Declaring excise products in import declarations

The tax warehousing procedure is an excise duty suspension arrangement. The excise duty on goods under the tax warehousing procedure is not included in the taxable amount for import VAT. The obligation to pay the excise duty arises only after the products are released from the duty suspension arrangement.

Excise goods can be placed under the tax warehousing procedure, if the importer is authorised to use the procedure. The authorisation for the procedure is granted by the Finnish Tax Administration. In the place of import, the importer submits a customs declaration for the goods imported from outside the EU, declaring that they are placing the goods under the tax warehousing procedure. 

A customs declaration for low-value goods can’t be submitted for excise goods even if the value of the goods is less than 150 euros.
 

Standard customs declarations are submitted via the Customs Clearance Service (UTU) or via message exchange.

a) The products are moved under suspension of excise duty in connection with customs clearance

Products subject to harmonised excise duty

Declare the following information:

  • under declaration header: the additional information code FIXFA and the registered consignor’s excise number (e.g. FIXFA FI12345678E00) 
  • under goods items: customs procedure 45XX or 07XX 
  • under goods items: additional procedure code F06 (product subject to harmonised excise duty)
  • under goods items: additional information code FIXFC and the product group code

If there is a service interruption in the customs clearance system and you are using the fallback procedure, declare the same information in the SAD form as in the customs clearance system.  

Products subject to national excise duties (e.g. soft drinks and beverage containers)

Declare the following information:

  • under declaration header: additional information code FIXFB and excise number of registered consignee or authorised warehouse keeper (e.g. FIXFB FI12345678A00)
  • under goods items: customs procedure 45XX
  • under goods items: additional procedure code 658 (product subject to national excise duty)

b) The products are not moved under suspension of excise duty in connection with customs clearance

The customs procedure is 

  • 40XX or 
  • another import customs procedure. 

Other than standard (i.e. simplified) customs declarations are submitted with a message to the ITU system or using the SAD form

a) The products are moved under suspension of excise duty in connection with customs clearance

Products subject to harmonised excise duty

Declare the following information:

  • the additional statement code XFA and the registered consignor’s excise number (e.g. XFA FI12345678E00)
  • under goods items: customs procedure code 45XX and national procedure 7WE (transfer to an excise warehouse, registered consignee or temporarily registered consignee) or customs procedure code 07XX (transfer from an entirely tax-exempt warehouse)
  • under goods items: additional information code XFC and the product group code

Products subject to national excise duties (e.g. soft drinks and beverage containers) 

Declare the following information:

  • the additional statement code XFB and excise number of registered consignee or authorised warehouse keeper (e.g. XFB FI12345678A00)
  • under goods items: customs procedure code 45XX

If you are submitting the customs declaration using the SAD form, enter the above-mentioned information in box 44.

b) The products are not moved under suspension of excise duty in connection with customs clearance

The customs procedure is

  • 40XX or
  • another import customs procedure.

Other things to note

Always check the requirements for tax exemption in the legislation. Read more about import VAT on the Tax Administration website and about the grounds for relief from customs duty on the Customs website.

The commodity code of the excise goods may require a commodity code-specific supplementary unit, usually LPA (litres pure alcohol) or LTR (goods in litres). For the assessment of customs duties, you may have to provide a tax calculation quantity using the supplementary unit ECL.

More information

Points to consider

If the importer is Customs’ credit customer or a cash customer using an indirect representative, the additional codes for excise duties don’t have to be provided in the customs declaration. The excise duty return shall be filed in the Tax Administration’s MyTax service. The importer must add the excise duty to the taxable amount for VAT.

If the importer is a cash customer or if a cash customer uses a representative as a direct representative, the additional codes for excise duties must be provided in the customs declaration. If the importer is a company that is registered for VAT, the importer shall declare the excise duties levied in accordance with the customs clearance decision to the Finnish Tax Administration with a monthly tax return, in the taxable amount for VAT. You can find the additional codes for excise duties in the Fintaric service. The additional codes for excise duties shall be provided in accordance with the characteristics and the commodity code of the imported product.

If the transport ends in another EU country and the conditions laid down in section 94b of the Value Added Tax Act are met, the registered consignor’s excise number, issued in Finland by the Tax Administration, must be provided in the import declaration. For more information about the application of section 94b of the Value Added Tax Act, see the page Other cases of tax exemption on the Customs website as well as the Tax Administration’s guidance (in Finnish).


You are importing “single malt” whisky with an alcohol content of 40% under commodity code 2208 30 30 00. The product group is ethyl alcohol of heading 2208, over 2.8% by volume. The code for excise duty on alcoholic beverages is V227. Excise duty on beverage containers is paid for products of Chapter 22, if they are imported in containers holding less than 5 litres. In that case, enter the code V807 for excise duty on beverage containers.

If the product is not subject to excise duty on beverage containers, enter the code V998. Excise duty on soft drinks doesn’t need to be paid for this kind of alcohol, so also enter the negation code V997.


You are importing red wine with an alcohol content of 12% under commodity code 2204 21 94 19. The product group is wines and other fermented beverages with an alcohol content of more than 8 but max 15% by volume. The code for excise duty on alcoholic beverages is V211.

Excise duty on beverage containers is paid for products of Chapter 22, if they are imported in containers holding less than 5 litres. The code for excise duty on beverage containers for wine of fresh grapes, including fortified wines, of heading 2204 is V804.

If the product is not subject to excise duty on beverage containers, enter the code V998. Excise duty on soft drinks doesn’t need to be paid for this kind of wine, so also enter the negation code V997.


You are importing beer with an alcohol content of 4.5% under commodity code 2203 00 01 00. The product group is beer with an alcohol content of more than 2.8% by volume. The code for excise duty on alcoholic beverages is V204. Excise duty on beverage containers is paid for products of Chapter 22, if they are imported in containers holding less than 5 litres. The code for excise duty on beverage containers for beer made from malt of heading 2203 is V803. 

If the product is not subject to excise duty on beverage containers, enter the code V998. Excise duty on soft drinks doesn’t need to be paid for this kind of beer, so also enter the negation code V997.


You are importing an aerated orange soft drink under commodity code 2202 99 19 11 that contains sugar but is not a fruit juice of heading 2009. The product is classified as a foodstuff, so it has an exceptional VAT rate, 14%, with the code Q227. Excise duty on beverage containers is paid for products of Chapter 22, if they are imported in containers holding less than 5 litres. The code for excise duty on beverage containers for products of heading 2202 is V802.

If the product is not subject to excise duty on beverage containers, enter the code V998. Excise duty on soft drinks must be paid for the product. The code for excise duty on soft drinks for products of heading 2202 containing sugar and no more than 0.5% by volume of alcohol is V345.


If the product you are importing is not subject to excise duties or if you are registered as liable to pay excise duty to the Tax Administration, enter the negation code for excise duties V999. 


The taxable amount for import VAT is the customs value, unless otherwise provided for in the Value Added Tax Act. The customs value is determined primarily on the basis of transaction value, that is, the price actually paid for the goods.

Read more

Customs duties as well as import taxes and charges levied on goods in connection with the import clearance of the goods, such as anti-dumping duties, countervailing duties and excise duties are included in the taxable amount for VAT. Taxes and other charges payable outside Finland are also included in the taxable amount. Read more about the taxable amount for VAT (tax basis) in the Tax Administration’s detailed guidance.


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