Return goods

Return goods refer to a so-called normal return, i.e. when the goods are returned to the seller after the sale, for example due to a complaint. Return goods are included in the statistics regardless of whether or not a reimbursement is involved.

When providing statistical data on return goods, the transaction codes 21, 22 or 23 are used when the original dispatches transaction has been declared using the code 11, 12, 31, 32, 34, 71 or 72. If the original transaction has been declared using code 80, 91 or 99, the same code is used for the return goods. In the statistical system, goods exported or imported after repair (code for nature of transaction: 60) or goods returned after processing under contract (code 51 or 52) do not count as return goods.

The statistical data is declared in the usual way using a declaration for dispatches. The goods returned from Finland to another EU-country are declared on a declaration for dispatches. The Country of origin for the departing goods the country of origin is FI (Finland).

If the company is not subject to the obligation to submit declarations according to the direction of the return goods delivery, the return should not be declared. If both the delivery and return of the goods have taken place during the same statistical period, however, the share of the returned goods is directly deducted from the delivery in question, that is, the actual dispatches of the goods in question are declared in net terms (example 1).