The standard VAT rate is 24 per cent

The tax payable on imported goods is usually 24 per cent of the taxable amount. A reduced tax rate is applied for some goods and some goods are completely free from value added tax. More information: Tax exemption on import.

Foodstuffs and animal feeding stuffs – 14 per cent

The value added tax rate on foodstuffs and animal feeding stuffs is 14 per cent. Declare the lowered tax rate by using the national additional code Q227 in the customs declaration (box 33 in the SAD form, after the commodity code).

The lowered tax rate on foodstuffs is not applicable to live animals, tap water, alcoholic beverages referred to in the Act on Excise Duty on Alcohol and Alcoholic Beverages nor to tobacco products, pharmaceuticals or poisons referred to in Article 85a(1)(6) of the Value Added Tax Act.

Foodstuffs are food, beverages and other substances intended for internal human consumption in the unaltered state, as well as the raw materials and spices, food preservatives, food colours and other food additives used in their production and preservation

Animal feeding stuffs are feed and their mixtures, as well as raw materials and additives used in their production; industrial waste and fish used for feeding animals.

Pharmaceuticals and medicinal products – 10 per cent

The value added tax rate on pharmaceuticals and some medicinal products referred to in the Pharmaceuticals’ Act, is 10 per cent. Declare the lowered tax rate by using the national additional code Q085 in the customs declaration (box 33 in the SAD form, after the commodity code).

The lowered tax rate of 10 per cent is applied on pharmaceuticals referred to in the Pharmaceuticals’ Act (395/1987), products referred to in Article 22 and 22a of that Act, which may be sold only by pharmacies, as provided in the preconditions related to the permission or registration referred to in those Articles.

A medicinal product means any substance, whether administered by internal or external means, which is intended to cure, alleviate or prevent disease or its symptoms in human beings or in animals. Medicinal products are also any substance or combination of substances, for internal or external use, which may be administered to human beings or to animals either with a view to restoring, correcting or modifying physiological functions by exerting a pharmacological, immunological or metabolic action, or to establishing the cause of disease or state of health.

In cases of doubt, where, taking into account all its characteristics, a product may fall within the definition of a ‘medicinal product’ and within the definition of a product covered by other EU legislation the provisions regarding the product shall apply.

The Finnish Medicines Agency confirms the list of medicines, which is published in the legal framework of Finland.

Books, subscribed newspapers and periodicals

The value added tax on books, magazines and periodicals ordered for a period of at least one month, is 10 per cent. More information: Subscriptions of newspapers and magazines and books

Works of art – lowered tax rate of 10 per cent

A lowered tax rate of 10 per cent on importation is applied for works of art referred to in Article 79c of the Value Added Tax Act. According to this regulation, works of art are the following goods classified in the Combined Nomenclature:

  • paintings, original engravings and other objects belonging to CN codes 9701 or 9702 00 00
  • sculptures belonging to CN Code 9703 00 00, and sculpture casts of them produced subject to the supervision by the artist or his successors in title provided that the production is limited to eight copies
  • tapestries belonging to CN Code 5805 00 00 and wall textiles belonging to CN Code 6304 00 00, provided that they are made by hand from original designs provided by the artist, and that there are not more than eight copies of each
  • photographs taken by the artist and printed by him or under his supervision, signed and numbered provided that their number is limited to 30 copies, irrespective of the size and the mount.

Points to consider


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