Brexit for private persons
When you order goods from the UK, all consignments delivered to you from the UK must be declared from 1 January 2021 and value added tax (VAT) must be paid. The rate is usually 24 per cent. Furthermore, you may have to pay customs duty for your consignment. Customs duty (so-called general customs duty) is usually levied on all consignments of a value over 150 euros sent from outside the EU.
Customs duty and tax are not determined according to the country where the online shop is located. Imposition of customs duty and tax depend on whether or not the goods are delivered to you as undeclared, and on the actual country of origin of the goods. You can use the customs duty calculator for estimating the price of your purchase.
You can clear your consignment in the Import Declaration Service or purchase customs clearance from a forwarding company.
If the goods are delivered from Northern Ireland, the consignment is not declared. The EU customs legislation applies to Northern Ireland, i.e. it is treated as any other EU country.
What are you not allowed to order?
Goods imported from the UK, just as from other countries outside the EU, may be subject to import restrictions, or the import of the goods may be completely prohibited. The online store does not recognise such goods on your behalf, and it is your responsibility to find out the restrictions and prohibitions before you order.
When are goods duty-free?
Payment of customs duty is not required when the goods are manufactured in the UK (originating product) and are sent from the UK. However, value added tax must be paid for the goods.
How do I prove that the goods originate in the UK?
You must have an invoice from the seller that contains a statement on origin made out using a standard text. You can find the standard text under “Statement on origin template” in this notice: Preferential customs treatment in the goods trade between the EU and the United Kingdom as of 1 January 2021 . Please note that Customs only accepts proof of origin of goods that has this form.
Read more: How do I get preferential treatment?
Examples of taxes and charges
The customs duty is 0 % for goods manufactured in the UK and sent from the UK, if the goods are UK-originating and you have an invoice from the seller containing a specific-form statement on the British origin of the goods. VAT must be paid on all goods delivered from the UK.
If you order a suit worth 200 euros from the UK, and the suit was manufactured there and the transport costs amount to 20 euros, the amount of VAT to be levied on the consignment is determined as follows:
- the customs duty is 0.00 euros (0 % x customs value 220 euros)
- the VAT is 52.80 euros (24 % x (customs value 220 euros + customs duty 0.00 euros))
- the total price of the suit is 272.80 euros (purchase price + transport costs + VAT).
If the consignment to be declared is transported by Posti, then Posti’s possible handling fee (for example 2.90 euros) is added to the value on which the VAT is calculated.
Please note: How do I get preferential treatment?
Goods that are manufactured outside the EU and the UK and sent from the UK are subject to VAT. Consignments worth more than 150 euros are subject to a general third country customs duty.
If you order sports shoes worth 200 euros from the UK, and the shoes were manufactured outside the UK (e.g. in India), with transport costs amounting to 20 euros, the amount of customs duty and VAT to be levied on the consignment are determined as follows:
- the customs duty is 37.18 euros (16.9% x customs value 220 euros) the VAT is 61.72 euros (24% x (customs value 220 euros + customs duty 37.18 euros))
- the total price of the footwear is 318.90 euros (purchase price + transport costs + customs duty + VAT)
- If the footwear is worth no more than 150 euros, you only have to pay VAT on import. If the consignment to be declared is transported by Posti, then Posti’s possible handling fee (for example 2.90 euros) is added to the price on which the VAT is calculated.
What consequences does Brexit have
What are the effects of Brexit on travelling to the UK?
From 1 January 2021, persons travelling from the UK to Finland must comply with the same restrictions and provisions as apply to other travellers arriving in Finland from a non-EU country. This also concerns the value limits on duty free imports. Read more: Instructions for travellers.
Detailed information on travelling to the UK is available from the UK authorities.
How does Brexit affect receiving gifts from the UK?
From 1 January 2021, gift consignments from the UK are subject to the same restrictions, provisions and value limits concerning exemption from customs duty and duty free imports as other gifts sent from outside the EU. The importation of certain goods is prohibited or restricted even if they are gifts. Such goods include foodstuffs, goods manufactured from endangered animals and plants, and snus.
Clearing the gift is the receiver’s responsibility. If you do not know the contents of the gift, you should ask the sender. You will need to know the content and value of the gift for customs clearance.
Read more: Gift consignments.
How should I take Brexit into consideration if I move from the UK to Finland?
From 1 January 2021, moving from the UK to Finland is subject to the same restrictions and provisions that concerns moving from other countries outside the EU. The removal goods must be cleared through customs and they are tax and duty free under the same conditions as if you were relocating from some other non-EU country to Finland.
Read more: Information for persons moving.
Be sure to follow the news on the Brexit topic.
- Entry from the UK to Finland is not possible with a pet passport. Instead, you will need an EU health certificate, even though entry from the EU to the UK is possible with a pet passport.
- However, entry from Northern Ireland to the EU is possible with a pet passport. In the future, there will be a separate country sticker for Northern Ireland that will be added on EU pet passports.
- The UK is a so-called listed country, meaning that pets arriving from there must be vaccinated against rabies, but an antibody test is not required.
- A dog arriving from the United Kingdom must be treated against echinococcosis within 1-5 days before entry to Finland.
In arriving traffic, commercial and non-commercial importation of pets is allowed only through Helsinki-Vantaa Airport if there is no transition period.
- The United Kingdom (UK) withdrew from the European Union (EU) on 31 January 2020. The United Kingdom consist of Great Britain and Northern Ireland. UK is not an official country code for customs declarations.
- England, Scotland and Wales constitute Great Britain (GB). The official country code of Great Britain is GB for customs declarations.
- Northern Ireland is part of the UK but not of Great Britain. If the goods are delivered from Northern Ireland, the consignment is not declared. The EU customs legislation applies to Northern Ireland, i.e. it is treated as any other EU country.