Country of consignment (arrivals) / Country of destination (dispatches)

The country of consignment and the country of destination, are determined by the physical movement of the goods.

The exceptions upon dispatch of seagoing vessels and aircraft (unladen weight over 2000 kg), the country of destination is the country where the company to which the economic ownership is transferred is established. Upon arrival, the country of consignment is the country where the company transferring the economic ownership is established.

The Country of consignment and the Country of destination are declared using the following country codes (in brackets - areas to be included in the statistical declaration).

  • AT Austria
  • BE Belgium
  • BG Bulgaria
  • CY Cyprus (incl. The United Kingdom Sovereign Base Areas Akrotiri and Dhekelia)
  • CZ Czechia
  • DE Germany (incl. Heligoland)
  • DK Denmark
  • EE Estonia
  • ES Spain (incl. the Balears)
  • FR France (incl. Corsica and Monaco)
  • GR Greece
  • HR Croatia
  • HU Hungary
  • IE Ireland
  • IT Italy (incl. Sicily and Sardinia)
  • LT Lithuania
  • LU Luxembourg
  • LV Latvia
  • MT Malta
  • NL The Netherlands
  • PL Poland
  • PT Portugal (incl. the Azores and Madeira)
  • RO Romania
  • SE Sweden
  • SI Slovenia
  • SK Slovakia
  • XI Northern Island

The following areas outside the European Union's VAT system are not included in the Intrastat data acquisition system. Data on the trade between Finland and the areas mentioned below is collected using the foreign trade customs clearance procedure; the country code to be used in the declaration is indicated after the name of the area. The data obtained from customs declarations is transferred to the mother country's statistics by country code, if the region/country does not have a separate country code.

  • The Canary Islands (ES)
  • The French Overseas Departments French Guayana, Guadeloupe, Martinique, Réunion, Mayotte and Saint-Martin (FR)
  • Livigno, Campione d'Italia, the Italian waters of Lake Lugano (IT)
  • Agio O'ros aka Mount Athos (GR)
  • The area of Büsingen (CH)
  • Ceuta (XC)
  • Melilla (XL)
  • San Marino (SM)
  • Vatican City State (VA)
  • Andorra (AD)
  • Gibraltar (GI)
  • The Faeroe Islands (FO)
  • Greenland (GL)

Examples of reporting of the country of consignment and the country of destination

An example case where the country of consignment does not change

The Finnish company FI buys goods from the Swedish company SE, and the goods are delivered to Finland from Germany. DE (Germany) is marked down as Country of consignment for the arrivals even if the invoice is issued by a Swedish company.

The goods are transported from Germany to the Netherlands for shipping to Finland. The country of consignment is Germany (DE).

An example where the country of destination doesn´t change

The Finnish company FI sells goods to the Swedish company SE, and the goods are delivered directly from Finland to France. FR (France) is marked down as Country of destination for the dispatches even if the invoice is sent to the Swedish company.

Example cases where the country of consignment changes

The goods are delivered from Germany to the Netherlands for processing. The finished products are delivered to Finland. The German company DE invoices the Finnish company FI. The country of consignment is the Netherlands (NL).

Goods are transported from Germany to the Netherlands to a sales stock. The goods from the sales stock are sold and transported to Finland. The country of consignment is the Netherlands (NL).