Ship supplies – goods delivered to vessels and aircraft

International professional traffic refers to operating between Finland and another EU country or a third country in such way that the principal purpose of the trip is the transportation of passengers or goods against payment.

In sea traffic, this usually means a call at a port located in another country, during which the passengers can leave the ship, and in air traffic a flight to an airport located in another country. According to the legislation on exceptions concerning Åland, air traffic between the province of Åland and mainland Finland is also regarded as international professional traffic.

Traffic with charter vessels and with planes providing charter flights can also be regarded as international professional traffic.

Ships of authorities in international traffic

Under certain conditions, goods can also be supplied tax-free to ships of authorities.

Ships of authorities are, in the sense referred to in the Finnish Act on Excise Duty and the Finnish Customs Act, foreign ships used by an authority and visiting the Finnish territory, or Finnish ships used by and authority and departing, according to a confirmed visiting plan, for an official representational trip outside the customs territory of Finland.

The ships of Finnish authorities must submit a copy of the visiting plan to Customs before the goods are delivered to the ship. After this, the supplier can complete an advance notification and request permission from Customs for the supply. Permission is requested by email: during office hours (8 am–4.15 pm) to alustoimitukset(at)tulli.fi and outside office hours tojohtokeskus(at)tulli.fi. 

Cruise ships

A ship operating cruises from Finland can be regarded as operating in international professional traffic if it meets the conditions for charter ships and calls at least at two foreign ports.

Fishing vessels

Vessels entered into the fishing vessel register can be supplied with tax-free fuel using either the ship supply procedure or the Tax Administration’s tax refund procedure, in which case the paid excise duty can be refunded on application.

Charter flights

An aircraft used for charter flights shall be correctly registered, surveyed and manned for the transport of people or goods. A separate flight plan shall be presented to the customs authorities on request. Each passenger must also have a travel document for the trip in question.

Charter vessels

Charter vessels shall be correctly registered, surveyed and manned for cross-border passenger traffic. Each passenger must also have a travel document for the trip in question.

Pleasure craft

Pleasure craft do not have the right to tax-free ship supplies.

Traffic in the Union sea areas (Baltic Sea, North Sea and the Mediterranean Sea)

The maximum quantity of tax-free products that can be delivered to the ship for use by the crew is:

2 litres of strong alcoholic beverages, 2 litres of intermediate products, 2 litres of light wine, 32 litres of beer and 800 cigarettes per person per month.

Furthermore, for representation use by the master of the ship and to be served to passengers during the voyage, a necessary quantity of tax-free products can be delivered to the ship. When calculating the quantity to be delivered to the ship, the whole crew with relieving crew is taken into account. When calculating the quantity to be delivered to the ship for representation use by the master, the size of the ship and the destination is taken into account. Representation use by the master can be considerably greater than the monthly ship supply quantity of alcohol and cigarettes for one person. Beer to be used on the ship can be exchanged to a corresponding quantity of cider or long-drink mixtures, but when importing, beer cannot be replaced by another product.

Over longer distances in North Sea and Mediterranean Sea traffic, ship supply quantities for long distance traffic can be observed at Customs’ discretion.

Long distance traffic and other traffic to destinations outside the Union

Ships that only rarely visit Finland and which voyages last longer can justifiably and by Customs’ decision, deliver even larger quantities of tax-free goods to the ship.

Furthermore, a necessary quantity of tax-free products can be delivered to the ship for representation use by the captain of the ship and to be served to passengers during the voyage.

Consumption on the ship

Consumption on board a ship refers to all consumption of goods sold and catered to the ship’s passengers and to the personnel on the ship - including persons comparable with personnel working on the ship during its voyage. The products must be used on the ship during the voyage. Consumption on the ship also means all consumption related to the maintenance of the ship’s service.

Alcohol, tobacco and meat of non-Union origin (so-called directive meats) delivered tax-free to the ship, must be consumed on the ship. A veterinary certificate (CEVD) must always accompany the meat product, and these meat products cannot be brought ashore.

Goods sold to personnel and to persons comparable with personnel working on the ship

Tax-free products can be sold to personnel for use on the ship. In the same way, products can be sold to other persons working on the ship and who are comparable with personnel.

The maximum quantities of products that can be sold are 2 litres of strong alcoholic beverages, 2 litres of intermediate products, 2 litres of light wine, 16 litres of beer and 800 cigarettes per person per month.

The shipping company and the ship has an independent right to decide on the sale of smaller quantities.

Ship personnel's right of import

A person belonging to the personnel of a means of transport that provides professional transportation between Finland and a country or territory outside the EU can import goods free of tax when travelling on duty. To obtain the tax exemption the importer must enter the goods in the customs clearance carnet upon their import.

Read more on the customs clearance carnet.