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  • Valitse kieli Suomi
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  • Individuals
    • Declare your parcel
    • I am going to order goods from abroad
    • Gifts
    • Moving
    • Travelling
    • Amending a clearance decision
    • Åland
  • What can I order or bring to Finland?
    • Alcohol
    • Tobacco
    • Snus and nicotine pouches
    • E-cigarettes
    • Medicines
    • Foods
    • Pets
    • Cars and other vehicles
  • Businesses
    • Import from outside the EU
    • Export outside the EU
    • Goods classification and commodity codes
    • Transport of goods
    • Warehousing and storage
    • Åland
    • Services for businesses
    • Customer status and cooperation
    • Intra-EU trade
  • Customer service
    • Customer service for individuals
    • Customer services for businesses
    • Information about scam messages
    • Feedback
  • Latest from Customs
    • Current topics for businesses
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    • Disruption notices
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    • Sanctions
    • Changes to customs declarations in 2020–2025
    • Customs Reform
  • About us
    • Organisation and management
    • Our responsibilities
    • Sustainability
    • Customs Museum
    • Publications
    • Contact information
    • Materials
    • Strategy

    Shortcuts to other Customs sites

    Customs Duty Calculator

  • Tulli.fi
  • Businesses
  • Import from outside the EU
  • Customs duties and taxes
  • Import VAT
  • VAT-exempt importation

VAT-exempt importation

  • VAT-exempt importation under Article 94 b of the VAT Act
  • The tax warehousing procedure

Updated: 25.3.2025

Import from outside the EU

  • The ABC of import
  • How to submit an import declaration
  • Special procedures
  • Common guidance on submitting import declarations
  • Returned goods and returning goods
  • Import simplifications
  • Customs value
  • Customs duties and taxes
    • Customs duties
    • Import VAT
      • VAT rates
      • Taxable amount for import VAT
      • Special arrangement for payment of VAT (SA)
      • VAT-exempt importation
        • VAT-exempt importation under Article 94 b of the VAT Act
        • Tax warehousing procedure
      • Advance ruling on VAT
      • VAT relief and deferment of payment
    • How to pay a customs invoice
    • Anti-dumping and countervailing duties as well as safeguard duties, i.e. additional duties
    • Customs debt
    • Advance ruling on excise taxation
    • Excise relief and deferment of payment
  • Customs duty exemption and tax exemption
  • Benefit from preferential treatments
  • Carbon Border Adjustment Mechanism (CBAM)
  • Import restrictions
  • Imports of foods and consumer goods
  • Valitse kieli Suomi
  • Välj språket Svenska
  • Select language English
  • Individuals
    • Declare your parcel
      • How to declare a parcel
        • Instructions for declaring specific goods
        • Declaring on behalf of another person
        • Suomi.fi messages for individuals
    • I am going to order goods from abroad
      • IOSS number
      • Declaration, VAT and customs duty
    • Gifts
      • How to declare a gift
      • For the sender of a gift
    • Moving
      • I am moving to Finland
      • How to declare removal goods
      • I am moving abroad
      • Bringing in removal goods prior to moving
      • Goods imported by a student arriving in Finland
    • Travelling
      • Arriving in Finland – what can I bring from abroad tax free?
      • Travelling with the company’s goods
      • Tax-free purchases in Finland
      • Customs clearance carnet
    • Amending a clearance decision
      • Returns, repairs, replacements and maintenance
    • Åland
      • Vehicles on the Åland Islands
      • Newspaper and magazine subscriptions to Åland
      • Åland and gifts
  • What can I order or bring to Finland?
    • Alcohol
      • Traveller imports of alcohol
      • Ordering alcohol online
      • Alcohol as a gift
    • Tobacco
      • Traveller imports of tobacco
      • Ordering tobacco online
      • Tobacco and snus in gift consignments
      • More detailed instructions
    • Snus and nicotine pouches
      • Traveller imports of snus and nicotine pouches
    • E-cigarettes
      • Traveller imports of e-cigarettes and nicotine liquids
    • Medicines
      • Taking medicines with you when you travel
      • Ordering medicines online
    • Foods
    • Pets
      • Buying a pet from abroad
      • Travelling with a pet
      • Pets and moving
    • Cars and other vehicles
      • Buying a car from abroad
      • Cars of foreign students
      • Cars of foreign tourists
      • Cars and moving
      • Imports of fuel to Finland
      • Leisure boats
  • Businesses
    • Import from outside the EU
      • The ABC of import
      • How to submit an import declaration
      • Special procedures
        • Temporary admission
          • Applying for temporary admission authorisation
          • Declaring containers, packings and electronic cargo security and tracking devices
        • Inward processing
        • Outward processing
        • End use
      • Common guidance on submitting import declarations
        • Declaring origin and preferential treatment
        • Providing value details
        • Providing the previous document
        • Pre-lodged declarations
        • Splitting a declaration
        • Declaring transport information
        • Providing anti-dumping, countervailing and safeguard duties
        • Providing restrictions
          • Providing restrictions on F-gases and ozone-depleting substances
        • Providing the location and the inspection location in the Customs Clearance Service or in message format
        • Providing the trader details
        • Retrospective declarations for undeclared goods
        • Declaring excise products in import declarations
        • Declaring goods of low value
        • Providing the GRN of the comprehensive guarantee
        • Invalidation of a declaration
        • Amending a declaration
        • Amendment of a declaration
        • Import fallback procedure
        • Archiving
      • Returned goods and returning goods
        • Return of permanently exported goods (4010)
        • Return of temporarily exported goods (re-import 6123)
        • Goods returning from other processing than the outward processing procedure (re-import 6122)
      • Import simplifications
        • Presentation of documents missing from the simplified declaration
        • Supplementary customs declaration for each simplified declaration
        • Supplementary recapitulative customs declaration for a period
        • Declaration made by entry in the declarant’s records
        • Declaring goods using a single commodity code
        • Centralised clearance for import
      • Customs value
        • Transaction value
        • The relationship between the seller and the buyer
        • If details for determining the customs value are not available at the time of declaration
      • Customs duties and taxes
        • Customs duties
        • Import VAT
          • VAT rates
          • Taxable amount for import VAT
          • Special arrangement for payment of VAT (SA)
          • VAT-exempt importation
            • VAT-exempt importation under Article 94 b of the VAT Act
            • Tax warehousing procedure
          • Advance ruling on VAT
          • VAT relief and deferment of payment
        • How to pay a customs invoice
          • Periodic filing i.e. consolidated invoice
        • Anti-dumping and countervailing duties as well as safeguard duties, i.e. additional duties
          • Exemption from anti-dumping duty through application of the end-use procedure regarding certain bicycle parts – for conventional bicycles – originating in China
        • Customs debt
        • Advance ruling on excise taxation
        • Excise relief and deferment of payment
      • Customs duty exemption and tax exemption
        • Articles intended for the special needs of blind persons and other disabled persons
      • Benefit from preferential treatments
        • Preferential treatment based on origin
          • Origin
        • Generalised System of Preferences (GSP)
        • Euro-Mediterranean agreement network
        • Tariff suspensions and autonomous tariff quotas
      • Carbon Border Adjustment Mechanism (CBAM)
      • Import restrictions
        • Import bans and sanctions
        • Conformity of products
        • Counterfeit products (IPR products) and intellectual property rights
      • Imports of foods and consumer goods
        • Plant-based foods
        • Fresh vegetables, berries and fruits
        • Organic products
        • Composite products
        • Toys, cosmetics, clothes and other consumer goods
        • Food contact materials
        • Advance notifications and advance inquiries on taking samples
        • Intensified import control
        • Common health entry documents (CHED)
        • Approved border control post (BCP)
        • Other control point (CP)
    • Export outside the EU
      • The ABC of export
      • Who is an exporter
      • How to make an export declaration
        • Additional documents
        • Pre-lodged export declarations
        • Providing the statistical value
        • Oral declaration
        • Retrospective declarations
        • Amendment of a declaration before release
        • Amendment of a declaration after release
        • Invalidation of a declaration
        • Fallback procedure
      • Temporary export
      • Re-export
      • Export simplifications
      • Export restrictions
        • Providing the restriction information on F-gases in the export declaration
      • Exit of goods from the EU
        • Exit of goods from the EU in different modes of transport
      • Benefit from the EU’s trade agreements
        • Proofs of origin in export
        • Supplier’s declaration
        • Approved exporter
        • Registered exporter (REX)
      • Ship supplies
        • How to submit a declaration for ship supplies
        • Simplification of ship supplies
        • Confirmation of exit for ship supplies
        • Delivering undeclared goods to vessels and aircraft
    • Goods classification and commodity codes
      • How to find the right commodity code
      • Binding tariff information
    • Transport of goods
      • Transit
        • How to transit
        • Transit guarantees
        • Declaring the previous document
        • Incidents during the journey
        • Discharging the transit procedure
        • Amendment and invalidation of a transit declaration
        • Simplifications
        • Fallback procedure
      • Declarations for arriving goods
        • Entry declarations (ICS2) (air and sea transport)
        • Entry summary declaration (road and rail transport)
        • Presentation notification (FI332)
        • Temporary storage declaration or temporary storage declaration and presentation notification (FI337, FI335)
        • Diagrams of arrival declarations
        • Amendment and invalidation of declarations
        • Fallback procedure
      • Declarations for exiting goods
        • Re-export notification (FI570)
        • Exit notification (FI590)
        • Exit summary declaration (FI615)
        • Providing the previous document
        • Diagrams of exit declarations
        • Amendment and invalidation of exit declarations
        • Fallback procedure (exit)
      • Union status of goods
        • Proving the Union status of goods exiting Finland
        • Proving the Union status for goods arriving in Finland
        • Fallback procedure
      • Sea traffic
        • Fairway dues
    • Warehousing and storage
      • The ABC of warehousing and storage
      • Authorisations and responsibilities of warehouse keepers
      • Warehouse and storage records
      • During the warehousing or storage
      • Movement of goods
      • Removal from the warehouse or storage facility
    • Åland
      • Goods traffic between Åland and mainland Finland
        • Presentation of goods to Customs
        • National tax border declaration
          • One-stage declaration procedure
          • Two-stage declaration procedure
        • Tax border customers and the recapitulative statement
        • Inward processing and temporary admission
      • Imports from other EU countries to Åland
      • Exporting goods from Åland to EU countries
    • Services for businesses
      • E-services
        • Customs Clearance Service
        • Arrival and exit declaration service (AREX)
        • Intrastat Declaration Service
        • EORI Number Registration Service
        • Commodity code service Fintaric
        • MRN Search
        • Authorisations and Decisions Service
        • My Details
        • Warehouse IDs
        • Proof of Union Status (PoUS) system
        • CBAM Transitional Registry
        • CBAM Registry
        • BTI service
        • Customs Decisions System (CDS)
        • eAEO service
        • INF System for Special Procedures
        • ICS2 Declaration Service for Safety and Security Data (STI-STP)
        • Traces
        • Portnet
      • Message exchange
        • How to apply for message exchange customer status
          • Companies that provide customs clearance software
        • Instructions for testing
        • For software developers
      • How to identify yourself
      • How to grant mandates
        • Mandates for customs transactions
        • Mandate themes for non-Finnish companies
      • Codes used in customs declarations
        • Incoterms 2020
      • Fallback procedures
      • Authorisations and registrations
        • Comprehensive guarantee authorisation
        • Payment deferment authorisation
        • Amendment and revocation of authorisations
        • Authorisation instructions
      • Guarantees
        • Individual guarantee
        • Comprehensive guarantee
          • Comprehensive guarantee reservation status
          • Changes to a comprehensive guarantee
        • Average prices for import
      • Using a representative
      • Post-clearance controls
      • Destruction of goods
    • Customer status and cooperation
      • AEO authorisations
        • Benefits of AEO Authorisations
        • What is required of the AEO?
        • Applying for AEO Authorisations
        • Maintenance of AEO authorisations
        • AEO in-house control
      • Customs+ customer
      • Customer information
      • Customer training
      • Customer cooperation
      • Customer satisfaction and feedback
    • Intra-EU trade
  • Customer service
    • Customer service for individuals
      • FAQ
    • Customer services for businesses
    • Information about scam messages
    • Feedback
      • Thank you for your feedback
  • Latest from Customs
    • Current topics for businesses
    • Subscribe to notices
    • Subscribe to newsletter
      • Newsletter archive
    • Disruption notices
      • A disruption in message exchange
    • Social media
    • Sanctions
    • Changes to customs declarations in 2020–2025
      • Changes to entry declarations and temporary storage declarations
      • Upcoming changes to transit declarations
      • Changes to import declarations
      • Changes to export declarations and exit stage declarations
    • Customs Reform
  • About us
    • Organisation and management
      • International funding
    • Our responsibilities
      • Customs dogs
    • Sustainability
      • Sustainability report 2023
        • Director General’s review
        • Introduction
        • Efficient interactions and fair competitive conditions
        • Protecting society
        • Protecting health and the environment
        • Sustainable and reliable Finnish Customs
        • Support at the workplace and Finnish Customs’ environmental efforts
        • Preparation of the report
        • Summary
    • Customs Museum
      • About the Customs Museum
      • History of Finnish Customs
        • Finland’s own customs service
        • Finland’s independence
        • Prohibition Act
        • Wars and times of crises
        • Free trade
        • EU membership
        • Customs duties and taxes
        • Customs enforcement tasks
        • Customs equipment
        • Customs insignia
    • Publications
    • Contact information
      • Customs offices
        • Offices that offer services only by prior appointment
      • For the media
      • Call prices
      • Secure email
      • Invoicing details for purchase invoices
      • Leaving documents in Pasila or visiting the Customs facilities as a guest
    • Materials
      • Forms
        • Application forms for authorisations
        • Customs declaration (SAD)
        • AEO forms
        • AREX forms
        • EORI Forms
        • Sea traffic forms
        • Forms for credit customers
        • Message exchange forms
        • Forms for special procedures
        • Export clearance forms
        • Import forms
        • Forms for fallback procedures
        • Forms for exceptional situations
        • Forms for Åland – for individuals
      • EU customs territory and fiscal territory
      • EEA and Schengen countries
      • Currency conversion rates
      • Customs collection of regulations
      • Customs Glossary
      • Manuals
      • Accessibility statements
        • Tulli.fi
        • Accessibility statement – Arkisto.tulli.fi
        • Accessibility statement - Separate websites on tulli.fi
        • Accessibility statement – Customs duty calculator
        • Accessibility statement – User instructions for the e-services
        • Accessibility statement: The Fintaric service
        • Accessibility statement: MRN Search
        • Accessibility statement: Main page for Customs’ e-services
        • Accessibility statement – the Import Declaration Service for private persons
        • Accessibility statement – Customs Clearance Service
        • Accessibility statement – Safety and Security Declaration Service (AREX)
        • Accessibility statement – Intrastat Declaration Service
        • Accessibility statement – Authorisation and Decisions Service
        • Accessibility statement: Applying for an EORI number
        • Accessibility statement – My details
        • Accessibility statement – Customs customer feedback form
        • Accessibility statement – chat and chatbot service
        • Accessibility statement – customer satisfaction survey by the Customs Laboratory
        • Accessibility statement - International trade statistics website
      • Privacy statements
        • Customer information services
        • Authorisation services
        • Statistics
        • Customs clearance
        • Foreign vessel traffic
        • Controls
        • Customs enforcement
        • Cash flow (Tax collection)
        • Customs Laboratory
        • Communication
          • Information on photographic practises of Finnish Customs
        • Bank and Payment Accounts Register and the aggregating application
        • Processing of personal data by the CBAM unit of customs
        • Processing of personal data by the CBAM unit of customs
        • Processing of personal data in video conferencing services
      • File descriptions
      • Automated decision-making
      • Tulli.fi website: terms of use
      • Online services terms of use
      • Terms of use for direct message exchange
      • Fees charged for Customs’ services
      • Bank and payment account monitoring system
      • Thank you for your request for information
    • Strategy

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Customs Duty Calculator

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  • Individuals
  • Declare your parcel
  • I am going to order goods from abroad
  • Gifts
  • Moving
  • Travelling
  • Amending a clearance decision
  • Åland
  • What can I order or bring to Finland?
  • Alcohol
  • Tobacco
  • Snus and nicotine pouches
  • E-cigarettes
  • Medicines
  • Foods
  • Pets
  • Cars and other vehicles
  • Businesses
  • Import from outside the EU
  • Export outside the EU
  • Goods classification and commodity codes
  • Transport of goods
  • Warehousing and storage
  • Åland
  • Services for businesses
  • Customer status and cooperation
  • Intra-EU trade
  • Customer service
  • Customer service for individuals
  • Customer services for businesses
  • Information about scam messages
  • Feedback
  • Latest from Customs
  • Current topics for businesses
  • Subscribe to notices
  • Subscribe to newsletter
  • Disruption notices
  • Social media
  • Sanctions
  • Changes to customs declarations in 2020–2025
  • Customs Reform
  • About us
  • Organisation and management
  • Our responsibilities
  • Sustainability
  • Customs Museum
  • Publications
  • Contact information
  • Materials
  • Strategy

Shortcuts to other Customs sites

Customs Duty Calculator

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