Åland 

The Åland Islands are a special fiscal territory of the EU separated from the VAT and excise territory of the EU by a so-called tax border. Because of the tax border, specific customs clearance rules apply to the trade between Åland and mainland Finland and between Åland and the other EU countries. Check the guidance on this page.

Åland and non-EU countries

If you’re trading goods between Åland and countries outside the EU, check the guidance available on our import and export pages. 

On the pages Diagrams of arrival declarations and Diagrams of exit declarations, you can find information on what declaration messages should be submitted when goods arrive in Åland from outside the EU or exit Åland for a country outside the EU, respectively.