Declarations for goods sent between mainland Finland and Åland as well as between the EU and Åland – for individuals

The Åland Islands are one of the special fiscal territories of the EU separated by a so-called tax border from the VAT and excise territory of the EU. This is why you must declare goods sent between Åland and mainland Finland as well as between Åland and the EU, and pay taxes on them (VAT and excise duty). All consignments must be declared regardless of their value.

If you are declaring purchased goods, be sure to indicate the price you paid to the seller when you declare the goods. If the price contains VAT to be paid in Finland, you can apply for a VAT refund with the seller.

Different ways to declare

  1. Declare your consignment primarily online in the Import Declaration Service for private persons. Log in to the service using online banking ID codes, a mobile certificate or certificate card. 
  2. Authorise another person to declare the consignment on your behalf or buy the customs clearance as a service e.g. from a forwarding company. Read more about the service alternatives.
  3. You can also declare gifts at Mariehamn Customs.

If none of the above is an option for you and you want to declare the consignment yourself, you can fill in a form and send it to Customs. Please note that if you’re using a declaration form, the processing of the declaration will take more time than when submitting an online declaration or visiting the customs office. The declaration must be submitted and processed within the time limit given by the transport company. 

  • 1105e – Declaration of goods imported to the Åland Islands from an EU country
  • 1141e – Private person’s declaration for sending goods from Åland to mainland Finland 
  • 1142e – Private person’s declaration for clearing goods from mainland Finland to Åland 

You can find the forms and their completion instructions here: customs forms for private individuals.

 

When sending goods from Åland to another private person, you must declare the consignment before you can send it. The consignee (recipient) is responsible for submitting the declaration, but as the consignor (sender) you act as the consignee’s representative and submit the declaration on the consignee’s behalf.

When you are declaring goods in the Import Declaration Service for private persons, tick the box “I’m declaring goods on behalf of another person”.  On the start page, under “I wish to declare”, select

  • “goods I’ve purchased” or
  • goods I’ve purchased” if you are declaring goods that you have sold from Åland to mainland Finland. 

You need to have an order confirmation, an invoice or some other documentation on the value of the consignment you are declaring. Customs may ask to see it. 

You can send the goods when you have received a decision on release

You can find the decision on release under “My declarations” for 90 days. Show the decision on release to the transport company (e.g. from a mobile device) when you send the goods.

The decision on release will be displayed in the service as soon as you pay the taxes and charges in the service. Customs will not send you a separate decision on release. 

When you are declaring the goods in the Import Declaration Service for private persons, select “goods I’ve purchased” on the start page. Select “The goods are used goods” on the “Goods details” page. Enter the year of manufacture of the goods. If you don’t know it, provide an estimate.

If there are several used goods and the goods were manufactured in different years, provide the goods separately for each year.

You need to have an order confirmation, an invoice or some other documentation on the value of the consignment you are declaring. Customs may ask to see it. 

If the VAT rate for the year of manufacture of the goods differs from the current VAT rate (25.5%), the difference in the VAT rates will be levied as a percentage of the purchase price of the goods. 

You cannot apply VAT relief for used goods if you are declaring works of art, collector’s items or antiques for which the VAT rate is 10%.

How to get the goods after the customs clearance

When you have declared the consignment and paid any taxes and other charges due, the consignment will be ready to be picked up or delivered.

Postal consignments: Customs will notify Åland Post once the clearance is complete. Åland Post will deliver the parcel to the consignee or you can pick it up as agreed.

Other consignments: If you have to present the decision on release to the transport company before the cleared goods are delivered or before you can pick them up, you can obtain it from the Import Declaration Service for private persons. You can find the decision on release under “My declarations” for 90 days.

VAT refund in connection with return of goods

If you have paid VAT for the goods you have returned, proceed as follows:

  • Fill in the form No. 971s (in Finnish)
  • Attach the original customs clearance decision to the form as well as the invoice and proof indicating that the seller has received the goods.
  • Send the form by post to Mariehamns tull, PB 40, 22101 Mariehamn or by email to skattegrans(at)tulli.fi