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
- Customs Act 304/2016 (available in Finnish and Swedish)
- Value Added Tax Act 1501/1993 (available in Finnish and Swedish)
- Regulation on reliefs from customs duty – Council Regulation (EC) No 1186/2009
- Commission Implementing Regulation IR (EU) No 80/2012
- Amendment IR (EU) No 197/2013
- Commission Implementing Regulation (EU) No 1224/2011
- Commission Implementing Regulation (EU) No 1225/2011
- Amendment IR (EU) No 504/2013
- Goods imported for research, analysis or test use
- Relief from customs duty and value added tax on removal goods:
- Relief from customs duty and VAT on goods imported by students
- Bringing your removal goods to Finland before your move
- Goods imported to Finland from outside the customs territory of the Union for international sports events, (pdf) customer notice of 27 July 2016