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Processing under contract, cases

ivanbritt avatar
ivanbritt
6 diapositives · 326 Views · Apr 26, 2011

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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Processing under contract, cases
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  1. Processing under contract, cases

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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