Relief from customs duty

Relief from customs duty means exemption from import duties, when goods are imported from outside the EU customs territory, from so-called third countries. Relief from customs duty does not necessarily affect the levy of value added tax (VAT), but imports that are defined as exempt from customs duties are often also exempt from import VAT.

This definition of relief from customs duty does not refer to circumstances where duties are not levied on goods because their duty rate according to the customs tariff is zero.

Relief from customs duty is provided for in the customs legislation of the EU and the Finnish Customs Act, and relief from VAT is provided for in the Finnish Value Added Tax Act.

Points to consider