Are you ordering food supplements from outside the EU? Excise taxation of food supplements changes on 1 April 2026 – sugar content will affect the amount of tax in future

Finland will introduce a revised excise taxation on soft drinks from 1 April 2026. In future, the amount of tax will be determined according to the sugar content of the product, and the declaration method will have a direct impact on the amount of tax to be paid.

The aim of the reform is to regulate the consumption of sugary products and to clarify taxation practices. The excise duty is scaled: the more sugar the product contains, the higher the tax per litre. At its highest, the excise duty is €0.59/l of finished liquid.

Two ways to declare food supplements in customs clearance

When clearing goods through customs, the customer has two options that affect the determination of the tax:

Using a preexisting list of commodity codes: If the customer does not provide their own detailed commodity code for the product, but selects the product from the preexisting list in the customs clearance service, the tax is automatically determined according to the highest sugar content. This is the easiest option, but often the most expensive in terms of taxation.

The customer provides their own commodity code: If the customer provides the commodity code, they must find out and declare the actual sugar content of the product. In that case, the excise duty is calculated based on the declared sugar content, which can lead to a reduced tax rate if the product has a low sugar content.

To be noted when calculating the excises duty

The excise duty is always calculated according to the volume of finished liquid. If the food supplement is for example a powder or a concentrate, the tax is based on the volume of liquid that is produced from the product according to the preparation instructions.

The customer must be prepared to provide an account of the product's sugar content (e.g. product description or manufacturer's certificate) if the order is selected for a detailed inspection.

More information: Customs’ information to private individuals