Tobacco products as gifts
If you receive tobacco products as a gift from the customs and fiscal territory of the EU, the Tax Administration provides information and advice on excise duty.
If you receive tobacco products from outside the EU’s customs and fiscal territory (from outside the EU), or from within its customs territory but outside its fiscal territory, you must declare the consignment.
First, find out about the restrictions regarding tobacco products. For instance, you are not allowed to receive Swedish snus or other smokeless tobacco products as gifts.
Will I have to pay taxes on tobacco products I have received as a gift?
Tobacco tax and value added tax are always levied on tobacco products in gift consignments.
One may, however, receive the following tobacco products, provided that the value limit of 45 euros is not exceeded:
- 50 cigarettes OR
- 25 cigarillos (cigars weighing not more than 3 grams each) OR
- 10 cigars OR
- 50 grams of pipe and cigarette tobacco, OR
- a proportional assortment of these products
The taxable value of a cigarette carton sent as a gift can be over 90 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 per carton.
Tobacco duty is levied based on the carton retail price confirmed by Finnish Tax Administration. The retail price between 1 July and 31 December 2021 is 83.70–96.00 euros per carton, depending on the cigarette brand.
- A minimum tobacco duty of 62.40 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 2.90 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 € + 62.40 € + 2,90 €) x 0.24 = 22.27 euros.
- A minimum tobacco duty of 22.27 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 94.72 euros.