Transport and warehousing

The warehouse reference amount, i.e. the amount of liability for customs duty and tax, is generally determined based on the maximum value of the warehouse. In the reference amount, the default liability for value added tax is 24 % and for customs duty, it is 6 %. If the warehouse contains only one type or a few types of products, the reference amount can be determined according to actual tax and customs duty percentages.

The reference amount will also include any possible excise duties. As concerns excise duties, 30 % of their average value will be taken into account in the reference amount.


The maximum value of goods stored simultaneously in a warehouse: e 100 000.
The average amount of excise duty on goods stored simultaneously in a customs warehouse: e 50 000.
Customs liability: 6 % x  e100 000 =  e 6 000
Value added tax liability: 24 % x e 100 000 =  e 24 000
Excise duty liability: 30 % x e 50 000 = e 15 000
Value added tax liability of excise duty: 24% x e 15 000 = e 3 600
Total reference amount: e 48 600

According to EU legislation, the operator must monitor and ensure that the amount of customs duties and taxes on goods simultaneously in the warehouse does not exceed the reference amount. If the reference amount is insufficient, the operator should contact the customs office of guarantee ([email protected]) before starting the procedure.

The warehouse guarantee share of the reference amount in different guarantee categories

Guarantee category BD BC BB BA
Customs and excise taxation 0 % 30 % 50 % 100 %
VATVAT 0 % 0 % 10 % 50 %


Provide the value of the goods in the warehouse with the form: Customs form 945s – Value declaration for goods in storage (in Finnish)



All goods brought into the country must be presented to Customs. Transports arriving by road are presented to Customs, or else the transport operator submits an electronic manifest presentation to Customs. If the undeclared goods are subsequently unloaded into a temporary storage facility, you have 90 days from the date of the manifest presentation, i.e. about three months, to decide what you aim to do with the goods. You can for instance re-export the goods out of the EU or clear them through Customs into Finland.

Please note that 90 days is the maximum time provided by law, and some of the temporary storage keepers apply a shorter time limit.


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Customs Information Service