than a state institution, the title shall transfer to the recipient 
unless otherwise decided by the Ministry of Finance.  
 
Section 82  
Procedure in the sale of goods  
The declarant of the goods and the party on whose behalf the declaration or notification has 
been lodged shall, where possible, be notified of the sale of the goods in advance in writing. 
Also the owner of the goods shall be notified of the sale i f the owner is known to Customs 
and his contact information is available to Customs.  
The sales notice relating to the customs auction shall be published in the data network open to 
everyone as well as in another appropriate manner at the discretion of Cust oms. The sales 
terms shall be notified prior to the sale of the goods.  
When selling goods in a customs auction or otherwise, the lowest acceptable offer shall cover 
the amount of the customs duty to be collected on the goods on the basis of the sale or any  
unpaid customs duty, the excise duty and the transaction fee.  
Customs may issuer further regulations on the holding of a customs auction and the 
procedure to be complied with otherwise in the sale of goods.  
 
Section 83  
Responsibility for the goods to be sold or otherwise abandoned  
Customs shall not be responsible for any imperfections or defects in the goods sold or 
abandoned in accordance with sections 80 and 81 or for any other properties.  
 
Section 84  
Customs duty payable on the goods to be sold  
The sa le of non -Union goods in the manner provided in section 80 shall correspond to the 
release of goods for free circulation. This shall, however, not apply to non -Union goods which have been declared for release for free circulation but the customs debt relat ing thereto 
has not been fully paid.  
If a customs debt arises in connection with the sale due to release of goods for free 
circulation, the customs duty shall be included in the sales price of the goods.  
 
Section 85  
Payment of the sales price and transfer  of title  
The sales price for goods sold at a customs auction or otherwise shall be paid immediately. 
The buyer shall receive title for the sold goods and the goods shall be abandoned to him after 
the sales price has been paid. Customs may cancel the sale if the buyer does not pay the sales 
price immediately.  
 
Section 86  
Funds accrued from the sale  
The funds accrued from a customs auction or other sale of goods shall be used to pay the 
costs relating to the goods in the following order:  
1) customs duty, ex cise duty and transaction fees;  
2) costs incurred by Customs from the storage and sale of the goods;  
3) other national taxes and payments;  
4) the other items referred to in section 72, subsection 2 in the order laid down in said 
subsection;  
5) other costs.  
If a surplus remains on the sales price of property owned by the State after the deduction of 
the costs referred to in subsection 1, it shall be accounted to the State if the declarant of the 
goods sold or the person on whose behalf the declaration or not ification has been lodged does 
not, within one year from the sale of the goods, claim the surplus with a written application 
addressed to Customs. Customs shall notify the persons referred to above as well as the 
previous owner of the goods sold of the sur plus if Customs has the necessary contact 
information.  
An account shall be drawn up of the sale of the goods.  
 
Chapter 13  
Appeal  
 
Section 87  
Transmission of an application for the repayment or remission of a duty to the Commission 
for decision  Customs shall decide on the transmission of an application for the repayment or remission of 
a duty to the Commission for decision in accordance with Article 116, paragraph 3 of the 
Code.  
 
Section 88  
Claim for adjustment  
Adjustment to a decision of Customs may be  claimed from Customs. An application based on 
Article 116, paragraph 1, subparagraph a of the Code shall be deemed to constitute a claim 
for adjustment.  
The right to claim adjustment to a decision of Customs on behalf of the State shall lie with 
the Custo ms Attorney. The Customs Attorney may claim adjustment only when he deems 
that it is necessary with a view to the application of the law in similar cases or to the 
uniformity of taxation or legal practice or if the matter is of financial significance or if  the 
supervision of the rights of the State otherwise so requires.  
The period of time for presenting a claim for adjustment in a matter relating to the levying, 
repayment or remission of a duty other than for an amendment on the basis of Article 116, 
paragraph 1, subparagraph a of the Code shall be three years from receipt of notice of the 
customs debt, however, always at least 60 days from receipt of notice of a decision on 
repayment or remission of a duty. The period of time in a matter relating to other  than the 
levying, repayment or remission of a duty shall be 30 days from receipt of notice of the 
decision. The period of time for the Customs Attorney shall be 30 days from the making of 
the decision.  
A claim for adjustment shall be submitted to Customs within the specified period of time. A 
claim for adjustment shall be handled without undue delay.  
 
Section 89  
Appeal to the Administrative Court  
Appeal against a decision on the claim for adjustment may be lodged to Helsinki 
Administrative Court.  
The righ t of appeal on behalf of the State shall lie with the Customs Attorney. The Customs 
Attorney may lodge an appeal only on the grounds provided in section 88, subsection 2.  
The appeal period in a matter relating to the levying, repayment or remission of a du ty shall 
be three years from the receipt of notice of the customs debt, however, always at least 60 
days from the date of receipt of notice of the decision on the claim for adjustment. In other 
matters, the appeal period shall be 30 days from the date of r eceipt of notice of the decision 
on the claim for adjustment. The appeal period of the Customs Attorney shall be 30 days 
from the making of the decision.  
 
Section 90  
Appeal to the Supreme Administrative Court  
A decision of the Administrative Court may be challenged by appeal if the Supreme 
Administrative Court grants a leave to appeal.  The right of appeal on behalf of the State shall lie with the Customs Attorney. The Customs 
Attorney may lodge an appeal only on the grounds provided in section 88, subsecti on 2.  
The appeal shall be lodged within 60 days from the date of receipt of notice of the decision of 
the Administrative Court.  
 
Section 91  
Keeping of documents relating to appeal  
After deciding the appeal, the Administrative Court and the Supreme Administrative Court 
shall send the documents relating to the appeal to be kept by Customs.  
 
Section 92  
Not hearing the State Legal Representative  
In addition to the provisions of section 34, subsection 2 of the Administrative Judicial 
Procedure Act (586/1996)  on the resolving of the matter without hearing a party, the 
Administrative Court may resolve an appeal on a decision relating to customs clearance 
without h earing the State Legal Representative if the amount of the duty can change at most 6 
000 euros as a result of the appeal of the debtor and the matter is not subject to interpretation 
or ambiguous.  
 
Section 93  
Customs duty to be returned due to appeal  
If customs duty has been removed or reduced due to a claim for adjustment or by decision of 
the Administrative Court, the excess customs duty paid shall be repaid without delay 
notwithstanding appeal.  
If customs duty has been repaid due to a claim of adjustmen t or an appeal, interest shall be 
paid on the amount to be repaid. The interest paid for the repayment shall not constitute 
taxable income in the income taxation.  
The interest shall be calculated as annual interest, which is the reference rate for the half -year 
preceding each calendar year referred to in section 12 of the Interest Act  (633/1982)  
deducted by two percent, however, at least 0.5 per cent. The interest  shall be calculated from 
the date on which the claim for adjustment became pending or, if the customs duty was paid 
only thereafter, from the date of payment of Customs to the date of repayment.  
The interest shall be calculated as provided in this section  also when the duty to be repaid has 
been recovered through execution under the Act on the Enforcement of Taxes and Public 
Payments.  
 
Section 94  
Reference provision  Unless otherwise separately provided in this Act or elsewhere, the handling of a claim for  
adjustment shall be governed by the provisions of the Administrative Procedure Act and the 
handling of an appeal by the provisions of the Administrative Judicial Procedure Act.  
 
Chapter 14  
Sanctions  
 
Section 95  
Customs duty increase  
Customs may increase the customs duty levied or to be levied if:  
1) the customs declaration or other information or document for customs assessment the 
submission of which is prescribed or requested by Customs has been submitted after the 
prescribed or regulated period of time , by at least 50 euros and at most 2 500 euros;  
2) the obligation referred to in paragraph 1 is fulfilled only after requested by Customs, by at 
most 3 500 euros;  
3) the customs declaration, other information or document referred to in paragraph 1 has bee n 
issued in an incomplete or inaccurate form or if the obligation to declare has been neglected 
in full or in part, by at most 30 per cent;  
4) the customs declaration, other information or document referred to in paragraph 1 has been 
issued in an incomplete or inaccurate form or the obligation to declare has been neglected in 
full or in part intentionally or through gross negligence and the act has been likely to result in 
a non -levying of duty, by at most 100 per cent;  
5) a person arriving in the country has intentionally or through gross negligence neglected his 
obligation to declare when importing or attempting to import tax free more goods than he has 
the right to and if the matter is not to be handled as a customs offence, by 100 per cent.  
If the act or neglect referred to in subsection 1 has concerned only part of the goods, the 
increase shall be imposed only with regard to these goods.  
 
Section 96  
Penalty fee  
Customs may impose a penalty fee if:  
1) the delay referred to in section 95, subsect ion 1, paragraph 1 or 2 concerns a customs 
procedure where customs duty is not levied or where the amount of the duty is negligible and 
no increase has been charged, in an amount of at least 50 euros and at most 3 500 euros;  
2) the incompleteness, inaccura cy or neglect referred to in section 95, subsection 1, paragraph 
3 or 4 concerns a customs procedure where customs duty is not levied or where the amount of 
the duty is negligible and no increase has been charged or if insufficient or erroneous 
information  or document has been submitted in application procedure or for obtaining a 
preferential tariff measure, in an amount of at least 50 euros and at most 15 000 euros;  3) the delay or other defect concerns the statistical procedure relating to intra -Union tra de laid 
down in Regulation (EC) No 638/2004 of the European Parliament and of the Council on 
Community statistics relating to the trading of goods between Member States and repealing 
Council Regulation (EEC) No 3330/91 or the import of goods to the customs  territory of the 
Union or export from the customs territory of the Union, the presentation of goods to 
Customs, the summary entry declaration, the exit summary declaration, the discharge of 
customs procedure, the unloading and loading of goods presented t o Customs, the temporary 
storage of goods or their removal from customs supervision, the removal or destruction of 
identification affixed to the goods, packaging or means of transport by the customs 
authorities laid down in the Code or in the regulations i ssued thereunder, the destruction of 
goods in accordance with Article 197 of the Code or the procedure for abandonment of the 
goods to the State, in an amount of at least 50 euros and at most 3 500 euros;  
4) compliance with a permission granted by Customs or with a condition of another decision 
relating to an individual case or the obligation referred to in a regulation issued by Customs 
under section 47, 52 or 57 of this Act, for the neglect of which no sanction has been provided 
in section 95 or in paragr aphs 1 -3 above, has been neglected in full or in part, in an amount of 
at least 50 and at most 3 500 euros;  
5)  the obligation to report the data on the movement of containers laid down in Article 18 a, 
paragraph 4 of Council Regulation (EC) No 515/97 on mutual assistance between the 
administrative authorities of the Member States and cooperation between the latter and the 
Commission to ensure the correct application of the law on customs and agricultural matters 
has been neglected in full or in part or if  said data have been submitted in an incomplete or 
inaccurate form, in an amount of at least 50 euros and at most 3 500 euros;  
6) the obligation of the holder of the decision laid down in Regulation (EU) No 608/2013 of 
the European Parliament and of the Co uncil concerning customs enforcement of intellectual 
property rights and repealing Council Regulation (EC) No 1383/2003 has been neglected in 
full or in part, in an amount of at least 50 euros and at most 3 500 euros.  
The penalty fee shall be imposed on th e party liable for the fulfilment of the obligation 
subject to the inaccuracy or neglect under a provision or regulation.  
 
Section 97  
Subsequent customs duty increase and penalty fee  
A customs duty increase or penalty fee may be imposed after the notifica tion of a customs 
debt within three years from the date on which the customs debt has incurred or, if the goods 
are duty free, from the date on which Customs has approved the information in the customs 
declaration.  
In situations other than those referred t o in subsection 1, a penalty fee may be imposed within 
three years from the date on which a declaration for statistics regarding intra -Union trade, 
information significant with regard to compliance with the import and export restrictions or 
other document or information referred to in section 95 has or should have been given.  
 
Section 98  
Imposition of a customs duty increase and a penalty fee  The imposition of a customs duty increase and a penalty fee is based on an overall 
assessment.  In assessing the a mount, the seriousness and frequency of the act and the 
financial position of the actor shall be taken into account. In addition, the benefit pursued and 
the damage caused by the act shall be taken into account in the assessment if they can be 
determined a s well as the cooperation of the actor with Customs for clarifying the matter.  
The duty increase or penalty fee shall not be imposed if the act or neglect is minor assessed as 
a whole or if the imposition of a duty increase or a penalty payment is otherwis e deemed 
clearly unreasonable.  
The customs duty increase or penalty fee shall remain in force after the termination of a 
customs debt or the repayment of duty if the reasons under which a duty increase or penalty 
fee has been imposed still exist.  
The provi sions on a tax increase and a taxation decision of the act on a tax or duty increase 
imposed by a separate decision [Laki erillisellä päätöksellä määrättävästä veron - ja 
tullinkorotuksesta] (781/2013)  shall also apply to a penalty fee and a decision of Customs.  
 
Section 99  
Customs violation  
Anyone who intentionally or through gross negligence breaches  
1) the procedure provided in the Code or in a regulation issued thereunder relating to the 
submission of  a customs declaration or other information or document to be issued for 
customs taxation, the import of goods to the customs territory of the Union or export from the 
customs territory of the Union, the presentatio n of goods to Customs, the summary entry 
declaration, the exit summary declaration, the discharge of customs procedure, the unloading 
and loading of goods presented to Customs, the temporary storage of goods or their removal 
from customs supervision, the r emoval or destruction of identification affixed to the goods, 
packaging or means of transport by  the customs authorities, the destruction of goods in 
accordance with Article 197 of the Code or the procedure for abandonment of the goods to 
the State,  
2) a regulation issued by Customs on the basis of section 47 on the procedure relating to the 
accounting of goods that are tax -free, on the basis of section 50 on the transport routes of 
goods or on the basis of section 52 on formalities applied in customs clea rance,  
3) the obligation to declare goods laid down in section 51 of this Act,  
shall, unless a more severe penalty has been provided elsewhere in law for the act, be 
sentenced for a customs violation  to a fine.  
Penalty shall not be sentenced for a customs violation if a duty increase or a penalty fee has 
been imposed in the matter.  
 
Chapter 15  
Miscellaneous provisions  
 
Section 100  Assistance by Customs  
In addition to the provisions elsewhere in the law, Customs may, within its powers, on 
request, provide a ssistance to another authority in order to carry out its statutory control duty. 
A precondition for the provision of assistance shall be that it may take place without 
endangering the performance of the other important statutory duties of Customs.  
The deci sion on the provision of assistance shall be made by the head of the Customs unit 
referred to in the act on the administration of Customs [Laki Tullin hallinnosta] (960/2012)  
responsible for the performance of the assistance mission or the head of the operational unit 
responsible for the performance of the assistance mission. A customs officer with the right to 
apprehend shall decide on the provision of assistance relating to pre -trial investigation or 
coercive measures.  
 
Section 101  
Assistance provided to Customs  
An authority shall provide assistance that is necessary for carrying out a duty belonging to 
Customs within the competence of the authority.  The assista nce to be provided to Customs 
shall also be governed by the provisions of the Act on Cooperation between the Police, 
Customs and the Border Guard (687/2009) . 
The decision to request assistance shall be made by the head of the Customs unit referred to 
in the act on the administration of Customs needing assistance or the head of the operational 
unit needing assistance. The chief investigator shall decide on the reque st for assistance 
relating to pre -trial investigation or coercive measures.  
 
Section 102  
Obligation to provide information  
A person who is a subjected to a customs measure directly or indirectly shall, on request of 
Customs and within the set time limit, provide Customs with all documents and information 
necessary for performing the customs measure relating to an importer, exporter, another 
party, goods, vehicle, passenger and the personnel of the vehicle.  
A person who is in possession of information neces sary to the customs taxation of another 
party or to a matter relating to an appeal thereof shall provide Customs with the information 
on its request and within the time limit. The obligation to provide information shall not apply 
to information relating to  a matter in which the person, under the law, has the right to refuse 
to testify. It is, however, not possible to refuse to provide information on the financial 
position.  
 
Section 103  
Costs arising from the provision of information and from assistance in control  
Anyone who under Article 15 of the Code is liable to present and provide Customs the 
information necessary for performing customs taxation or customs control or assist in control 
and anyone who under section 102 is liable to provide Customs with in formation shall 
undertake these measures at his own cost.   
Section 104  
Threat of a fine  
Customs may impose the threat of a fine to emphasize the obligation to provide information 
referred to in section 102, subsection 2 and the obligation to provide infor mation and to assist 
laid down in Article 15 of the Code. A threat of a fine may, however, not be imposed if the 
party to the matter is under suspicion of an offence and the requested material is linked to the 
matter subject to the suspicion.  
 
Section 105  
Public payments levied by Customs  
The levying, payment and appeal relating to payments for performances of Customs under 
the Act on Criteria for Charges Payable to the State (150/1992)  as well as to other public 
payments levied by Customs shall be governed by the provisions and regulations on the 
customs.  
The delay penalties of payment s referred to in this section shall be governed by the act on tax 
increases and penalty interest [Laki veronlisäyksestä ja viivekorosta] (1556/1995) .  
 
Section 10 6  
Conveyance of control premises  
Customs shall have the right to gain access to premises from the owner or holder of a 
transport location, against a current -value compensation, required for performing control of 
goods at ports, railway stations and airpor ts. 
In determining the size and location of the premises needed by Customs at the transport 
location, the volume of goods and passenger traffic to be controlled, the traffic and general 
arrangements of the location, the transport modes to be used as well a s the tools and 
equipment used in control shall be taken into account.  
When designing or re -designing the premises referred to in subsection 1, the designs and re -
designs shall be agreed on between Customs and the transport location holder prior to 
commenc ing the construction work.  
 
Section 107  
Electronic services and signatures  
Electronic services shall be governed by the Act on Electronic Services and Communication 
in the Public Sector and the electronic verification of documents in the Act on Strong 
Electronic Identification and Electronic Signatures (617/2009) . Customs shall issue further 
regulations on how the notifications and other documents to be submitted  to Customs 
electronically have to be verified.  
 
Chapter 16  Entry into force and transitional provisions  
 
Section 108  
Entry into force  
This Act enters into force on 1 May 2016.  
This Act repeals the customs act [Tullilaki] (1466/1994) . 
After the entry into force of this Act, a reference in another act or decree to the repealed 
customs act shall mean a reference to this Act.  
 
Section 109  
Transitional provisions  
Appeal against a decision by Customs pending at the entry into force of this Act shall be 
governed by the provisions on interest for repayment in force at the entry into force of this 
Act. 
Acts and neglects that took place prio r to the entry into force of this Act shall be governed by 
the provisions on penalty fee and increase of customs duty in force at the entry into force of 
this Act.