Import means bringing in goods from a non-EU country. Upon import, goods must be cleared through Customs before they can be taken into use or resold. Customs levies duties, taxes and charges, which are determined according to the commodity code, origin and customs value of the goods.

The most common import customs procedure is the release for free circulation and consumption. Other customs procedures are, for example, temporary admission, end-use and processing. The right procedures and codes in the import declaration ensure that the import taxes and other costs are levied correctly. The import of intangible assets and services is not part of the customs activities and as such, they do not have to be cleared through customs.

Value added tax is levied on goods imported from outside EU’s fiscal territory. Read more: Customs duty and VAT.

Excise duty is levied on goods such as alcohol and tobacco products, which are subject to excise duty in Finland. Customs collects the excise duties in connection to the customs clearance when the goods are cleared directly for release into free circulation and for consumption, and the customer pays all taxes immediately. In other cases, the excise duty is collected by the Tax Administration.

Ordering goods


Declarations for safety and security data

Entry of goods and presentation to Customs




Import clearance

Decision on release and customs clearance decision




Where are the goods dispatched from?

In terms of customs clearance and import taxation, it is crucial to know where the goods you have ordered are dispatched from, and whether goods dispatched from within the EU have been produced there or customs cleared into the EU..

More detailed information on the customs territories