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.
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. In 2024, the threshold value is 800,000 euros for both arrivals and dispatches. Customs will contact you if your company becomes obligated to submit Intrastat declarations.
The information you provide will be added to the official Finnish statistics on the foreign trade in goods, which is compiled by Finnish Customs.