The taxable value of a cigarette carton sent as a gift can be over 105 euros
For example, you have received one cigarette carton as a gift from Iraq. Customs duty, tobacco duty and value added tax is levied on the cigarette carton sent to Finland, that is, for 200 cigarettes. To some extent, the amount of taxes levied on tobacco products depends on the cigarette brand that is imported to Finland.
Depending on the cigarette brand, the applied customs value of a cigarette carton is the average import price of 12.45–16.80 euros. The basic supposition is that there is no information available on the purchase price of the cigarettes. The postage fee is five euros which is added to the customs value amount.
The amount of general customs duty levied on cigarettes is 57.60 per cent, which is based on the customs value.
The amount of customs duty is 57.60 per cent of the value of the cigarette carton:
(12.45 € + 5 €) x 0.576 = 10.05 euros.
- The amount of customs duty for one cigarette carton sent from Iraq is at least 10.05 euros.
Tobacco duty is levied based on the carton retail price confirmed by Finnish Tax Administration. The retail price between 1 July and 31 December 2023 is 91.23 – 111.00 euros per carton, depending on the cigarette brand.
- A minimum tobacco duty of 70.72 euros is always levied on a cigarette carton sent to Finland.
The amount of value added tax is 24 % of the import VAT basis. If the consignment to be declared is transported by Posti, then Posti’s handling fee is added to the taxable amount for VAT. The handling fee in our example is 3.10 euros.
The VAT basis comprises the customs value and the amount of customs duty, tobacco duty and Posti's handling fee:
(17.45 € + 10.05 € + 70.72 € + 3.10 €) x 0.24 = 24.32 euros.
- A minimum tobacco duty of 24.32 euros is always levied on a cigarette carton sent to Finland.
The total amount of tax levied on a cigarette carton sent as a gift is at least 105.09 euros.
Further information:
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.