---
title: "Finland: product identifiers and handling fee for B2C imports"
description: Learn where to enter product identifiers and Y-codes, and how to check the handling fee in Finnish import declarations in EMMA.
---

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October 29, 2026

# Finland: product identifiers and handling fee for B2C imports

## Learn where to enter product identifiers and Y-codes, and how to check the handling fee in Finnish import declarations in EMMA.

 

**Requirements apply from 1 November 2026**

This guide explains where to enter product identifiers and additional reference codes in EMMA, and how to review the handling fee for Finnish import declarations.

Follow the same steps whether you enter the information manually or it has been imported into EMMA.

### Before you start

From 1 November 2026:

- **Product identifiers** are required for distance-sale consignments imported from outside the EU with an intrinsic value of EUR 150 or less.
- The **Union handling fee** applies to eligible distance sales from outside the EU, regardless of the value of the goods.

Have the seller’s and manufacturer’s product information available before completing the declaration.

 Where to find the information

| Information | Location in EMMA |
| --- | --- |
| Additional procedure, such as F48 or F53 | **Goods items → Procedure** |
| Product identifiers C127, C128 and C129 | **Goods items → Document** |
| Reference codes Y081 and Y126 | **Goods items → Document** |
| Handling fee F00 | **Goods items → Tax** |
| IOSS details | **Shipment → Tax Party / IOSS** |

### 1. Check the procedure

Open **Goods items** and select the relevant item.

In the **Procedure** row, check the additional procedure code:

| Code | Use |
| --- | --- |
| **F48** | Distance sales under IOSS |
| **F53** | Non-IOSS distance sales of consignments with an intrinsic value of EUR 150 or less |

**Image 1** shows F53 in the Procedure row.

For IOSS declarations, also check the details under **Shipment → Tax Party / IOSS**.

> ![](https://hub.emmasys.com/hs-fs/hubfs/image-png-Oct-29-2026-01-56-53-1951-PM.png?width=380&height=420&name=image-png-Oct-29-2026-01-56-53-1951-PM.png)
> 
> Additional procedure F53 in a non-IOSS declaration.”

### 2. Enter or check the product identifiers

With the goods item selected, open the **Document** tab below the item list, as shown in **Image 2**.

Select the code in **Type** and enter the corresponding product number in **Identifier**.

| Code | What to enter in Identifier |
| --- | --- |
| **C127 — Merchant product identifier** | The seller’s product or article number |
| **C128 — Manufacturer non-standardised product identifier** | The manufacturer’s internal product, article or model number |
| **C129 — Manufacturer standardised product identifier** | A standardised identifier, such as the product’s EAN or ISBN |

Where the product identifier requirement applies, **C127 and C128 are mandatory**. Enter C129 when a standardised manufacturer identifier exists.

If the information has been imported, check that the identifiers match the goods and correct any missing or incorrect values.

Use the actual product identifiers for your declaration; the **N/A** entries shown are test values.

### If C129 is missing

Check whether the product has a standardised manufacturer identifier. If the information is missing from the documents received, request it from the seller or manufacturer.

**Y081** indicates that no standardised manufacturer identifier exists for the declared product. Use it instead of C129 where the exception applies.

An empty C129 field in imported data does not by itself mean that Y081 is appropriate. If Y081 is already present, check that it applies.

**Y081 replaces C129 only. It does not replace C127 or C128.**

You can see Y081 alongside C127 and C128 in the **Document** tab in **Image 2**.

> ![](https://hub.emmasys.com/hs-fs/hubfs/image-png-Oct-29-2026-01-58-50-0017-PM.png?width=498&height=238&name=image-png-Oct-29-2026-01-58-50-0017-PM.png)
> 
> Product identifiers and reference codes in the Document tab. The screenshot contains test data.”

### 3. Check Y126

**Y126** identifies distance sales covered by the handling fee.

In the **Document** tab, check that Y126 is present where required. **Image 2** shows it at the bottom of the list.

If the code has already been added, confirm that it applies to the transaction. If EMMA displays a warning, review whether the goods were sold through distance selling and correct the declaration as necessary.

A private recipient alone does not establish that the transaction is a distance sale. Genuine gifts between private individuals must be assessed separately.

### 4. Review the handling fee

On **Goods items**, review the calculation in the **Tax** section, shown as **47. Tax** in **Image 3**.

| Code | Charge |
| --- | --- |
| **A00** | Customs duty |
| **F00** | Union handling fee |
| **B00** | VAT |

The handling fee is **EUR 2 per declared goods item**, rather than per individual physical unit. It is separate from customs duty.

### Understanding the calculation shown

The non-IOSS test declaration in **Image 3** contains:

| Calculation | Amount |
| --- | --- |
| Value used in the example | EUR 95.13 |
| Customs duty — A00 | EUR 3.00 |
| Handling fee — F00 | EUR 2.00 |
| VAT taxable amount — B00 Base | **EUR 100.13** |
| VAT at 25.5% in this example | **EUR 25.53** |

The handling fee is included in the VAT taxable amount:

**EUR 95.13 + EUR 3.00 + EUR 2.00 = EUR 100.13**

The amounts and VAT rate shown belong to this test declaration. Check the calculation applicable to your goods.

After changing information that affects the calculation, use **RECALCULATE**, located above the Tax table, and review the updated amounts.

### IOSS declarations

The handling fee still applies when IOSS is used. Check the details under **Shipment → Tax Party / IOSS** and review the corresponding VAT treatment. The B00 calculation in Image 3 is a non-IOSS example.

> ![](https://hub.emmasys.com/hs-fs/hubfs/image-png-Oct-29-2026-02-03-23-8942-PM.png?width=676&height=174&name=image-png-Oct-29-2026-02-03-23-8942-PM.png)The EUR 2 handling fee is included in the VAT taxable amount in this non-IOSS example.”

### 5. Correct errors before submitting

If validation identifies missing or incorrect information, return to the relevant goods item.

| What needs checking? | Where to correct it |
| --- | --- |
| Seller’s product identifier | **Document tab → C127 → Identifier** |
| Manufacturer’s product identifier | **Document tab → C128 → Identifier** |
| Standardised manufacturer identifier | **Document tab → C129 → Identifier**, or review whether Y081 applies |
| Exception for a missing standardised identifier | **Document tab → Y081** |
| Distance-sales reference | **Document tab → Y126** |
| Additional procedure | **Procedure** |
| Handling fee calculation | **Tax** |

Correct the information and validate the declaration again.

Before submitting, check that the product identifiers match the goods, the Y-codes are appropriate and the handling fee has been calculated correctly.

 Further information

- [Finnish Customs: Handling fee and product identifier requirements from November 2026](https://www.sttinfo.fi/tiedote/72431593/eun-ulkopuolelta-saapuville-verkkokauppaostoksille-tulee-uusi-kasittelymaksu?publisherId=69819633) — official announcement in Finnish.

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