Removal goods of students

Goods imported by a student arriving in Finland

If you arrive in Finland to study, you can bring personal belongings with you free of customs duty and value added tax. The term “student” also applies to a pupil, and studying also applies to going to school.

You can import your goods as exempt from customs duty and VAT when all of these requirements are met:

  • You have been granted student status for full-time studies at an educational establishment in Finland.
  • The items belong to you and are intended solely for your own use during the period of study.
  • The items are used and you need them for your studies. Such an item may be a computer, for example.
  • The items are typical personal items, furniture or other movable items.

Clothing items are also exempt from customs duty and VAT. Clothes and linen are regarded as clothing items. The clothes can be new, but the other items have to be used.

You can receive the above-mentioned items a few times during the school year.

If you bring in items that you will not be using yourself, you have to pay taxes. If necessary, Customs assesses, based on the quantity and types of items, whether the items are imported for your own use.

Present your residence permit to Customs to confirm duty-free status

If you are bringing in goods from the territory of the EU, you usually do not need to declare them.

If you bring goods for your studies from outside the EU or if goods are sent to you from outside the EU, they must be declared.

You can declare your goods in the following ways:

In your declaration, enter commodity code 9919 00 00 30 for student goods.

When clearing your goods through Customs you have to present your residence permit which states the basis for your stay. The residence permit can be a separate document or a passport entry.

If you do not have a residence permit, you can prove your student status by presenting a certificate from your educational establishment certifying that you have been accepted as a student.

Online purchases are taxed normally

If you make online purchases, the same rules apply to you as to other private persons making online purchases.

Online purchases have to be cleared through Customs and possible import duties have to be paid. Payment of import duties is required even if your stay in Finland is temporary.

Points to consider

Goods sent as gifts may be subject to tax, and often must be cleared through Customs. Read more about gift consignments and clearing goods through Customs.

If you are bringing a means of transport to Finland for the duration of your studies, have a look at the instructions on the Tax Administration website.

The goods of a student arriving in Finland from within the EU customs territory, but from outside the EU fiscal territory, are exempt from customs duty in the same way as the goods of a student arriving from outside the EU. When the conditions for exemption are met, value added tax is not levied on the student’s goods.

When the necessary requirements are met, imports of student goods from mainland Finland to the Åland Islands, and vice versa, are exempt from tax in the same way as imports of goods by students from outside the EU.

More information on value added taxation when importing student goods to Åland and from Åland to mainland Finland:

  • Mariehamns tull, PB 40, 22101 Mariehamn
  • tfn 0295 5200 (växel), 0295 52 333
  • e-post: atp.skattegrans(at)



Any questions?

Contact Customs Information Mon–Fri 8 am–4.15 pm

Please have a look at the frequently asked questions.

If you have a question about the arrival of parcels, its contents or the handling fee, please contact Posti.

Customs Information Service