Moving to or from Finland

You can bring in your removal goods to Finland free from customs duty and value added tax within 12 months after your move.

Read more: Moving to Finland from outside the EU customs and tax territory

If you are moving from outside the EU to Finland, your permanent residence will have to have been outside the customs and fiscal territory of the EU for a continuous period of at least 12 months, then you can be granted exemption from customs duties and value added tax if the other conditions are met.

If you are moving from outside the EU to another EU country, you will have to clear your removal goods through customs in that country. Then, if you move from that EU country to Finland, your move takes place within the EU and your removal goods will not have to be cleared in Finland.

Read more: Moving to Finland from outside the EU customs and tax territory

You may, if your permanent residence has been outside the customs and fiscal territory of the EU for a continuous period of at least 12 months before moving to Finland, and the other conditions for exemption from customs duties and value added tax are met.

The new Tobacco Products Directive (2014/40/EU) was implemented through a comprehensive reform of the national Tobacco Act.

The Tobacco Act (549/2016) was prepared by the Ministry of Social Affairs and Health, which is entrusted with the general administration and steering related to the Tobacco Act. The Tobacco Act provides that Customs is the executive authority responsible for supervising compliance with the import prohibitions and restrictions laid down in the Tobacco Act. Customs is also responsible for controlling and supervising intra-EU movements, as well as imports from the Åland Islands to mainland Finland.

According to the Finnish Tobacco Act,

• tobacco product is a product made wholly or partly of tobacco (nicotiana) and suitable for consumption. The nicotine-containing liquid used in electronic cigarettes is not a tobacco product, but a nicotine liquid in accordance with a special provision.
• smokeless tobacco product is a tobacco product not involving a combustion process, including chewing tobacco, nasal tobacco or any other tobacco product that is not smoked.
• tobacco product for smoking is a tobacco product other than a smokeless tobacco product. Tobacco products for smoking include e.g. cigarettes, cigars and roll-your-own tobacco. In accordance with the Tobacco Products Directive, waterpipe tobacco is also a tobacco product for smoking.
• smoking accessory is an accessory or implement used for smoking or for the preparation of smoking. For example, cigarette paper and pipes are regarded as smoking accessories.
• cigarette is a roll of tobacco as defined in section 4(1) of the Act on Excise Duty on Tobacco (1470/1994).
• cigar is a roll of tobacco as defined in section 3(1) of the Act on Excise Duty on Tobacco.
• cigarillo is a cigar that weighs no more than three grams.
• roll-your-own tobacco is tobacco which can be used for making cigarettes by consumers or retail outlets. Tobacco which can be used both as roll-your-own tobacco and via waterpipes is roll-your-own tobacco.
• pipe tobacco is tobacco that can be consumed via a combustion process and is exclusively intended for use in a pipe.
• waterpipe tobacco is a tobacco product which can be used exclusively for smoking via a waterpipe.
• chewing tobacco is a smokeless tobacco product exclusively intended for the purpose of chewing.
• nasal tobacco is a smokeless tobacco product that can be consumed via the nose.
• tobacco for oral use is a tobacco product for oral use, made wholly or partly of tobacco, in powder or in particulate form or in any combination of those forms, but it is not intended to be inhaled or chewed.
• herbal product for smoking is a tobacco substitute made of plants and intended for smoking. Instead of the tobacco plant, the product contains other plants, such as herbs or fruits. Herbal products for smoking include so-called herbal cigarettes as well as tobacco-free herbal mixtures for smoking via a waterpipe.
• electronic cigarette is a product used for inhaling nicotine-containing vapour via a mouth piece. Electronic cigarette also means any component of that product.
• nicotine liquid is a liquid containing nicotine which is intended to be vaporised using an electronic cigarette and which has a nicotine concentration of no more than 20 milligrams per millilitre and which is not to be used for a purpose defined in section 3(1) of the Medicines Act (395/1987).
• nicotine-free liquid for vaporisation is a liquid which is intended to be vaporised using an electronic cigarette or in another similar manner and which is not a nicotine liquid.
• refill container is a receptacle that contains a nicotine liquid, which can be used to refill an electronic cigarette.