Ship supplies for crew
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.