Customs clearance, VAT and customs duty
Customs clearance means that you submit a declaration to Customs for the goods that you have ordered from abroad and pay the import duties and taxes due for them. Import duties and taxes include, among others, VAT, customs duty and excise duty.
The customs duty depends on the commodity code and the customs value
All goods have a commodity code. The amount of customs duty depends on the commodity code. For goods with certain commodity codes you don’t have to pay any customs duty.
The customs value is usually made up of the purchase price of the goods and the transport costs.
The customs duty depends on the commodity code and the customs value. The customs duty is usually a percentage of the customs value. In that case, it is called an ad valorem duty. A specific duty is a customs duty expressed as an amount per kilogram or litre.
Customs duty is generally not paid for purchases worth 150 euros or less.
Please note that in addition to the customs duty, you may also have to pay anti-dumping or countervailing duties or safeguard duty, i.e. additional duty for certain products.
You can obtain preferential tariff treatment for products delivered from certain countries. In such cases, the rate of customs duty is lower than usual or you don’t have to pay any customs duty.
The standard VAT rate is 25.5 per cent
Value added tax (VAT) must always be paid, and the standard VAT rate is 25.5 per cent of the value of the goods. TThe VAT rate on foodstuffs and food supplements is 14 per cent. The VAT rate on books, subscribed magazines and periodicals as well as on works of art is 10 per cent.
The amount of VAT depends on the taxable amount for VAT. The taxable amount for VAT is made up of the following, among other things:
- the customs value, that is, the purchase price of the goods and the transport costs
- possible customs duty
- possible handling fee payable to Posti
- possible taxes payable outside Finland, such as VAT to the country of the seller of the goods.
Excise duty is paid for example for alcohol
Some goods, such as alcohol and tobacco products, are also subject to excise duty. You can read more about excise taxation on the Tax Administration’s website.
Using the Customs Duty Calculator, you can more accurately estimate the VAT and possible customs duty payable for most products. Read more about what parcels are subject to import duties and taxes.