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