Alcohol in gift consignments

If you receive alcohol as a gift from the customs and fiscal territory of the EU, the Tax Administration provides information and advice regarding the excise duty on alcohol.

If you receive alcohol from outside the EU’s customs and fiscal territory, or from within its customs territory but outside its fiscal territory, you must clear the consignment through customs.

What do I have to pay for the alcohol I received as a gift?

Excise duty on alcoholic beverages and value added tax is always levied on gift consignments containing alcoholic beverages. The value added tax rate on alcohol is 24 per cent. Excise duty on alcohol and alcoholic beverages is imposed based on the tax rate table for alcoholic beverages. Additionally, 0.51 euros per litre is imposed in beverage container tax.

You are allowed to receive tax exempt alcohol and alcoholic beverages as a gift though, from outside the EU customs and fiscal territory, provided that neither the value limit of 45 euros nor the following quantities are exceeded:

  • 1 litre of distilled beverages and spirits with an alcohol content of more than 22 per cent by volume OR
  • 1 litre of distilled beverages and spirits, and aperitifs with a wine or alcoholic base, sake or similar beverages with an alcohol content not exceeding 22 per cent by volume, sparkling wines, fortified wines or a proportional assortment of these different products AND
  • 2 litres of still wines, i.e. red, white and rosé wines AND
  • beer to the value limit of 45 euros.

Restrictions

The Alcohol Act lays down age limits for possession and transportation of alcoholic beverages. A person aged 18 is allowed to possess and transport light alcoholic beverages and a person aged 20 also other alcoholic beverages.

It is prohibited to send powdered alcohol to Finland.

How do I clear a gift containing alcohol?

You can clear the gift consignment yourself using our Import Declaration Service or authorise some other party to carry out the customs clearance on your behalf.

Contact us
Customs Information Service, Private customers
Monday to Friday 8 am–4 pm

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Keywords Alcohol