Intra-EU trade
Inside the EU, goods usually move freely without any customs formalities. However, please note that there are certain rules and obligations that you must adhere to.
EU special territories (for example the Åland Islands)
Goods produced in the EU that are in free circulation are usually not declared, nor are any customs fees or taxes paid for them. However, there are special territories in the EU that deviate from this rule. For example, there is a separate declaration procedure for goods sent from the Åland Islands to mainland Finland and vice versa, and import VAT is usually levied for these goods.
- Check the guidance concerning the Åland Islands
- Check which territories in the EU are special territories (not included in the EU customs and fiscal territory)
The goods must comply with EU requirements
Goods moving within the EU must comply with EU requirements. Every EU country has its own restrictions to the free movement of goods.
Be prepared for customs control of goods involving risks with regard to safety, health or the environment. Such goods are for example firearms, alcohol, tobacco and medicines. The goods may be subject to different measures, such as document inspection or sampling. In some situations, the goods must be destroyed.
Customs supervises foods and consumer goods imported to Finland on the internal market.
Customs selects goods for examination according to its enforcement plan. Customs supervises goods in traders’ warehouses, as import goods do not undergo customs clearance in internal trade.
If Customs so requests, you are required to submit commercial invoices relating to import consignments in internal trade, as well as stock lists or item composition data so that Customs can assess the need for taking samples. The sampling decision is based on an assessment of risk factors. The risk is affected by for example composition, production method, origin and supplier.
Several samples can be taken from one import consignment. You can postpone the distribution of the goods under examination until the results are ready. If any products have entered the market in breach of regulations, your company may have to call them back from shops or consumers.
Your company will be charged a payment for all controls of foods on the internal market. However, an examination fee is charged only for products that breach regulations.
More information on imports of foods and consumer goods in intra-EU trade: Imports of foods and consumer goods
More information on control fees is available here: Fees charged for Customs’ services.
Obligation to submit Intrastat declarations
If the value of a company’s intra-EU trade exceeds a certain amount in euros, the company must submit Intrastat declarations to Customs regularly. Customs will contact you if your company becomes obligated to submit Intrastat declarations.