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
- about determining the customs value on the Customs website and
- about the taxable amount for VAT (tax basis) in the detailed guidance on the Tax Administration website.
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.