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Sales to private individuals – declaration procedure without the tax border number 

The sale must be exempt from VAT, and the buyer pays the VAT.

A private customer is responsible for declaring the goods in the Import Declaration Service for private persons. If a company is mandated to lodge the declaration as a representative, the company makes the declaration in the Customs Clearance Service.

The tax must be paid before the transport company can hand over the goods in Åland or take the goods across the Åland tax border to mainland Finland.