Import means bringing in goods from a non-EU country. Upon import, goods must be cleared through Customs before they can be taken into use or resold. Customs levies duties, taxes and charges, which are determined according to the commodity code, origin and customs value of the goods.

The most common import customs procedure is the release for free circulation and consumption. Other customs procedures are, for example, temporary admission, end-use and processing.

The right procedures and codes in the import declaration ensure that the import taxes and other costs are levied correctly.

The import of intangible assets and services is not part of the customs activities and as such, they do not have to be cleared through customs.

Value added tax is levied on goods imported from outside EU’s fiscal territory. Read more: Customs duty and VAT.

Excise duty is levied on goods such as alcohol and tobacco products, which are subject to excise duty in Finland. Customs collects the excise duties in connection to the customs clearance when the goods are cleared directly for release into free circulation and for consumption, and the customer pays all taxes immediately. In other cases, the excise duty is collected by the Tax Administration.




  • EU countries
    • EU’s customs and fiscal territory
    • Countries and territories that are in a customs union with the EU
    • Countries and territories that are part of the customs territory but not
  • EEA countries
  • Schengen countries
  • EFTA countries
  • Common Transit Area

Importing goods from outside the EU

Ordering goods


Declarations for safety and security data

Entry of goods and presentation to Customs




Import clearance

Decision on release and customs clearance decision