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Processing under contract, cases. Contract processing. A Finnish company (A) has made a contract with an Estonian company (B) to process goods in Estonia Case 1: All material needed for processing has been delivered from Finland to Estonia. a) complete product arrives to Finland

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Contract processing

A Finnish company (A) has made a contract with an Estonian company (B) to process goods in Estonia

Case 1: All material needed for processing has been delivered from Finland to Estonia.

a) complete product arrives to Finland

- transaction code for dispatch = 40

- transaction code when returned = 50

b) complete product dispatched from Estonia to another country than Finland (invoice from A to the purchaser)

- transaction code for dispatch (A) = 11

- arrivals are not declared in Finland

Intrastat - sisäkaupan tilastointi


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Contract processing

2. All material needed for processing is delivered to Estonian company B from other countries than Finland.

a) complete product arrives to Finland

- Dispatches are not declared

- Transaction code for arrivals = 11 (material has not been dispatched from Finland)

b) complete product is dispatched to (an)other EU country(ies) (invoice(s) from the Finnish Company A) - Arrivals are not declared

- Dispatches are not declared

Intrastat - sisäkaupan tilastointi


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Contract processing

3. Some part of the material needed for processing is delivered to the Estonian company B from the Finnish company A and some from other EU or 3rd countries.

a) complete product arrives to Finland

- if the total value of goods delivered from company A > 10% of the total value

-- transaction code for dispatches = 40

-- transaction code in arrivals = 50

- if the total value of goods delivered from company

A < 10% -- transaction code for dispatches = 90 -- transaction code for arrivals = 11

Intrastat - sisäkaupan tilastointi


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Contract processing

b) complete product is dispatched to another EU or 3rd countries (invoice(s) from the company A to the purchaser)

- regardless of the value of materials delivered from company A to company B

-- transaction code for dispatches = 11

-- arrivals are not declared

Intrastat - sisäkaupan tilastointi


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Statistical value, non-marketable goods

A Finnish company sends waste (CN 2621 1000) to Norway to be burnt or sited

  • waste is not sold

  • the Finnish company pays the costs of transportation and waste treatment

  • for goods supplied free of charge usually the normal market price for such product is used (Reg. 1669/2001)

  • How to manage with non-marketable goods?

  • In this case Finnish Customs uses the value of one euro/consignment plus freight costs to the Finnish border

Intrastat - sisäkaupan tilastointi


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