Spacecraft and launchers

Spacecraft

Spacecraft refers to satellites and other goods that can be launched outside the earth's atmosphere, as well as parts of these goods. Spacecraft are declared at the time of launching and when the economic ownership changes. Economic ownership means the right to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.

The spacecraft in question are classified in chapter 88 of the Combined Nomenclature. The possible CN8 codes are 8802 60 11 and 8802 60 19.

A spacecraft for which economic ownership has been transferred and which is launched is declared for Intrastat as a dispatch in the Member State of construction of the finished spacecraft, and as an arrival in the Member State where the new owner is established. Upon arrival, the country of consignment is the Member State where the finished spacecraft was constructed. Upon dispatch, the country of destination is the Member State where the new owner is established.

Spacecraft are declared in the statistical period in which the economic ownership is transferred.

The statistical value must be the ex-works value (EXW) of the spacecraft for both dispatch and arrival. The value does not include the transportation and insurance costs incurred when sending the spacecraft to the launch bases and further into orbit.

All deliveries of goods related to the construction of the spacecraft are declared according to general principles when the goods physically cross the Finnish border.

The transfer of economic ownership of satellites already in orbit is not declared.

Launch vehicles

Launch vehicles, or launchers, are declared according to general principles when the goods physically cross the Finnish border.

The sending of a launcher into space is not declared. Satellite launchers (CN 8802 60 90, such as the Soyuz, Vega or Ariane rocket) are treated as means of transportation. For this reason, sending a launcher into space is considered a service and is not counted as a dispatch in the launching country.

However, all deliveries of goods related to the construction of the launcher are declared normally.