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Ask a question about the Åland Islands tax border trade

The Åland Islands belong to the customs territory of the EU but not to the fiscal territory of the EU; they belong to the so called special fiscal territories of the Union. The tax border separates the Åland Islands and the other special fiscal territories of the Union from the VAT and excise territory of the EU. VAT and excise is levied on goods imported across the tax border, but no customs duty is levied. In tax border trade, goods can be sold with a tax free invoice in accordance with the detailed taxation instructions of the Finnish Tax Administration.

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