Quality Report: Collection by Finnish Customs
1. Relevance of statistical data
1.1 Information content and its use
The Collection by Finnish Customs statistic includes monthly taxes and charges, and cumulative taxes and charges from the start of the year collected by Finnish Customs. The statistic includes this data starting in 2001.
Finnish Customs collects national taxes as well as harmonised European Community taxes and the community's duties and agricultural charges. Taxes collected by Finnish Customs are usually goods-related taxes, which are based on the characteristics of the goods such as their name, origin and value. The statistic has been an important instrument that decision-makers and experts have used in the formulation of the budget. The publication of the statistic also allows researchers and experts the opportunity to familiarise themselves with the State's income in this regard and facilitates access to information.
1.2 Key terminology and classifications
Taxes paid at the time of import are generally customs duties and value added taxes. A third country duty is collected on goods that are imported from outside the EU Member States. If the goods do not remain in Finland, the customs duty will be remitted to the EU. Value added tax is collected for all goods from EU countries.
Finnish Customs collected the tax for imported cars until the end of 2016. From the beginning of 2017, car taxes have been collected by the Finnish Tax Administration.
An excise duty includes the taxes for taxable products produced in Finland or imported to Finland from another EU Member State or from outside the EU according to the taxable month. (Please note: The excise duty statistic includes the specified taxes according to taxable month, which means that taxes are not often collected during the same month). The collection of excise duties was transferred to the Finnish Tax Administration at the beginning of 2017, but Finnish Customs still collects taxes on taxable products from outside the European Union in certain situations.
Finnish Customs collects a tax referred to as a fairway due for vessels used for maritime trade in Finnish waters. A tonnage due has no longer been collected as of 1 January 2015. A tonnage due was a tax-like charge collected for maintenance work and the promotion of sea rescue services by seafarers. It was paid by all Finnish vessels, which must enter the register, and are intended for maritime trade.
Customs duties and other charges are collected on behalf of the EU on goods from third countries, which do not remain in Finland. A collection reimbursement of 20% is withheld on these charges. The collection reimbursement on EU funds has been subtracted in the statistic from the gross funds remitted to the EU.
Agricultural levies are also collected on agricultural products imported from third countries, and the levies are remitted to the EU. Agricultural levies have been set to protect the EU areas own production with regard to third countries.
Belgium's Customs remits 50% of the duties in collects in centralised customs clearance in Belgium to Finnish Customs (bilateral agreement between the countries' customs authorities).
Payments for services listed in the Customs miscellaneous revenue are divided in two. Income from charges made for performances under public law (section 6 of the Act on Criteria for Charges Payable to the State) includes tests carried out on imports and export by the Customs Laboratory at the initiative of customs authorities. Commercial income includes the charges for tests ordered by a customer's or another authority.
Charges collected for other authorities:
- A border inspection fee comprises payments to the Finnish Food Safety Authority on the inspection of foodstuff and other products of animal origin and live animals.
- Plant inspection fees also collected for the Food Safety Authority for plant parts and other goods imported from countries outside the EU.
- A vehicle tax is the tax on the use of a vehicle, which Finnish Customs collected on vehicles registered abroad, which are in temporary use in Finland until the end of 2016. As of the beginning of 2017, the Finnish Tax Administration has been responsible has been responsible for collecting the car tax.
- The purpose of the Finnish Oil Pollution Fund is to be prepared for oil spills, and a charge is collected for this on oil imported to Finland. The party that receives an oil import in Finland is liable to pay the contribution to the fund. The Finnish Oil Pollution Fund is managed by the Ministry of the Environment, and the fund is not included in the State budget.
- An emergency-preparedness contribution is collected for liquid fuels, natural gas and electricity to the emergency-preparedness stockpiles. The purpose of these stockpiles is to safeguard the population's livelihood the country's economic life and the economic activities necessary for national defence in exceptional conditions. The emergency-preparedness contribution is managed by the National Emergency Supply Agency.
- A waste tax is collected for all landfill waste. All landfill owners are liable to pay taxes, and they must submit a notification to Finnish Customs in order to register (until the end of 2016). As of the beginning of 2017, the Finnish Tax Administration has been responsible has been responsible for collecting the waste tax.
1.3 Acts and decrees
Customs duties are based on the EU's Community Customs Code (EUR-Lex). Value added taxes are based on the Value Added Tax Act (1993/1051). The car tax was based on the Car Tax Act (541/2003). Excise duties are based on Excise Duty Act (182/2010). Fairways dues are based on the Act on Fairway Dues (1122/2005 and its amendment 1214/2014). 3) Act 1390/1992 provides on emergency-preparedness. The waste tax is based on the Waste Act (646/2011). Plant inspection charges are based on Act 702/2003 on plant health and Act 1205/94 on planting materials. The oil protection contribution is based on the Act on the Finnish Oil Pollution Fund (1406/2004). A vehicle tax is collected pursuant to the Vehicle Tax Act (1281/2003).
2. Description of method
Data on State-income collected by Finnish Customs are collected from the Customs account records monthly. Monthly data is not corrected retrospectively, the year's last cumulative data is final and other months have been reconciled to match the final cumulative data with necessary corrections being made to the figures for January. For previous years, the cumulative data for December is published at the end of January after which the figures are no longer updated.
3. Correctness and accuracy of data
The Customs ledger contains all taxes paid and payments made to Customs. Corrections are also entered into the ledger. However, the statistics are compiled monthly and are not updated retrospectively. Reconciliation of the cumulative figures for the final month of the year is done by making the needed corrections to the following January's figures. The monthly figures for January can thus deviate from the corresponding figures in the Finnish Customs book for "Foreign Trade of Goods". The statistic is not updated to include corrections and returns which are made to previous years (e.g., excuse duties).
The place of tonnage dues and fairway dues was also changed so that they accumulated into the same total for their entire time series (detailed explanation provided in section 6). For this reason, the totals for "Charges Remitted Directly to the State" and "Charges Remitted to Other Authorities" deviate from the figures in the Customs book for "Foreign Trade of Goods".
4. Timeliness and punctuality of published information
The Collection by Finnish Customs statistic is published 30 days after the end of the month of payment. This statistics will be published at the same time as monthly statistics for foreign trade. The publishing schedule is maintained on the Customs website.
5. Availability and transparency/clarity of data
Data on the taxes and charges collected by Customs are published in the Uljas statistical database.
For more information on taxes and charges collected by Finnish Customs, please see the Finnish Customs website at:
For more information on Statistics Services:
- telephone: Statistics Service +358 295 52335
- e-mail: statistics[at]tulli.fi
- website: www.tulli.fi
- statistical database Uljas: uljas.tulli.fi
6. Comparability of statistics
The statistic on Collections by Finnish Customs includes data starting from 2001. In 2001 Finland's currency was the Finn Mark. The figures have been converted into euros by dividing them with a conversion factor of 5.94573. Fairway dues from previous years (2001-2005) have been transferred from "Charges Remitted to Other Authorities" to "Other Taxes and Charges" so that their time series remains consistent with other years. Tonnage dues have remained in the "Other Taxes and Charges" for the entire time series, whereas in 2013-2014 it was listed in "Charges Remitted to Other Authorities". After 2015, fairway dues have no longer been collected. In the same way, the combined sums have been retotalled in "Charges Remitted Directly to the State" and "Charges Remitted to Other Authorities".
7. Clarity and integrity / consistency
Data on the collection of taxes and duties has previously been published in the Finnish Customs' book titled "Foreign Trade of Goods".