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Recipient of the gift (consignee)

What gifts need to be declared? What is the cost of customs clearance?

If you are receiving a gift from abroad, you may have to declare it. This depends on the country from where the gift is sent to you. Check the region of the country of dispatch.

You may also have to pay import duties in connection with customs clearance. The most common import duties comprise value added tax and customs duty.

Note that the sender of the gift does not declare it or pay import duties for it. This is the responsibility of the person who receives the gift.

Note also that not all types of goods can be received as gifts in Finland. Check if you can receive the goods in Finland as a gift or can you receive alcohol or tobacco as a gift.

Gift from outside the EU, for example from the United Kingdom or the United States

  • The gift must be declared.
  • If the gift is worth more than 45 euros, you must pay VAT for it.
  • Customs duty must be paid if the value of the gift exceeds 150 euros excluding transport costs.
  • For example, excise duty must be paid alcohol and certain tobacco products.

The gift arrives from within the EU, for example from Germany or the Netherlands

  • The gift need not be declared.
    Payment of value added tax is not required.
    You do not have to pay any customs duty.
    For example, excise duty must be paid alcohol and certain tobacco products.

Gift from inside the EU territory, but from outside the EU fiscal territory, for example from the Åland Islands or Canary Islands

  • The gift must be declared.
  • If the gift is worth more than 45 euros, you must pay VAT for it.
  • You do not have to pay any customs duty.
  • For example, excise duty must be paid alcohol and certain tobacco products.

Other things to note

Sometimes a gift consignment may contain many items. In such cases, payment of VAT is not necessarily required for all goods even if the value of the gift consignment exceeds 45 euros, and the gift arrives from outside the EU or from within the EU territory but from outside the EU fiscal territory. This depends for example on the value of an individual gift item, and whether all the goods in the gift consignment are meant for one person or several persons of the family.

Gift consignments that contain many items for one person

You receive a gift consignment that contains many items, and all of the goods are meant for you. If the value of the goods is altogether 45 euros, you must pay VAT only for the items that exceed the value of 45 euros.

Example

A gift consignment contains two books worth 30 euros and 50 euros respectively. 

You do not have to pay VAT for the book that is worth 30 euros, as its value is under 45 euros.

You are required to pay VAT for the book that is worth 50 euros, as its value exceeds 45 euros.

Note that you cannot declare such a gift consignment in the Import Declaration Service for private persons. Read more about how to declare a gift.

Gift consignment that contains many items for several family members

Your family receives a gift consignment that contains goods for several family members. If the value of the goods meant for a family member is altogether more thanm 45 euros, VAT must be paid for the items that exceed the value of 45 euros.

Family members area parent and their underage children

  • common-law spouses and their underage children
  • spouses and their underage children
  • registered partners and their underage children
  • underage siblings.

Example

The gift consignment contains two books for the father and two toys for his child. The father’s books are worth 30 euros and 50 euros respectively. The child’s toys are worth 35 euros and 55 euros respectively.

VAT is not required for the book worth 30 euros, as its value is under 45 euros. VAT is required for the book that is worth 50 euros, as its value exceeds 45 euros.

VAT is not required for the child’s toy worth 30 euros, as its value is under 45 euros. VAT is required for the toy that is worth 55 euros, as its value exceeds 45 euros.

Note that you cannot declare such a gift consignment in the Import Declaration Service for private persons. Read more about how to declare a gift.

Note that you may also have to pay customs duty or VAT.

Read more

Customs clearance, value added tax and customs duty

Advanced information

Note that value added tax must be paid for the following products even when the value of the gift is 45 euros or less:

  • alcohol
  • tobacco products
  • over 500 grams of coffee
  • over 200 grams of coffee essence or extract
  • over 100 grams of tea
  • over 40 grams of tea essence or extract
  • over 50 grams of perfume
  • over 0.25 litres of eau de toilette products.

Note that a gift consignment may contain many items. In such a case, payment of VAT is not necessarily required for all items even when the value of the gift consignment exceeds 45 euros. Read more about gift consignments that contain many items.

Note that you may have to pay customs duty for the following products even when the value of the gift is 45 euros or less:

  • certain alcohols, such as white wine
  • tobacco and tobacco products

Note that customs duty need not be paid for example for books and computers even when the value of the gift exceeds 150 euros.

Read more about excise taxation on the Tax Administration’s websiteLinkki toiselle sivustolle.

Read more about excise taxation on the Tax Administration’s websiteLinkki toiselle sivustolle.

For example, the Åland Islands and the Canary Islands belong to the territory of the EU but not to its fiscal territory. Check if country from where your goods are dispatched is within such a region.

Note that value added tax must be paid for the following products even when the value of the gift is 45 euros or less:

  • alcohol
  • tobacco products
  • over 500 grams of coffee
  • over 200 grams of coffee essence or extract
  • over 100 grams of tea
  • over 40 grams of tea essence or extract
  • over 50 grams of perfume
  • over 0.25 litres of eau de toilette products.

Note that a gift consignment may contain many items. In such a case, payment of VAT is not necessarily required for all items even when the value of the gift consignment exceeds 45 euros. Read more about gift consignments that contain many items.

Read more about excise taxation on the Tax Administration’s websiteLinkki toiselle sivustolle.