Recipient of the gift (consignee)

What gifts need to be declared? What is the cost of customs clearance?

If you are receiving a gift from abroad, you may have to declare it. This depends on the country from where the gift is sent to you. Check the region of the country of dispatch.

You may also have to pay import duties in connection with customs clearance. The most common import duties comprise value added tax, customs duty and excise duty.

Note that the sender of the gift does not declare it or pay import duties for it. This is the responsibility of the person who receives the gift.

Note also that not all types of goods can be received as gifts in Finland. Check if you can receive the goods in Finland as a gift or can you receive alcohol or tobacco as a gift.

Gift from outside the EU, for example from the United Kingdom or the United States

  • The gift must be declared.
  • If the gift is worth more than 45 euros, you must pay VAT for it.
  • Customs duty must be paid if the value of the gift exceeds 150 euros excluding transport costs.
  • For example, excise duty must be paid alcohol and certain tobacco products.

Gift from inside the EU territory, but from outside the EU fiscal territory, for example from the Åland Islands or Canary Islands

  • The gift must be declared.
  • If the gift is worth more than 45 euros, you must pay VAT for it.
  • You do not have to pay any customs duty.
  • For example, excise duty must be paid alcohol and certain tobacco products.

The gift arrives from within the EU, for example from Germany or the Netherlands

  • The gift need not be declared.
    Payment of value added tax is not required.
    You do not have to pay any customs duty.
    For example, excise duty must be paid alcohol and certain tobacco products.

Read more

Customs clearance, value added tax and customs duty

Advanced information

Note that value added tax must be paid for the following products even when the value of the gift is 45 euros or less:

  • alcohol
  • tobacco products
  • over 500 grams of coffee
  • over 200 grams of coffee essence or extract
  • over 100 grams of tea
  • over 40 grams of tea essence or extract
  • over 50 grams of perfume
  • over 0.25 litres of eau de toilette products.

Note that a gift consignment may contain many items. In such a case, payment of VAT is not necessarily required for all items even when the value of the gift consignment exceeds 45 euros. Read more about gift consignments that contain many items.

Note that you may have to pay customs duty for the following products even when the value of the gift is 45 euros or less:

  • alcohol
  • tobacco and tobacco products
  • eau de toilette products.

Note that customs duty need not be paid for example for books and computers even when the value of the gift exceeds 150 euros.

Read more about excise taxation on the Tax Administration’s websiteLinkki toiselle sivustolle.

Read more about excise taxation on the Tax Administration’s websiteLinkki toiselle sivustolle.

For example, the Åland Islands and the Canary Islands belong to the territory of the EU but not to its fiscal territory. Check if country from where your goods are dispatched is within such a region.

Note that value added tax must be paid for the following products even when the value of the gift is 45 euros or less:

  • alcohol
  • tobacco products
  • over 500 grams of coffee
  • over 200 grams of coffee essence or extract
  • over 100 grams of tea
  • over 40 grams of tea essence or extract
  • over 50 grams of perfume
  • over 0.25 litres of eau de toilette products.

Note that a gift consignment may contain many items. In such a case, payment of VAT is not necessarily required for all items even when the value of the gift consignment exceeds 45 euros. Read more about gift consignments that contain many items.

Read more about excise taxation on the Tax Administration’s websiteLinkki toiselle sivustolle.