The tax warehousing procedure

Imports are exempt from VAT, when the imported goods are transferred to the tax warehousing procedure referred to in the VAT Act. Goods that can be placed under the tax warehousing procedure are listed in section 72i of the VAT Act. The tax warehousing procedure is subject to authorisation by the Finnish Tax Administration.

Goods under the tax warehousing procedure refer to goods in a tax warehouse that are not under the temporary storage procedure or the customs warehousing procedure referred to in the Union Customs Code. Excise goods are considered to be under the tax warehousing procedure when they are in a warehouse referred to in section 6(4) of the Act on Excise Duty (182/2010). 

Information about the desired tax warehousing procedure and the goods to be transferred is provided in the customs declaration by using additional procedure codes and additional information codes. 

Select a transfer under the tax warehousing procedure according to your situation

a)    If you are transferring products placed under the end-use procedure into a VAT warehouse, see the instructions on the webpage about end-use. 

b)    If you are transferring excise products under the tax warehousing procedure and you wish to transfer excise products under a duty suspension arrangement, see the instructions on declaring excise products in import declarations.

c)    If you are transferring products other than excise products under the tax warehousing procedure, provide the following details in the customs declaration:

• customs procedure 07xx
• additional procedure “659 – Transfer to a VAT warehouse”
• the VAT warehouse ID with additional information code “FIALV – Identification of VAT warehouse”

d)    If you are transferring excise products under the tax warehousing procedure for which the excise duties are paid upon importation, and you only wish to transfer the payment of VAT, provide the following details in the customs declaration:

• customs procedure 45xx
• additional procedure “659 – Transfer to a VAT warehouse”
• the VAT warehouse ID with additional information code “FIALV – Identification of VAT warehouse”