Ex Works

The export declaration can be lodged in Finland, i.e. the country of departure, if the value of the goods does not exceed 3 000 euros and the goods are not subject to prohibitions or restrictions. If the value of the goods exceeds 3 000 euros, the export declaration can be lodged in Finland if the goods have been manufactured or purchased in Finland or if they are in consignment stock in Finland.

A consignment stock is, in the context of the export procedure, any warehouse that has an address and receives goods meant for export, and from where such goods depart. In addition to an export declaration being lodged, the transfer to Finland of goods meant for export must be entered in the EU VAT Information Exchange System (VIES) as a transfer of own goods. Due to this, the goods must be registered as received either by the exporter or an authorised party. The registration must be done using the VAT number received from the Finnish Tax Administration (number beginning with “FI”).

When an export licence is required for the goods, the export declaration must be lodged in accordance with the licence requirements, usually only to the country of export. The exporter has to be established in the Union. An agreement party established in the Union is regarded as the exporter even when the right of ownership of the goods has been transferred to a buyer established outside the Union in accordance with a term of sale (for example Ex Works) or some other agreement.