The change is related to the comprehensive reform of the Tobacco act aimed at implementing the new Tobacco Products Directive (2014/40/EU).

The legislation 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 (549/2016) enacted by the Parliament of Finland entered into force on 15 August 2016. The Tobacco Act provides that Customs is the executive authority responsible for supervising compliance with import prohibitions and restrictions enacted in the Tobacco Act. Customs is also responsible for carrying out inspections and performing controls on intra-EU movements, as well as on imports from the Åland Islands to mainland Finland.

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.

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

When doing business with Customs you can pay customs duties, taxes and guarantees with these means of payment:

• cash
• cheque
• Visa Debit/Credit
• Visa Electron
• Mastercard Debit/Credit
• Maestro and
• V Pay.

Observe that when using the Import Declaration Service, the import taxes can only be paid directly from your bank account. Credit card functions cannot be used.

For the purposes of the Tobacco Act,

• tobacco product means products made wholly or partly of tobacco (nicotiana) and suitable for consumption. The nicotine-containing liquid used in electronic cigarettes is not regulated as a tobacco product, but as a nicotine liquid through a special provision.
• smokeless tobacco product means a tobacco product not involving a combustion process, including chewing tobacco, nasal tobacco and tobacco for oral use.
• tobacco products for smoking means tobacco products other than a smokeless tobacco product. These include cigarettes, cigars and roll-your-own tobacco. In accordance with the Tobacco Products Directive, waterpipe tobacco is also deemed to be a tobacco product for smoking when applying the Tobacco Act.
• smoking accessories refers to 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 means a roll of tobacco as defined in section 4(1) of the Act on Excise Duty on Tobacco (1470/1994).
• cigar means a roll of tobacco as defined in section 3(1) of the Act on Excise Duty on Tobacco.
• cigarillo means a cigar that weighs no more than three grams.
• roll-your-own tobacco means 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 shall be deemed to be roll-your-own tobacco.
• pipe tobacco means tobacco that can be consumed via a combustion process and is exclusively intended for use in a pipe.
• waterpipe tobacco means a tobacco product which can be used exclusively for smoking via a waterpipe.
• chewing tobacco means a smokeless tobacco product exclusively intended for the purpose of chewing.
• nasal tobacco means a smokeless tobacco product that can be consumed via the nose.
• tobacco for oral use means a tobacco products for oral use, except those intended to be inhaled or chewed, made wholly or partly of tobacco, in powder or in particulate form or in any combination of those forms.
• herbal product for smoking means a tobacco substitute made of plants and intended for smoking. Instead of tobacco, the product contains other plants, such as herbs and fruits, and can be consumed via a combustion process. Herbal products for smoking include so-called herbal cigarettes as well as tobacco-free herbal mixtures intended for smoking via a waterpipe.
• electronic cigarette means a product used for inhaling nicotine-containing vapour via a mouth piece, and any component of that product.
• nicotine liquid means 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 means 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 means a receptacle that contains a nicotine liquid, which can be used to refill an electronic cigarette.