The customs clearance of alcoholic beverages depends on where they come from. Besides VAT and possible customs duty, you may have to pay excise duties for alcoholic beverages. Read frequently asked questions about ordering alcohol online on the Tax Administration’s website (available in Finnish and Swedish, link to Finnish).
Alcoholic beverages arriving from inside the EU, for example, from Estonia or Germany
The alcoholic beverages usually do not need to be cleared through customs. Check the instructions of the Tax Administration for what you should do.
Alcoholic beverages arriving from outside the EU, for example, from Great Britain
The alcoholic beverages must be declared. VAT, possible customs duty and excise duties must be paid for them in connection with customs clearance.
You can also ask a transport company or a forwarding agency (representative) to take care of customs clearance. If you are a representative, please read the relevant instructions.
Alcoholic beverages arriving from inside the EU customs territory, but from outside the EU fiscal territory, for example from the Åland Islands or Canary Islands
The Åland Islands and the Canary Islands are examples of areas that belong to the customs territory of the EU but not to its fiscal territory. Alcoholic beverages from such territory must be declared. You must pay VAT and excise duties but no customs duty in connection with customs clearance.
Is the region a part of the EU customs territory or the EU fiscal territory? You can check it from the EU customs and fiscal territory chart.
What are excise duties?
Alcoholic beverages are subject to excise duty, which consists of alcohol tax and excise duty on beverage containers. The Finnish Tax Administration is responsible for collecting the excise duties and for providing guidance in questions concerning the excise taxation. Read more about alcohol tax and excise duty on beverage containers (in Finnish) on the Tax Administration website.
Restrictions
Persons under the age of 18 are not allowed to bring in alcoholic beverages. Persons under the age of 20 are only allowed to bring in mild alcoholic beverages. Spirits (more than 80% of ethyl alcohol) cannot be brought in without a permit.