Products brought to Finland by travellers

When arriving from outside the customs and fiscal territory of the EU When arriving from the EU

When you arrive from outside the customs and fiscal territory of the EU

You are allowed to bring, in your personal luggage, no more than a specific amount of products free of tax and customs duty within the prescribed value and quantity limits. The requirement is that the import is non-commercial, meaning that all of the following conditions must be met:

  1. the imports are occasional
  2. the imports only include goods intended for the personal use of the travellers or their families, or as gifts, AND
  3. due to their nature and quantity, the goods cannot be considered commercial imports.

Note that all other imports which do not meet the conditions described above under 1–3 are considered commercial imports. When importing goods commercially, you must pay any customs duties and taxes due.

Personal luggage is luggage that the traveller can present to customs on arrival in Finland. Personal luggage is also luggage that the traveller can present to customs only at a later stage, if the traveller can provide an account showing that the company responsible for transporting the luggage had registered the goods as accompanying luggage at the point when the traveller departed.

Value limits of 430 and 300 euros  

In addition to the products that are subject to quantity limits, you are allowed to bring in goods free of tax and customs duty for a value of no more than 430 euros when arriving by air or sea on vessel or aircraft which is not in recreational use.

  • When arriving by other means of transport (e.g. by car, bus or train, or onboard an aircraft or vessel in recreational use), the maximum limit for travellers is 300 euros.
  • An aircraft or vessel is deemed to be in recreational use if its owner or holder uses it for non-commercial purposes. Commercial purposes are, in particular, the transport of goods or persons or the performing of services in return for compensation or for authority purposes.
  • The import allowance is personal. If the value of the goods imported exceeds the value limit of 300/430 euros, it is not possible to divide the value of a single imported item into a share exclusive and a share inclusive of tax.
  • The abovementioned values do not include the value of the following goods:
  • personal luggage temporarily imported by the traveller;
  • personal luggage brought back by travellers after temporarily taking the luggage out of the country;
  • personal medicines that are necessary for the traveller.

Example 1. If a traveller brings in a camera worth 500 euros, VAT and customs duty will be levied on the total value of the item.

Example 2. Married spouses cannot jointly bring in a camera worth 500 euros without paying VAT and customs duty.

  • The value of the goods imported is the price paid for the goods.
  • When requested, the traveller must be able to provide reliable proof of the price paid for the goods, by presenting for example receipts of purchase. In other words, you should keep the receipts of your purchases.
  • If you carry luggage or import goods belonging to another traveller, you should go through Customs together with the owner of the goods.

When you arrive from the EU

As a traveller, you can bring in goods without value restrictions.
However, do take note of the restrictions that apply to alcohol, tobacco products and fuels.

Read the guidance for travellers regarding imports of alcohol and tobacco products.

If you import alcohol products for commercial purposes or send alcohol consignments from your trip to Finland, you must lodge a tax declaration with the Tax Administration and pay the excise duty due.

A traveller arriving in the Åland Islands from mainland Finland or from another EU member state, or arriving in mainland Finland from Åland, or arriving in Finland via Åland, or for example from the Canary Islands, can import goods up to the same amount and value as a traveller arriving from outside the customs and fiscal territory of the EU. Read the guidance under “When you arrive from outside the customs and fiscal territory of the EU”.

The Åland Islands and the Canary Islands belong to the customs territory of the EU but not to its fiscal territory.

Points to consider

  • Persons under the age of 18 are not allowed to bring in alcoholic beverages, and persons under the age of 20 are only allowed to bring in light alcoholic beverages.
  • Persons under the age of 18 are not allowed to bring in tobacco products or nicotine-containing liquids.

If you purchase goods abroad to be delivered to you later (for example a carpet or a pair of glasses), the goods are to be cleared as normal by Customs and the import duties and taxes are to be paid just as for any online purchase.

The goods can be imported free of duty and tax only if the traveller personally brings the goods into the country.

Goods that have been forgotten in hotel rooms, airports etc. must be cleared by Customs in the normal way.

When you can provide reliable proof that you have taken the goods out of the EU and that the goods are your personal belongings, you can clear them in accordance with the regulations on return goods.

Legislation applied to goods imported by travellers:

  • Value Added Tax Act (1501/1993), sections 95–95 d 
  • Act on exceptions concerning the Province of Åland regarding value added tax and excise duty legislation (1266/1996), section 18
  • Council Regulation (EC) No 1186/2009 of 16 November 2009 (Official Journal of the European Union L324, 10 December 2009), Article 41 (Goods contained in travellers’ personal luggage)
  • Act on Excise Duty (182/2010), section 72 (495/2014), sections 84–86, section 87(1) (311/2016) and section 87(2)
  • Alcohol Act (1143/1994)
  • Tobacco Act (549/2016)

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

Contact Customs Information

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In car tax matters, kindly contact the Tax Administration (

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