The import of coronavirus home tests is temporarily exempt from VAT
Coronavirus home tests have been temporarily exempted from VAT. The temporary act is in force from 1 January to 31 December 2022.
Follow these instructions when you import and declare coronavirus home tests.
Declaration instructions for private customers
You can declare a coronavirus home test in the Import Declaration Service for private persons. In order to avoid having to pay VAT, you must provide the information that you are declaring a corona home test.
Provide this information as follows:
- If the consignment arrives in Finland from outside the EU
- In the goods search, choose “Home testing kit for coronavirus”.
- If the consignment arrives in Åland from mainland Finland or from another EU country
- In the service, choose “The consignment contains alcohol or other goods subject to excise duty or home testing kits for coronavirus”.
Declaration instructions for companies
The instructions concern goods arriving in Finland from outside the EU, as well as goods arriving in Åland across the tax border (e.g. from another EU country) or in mainland Finland from Åland.
Provide the information in the Customs Clearance Service or via message exchange as follows:
- Companies not registered for VAT
- In the additional information section at declaration header level, provide the additional information code “FICON” and the description “Home testing kit for coronavirus”.
- VAT-registered companies
- The additional information code doesn’t need to be provided.
Coronavirus home tests refer to medical devices used in self-testing for the COVID-19 infection. Read more about the special requirements regarding home tests on the website of the Finnish Medicines Agency Fimea (in Finnish).