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 clear the consignment through customs.
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
Customs Information Service, Private customers
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