Customs collects taxes on goods
Customs collects customs duties relating to trade in goods with non-EU countries, i.e. third countries. The trade policy of the EU is carried out through customs clearance. The customs revenues are remitted to the EU, i.e. they are part of the EU budget (EUs own funds). The trade can be controlled, restricted and secured with customs duties. For example, anti-dumping duty can be implemented if the goods have been imported into the EU at a dumped price, that is a price that is lower than the production costs and domestic prices of the exporting country. The State retains a collection fee of 20 per cent.
The application of the rules of origin is also essentially connected to the customs duties. The rules of origin determine, among other things, how the product should be manufactured so that it receives preferential treatment regarding customs duties and taxes to be levied. Developing countries are granted unilateral preferential treatment on imports to the EU. Customs controls that the goods are declared correctly in terms of customs taxation and that the restrictions on import and export are observed.
Customs collects fairway dues from vessels that call at ports of Finland. Customs also collects such taxes and duties, which Customs is required to collect in accordance with legislation. Customs collects VAT and excise duty from cash-customers for imports from non-EU countries and from all customers when customs procedures have been violated. Customs collects VAT and excise duty, e.g. on liquid fuels, soft drinks, alcohol and tobacco products that have disappeared from a customs warehouse. Value added tax relating to the tax border Åland is also collected by Customs from cash-customers.