Quality description: Excise duty statistics

1. Relevance of statistics

1.1 Content and use of statistics

Excise duty statistics indicate the cumulative tax amounts and quantities of excisable products calculated monthly and from the start of the year.
Excise duties comprise a central part of the state revenue (27 %). The statistics are an important tool for decision makers and experts in drafting the state budget. The publication of the statistics also makes it possible for researchers and experts to look into excise taxation, and makes it easier to acquire information.

1.2 Central concepts and classifications

Excise duty statistics include the collected tax amounts and quantities by tax category and tax type, and on the product level. The excise duty codes are based on codes that have been in use since 2007. The collected amount of excise duty is the amount of tax levied from persons liable to pay tax when the minimum tax threshold is met. The quantity subjected to taxation is the quantity of the taxed product according to the stated unit of quantity. The changes published in the statistics indicate the changes in relation to the corresponding month of the preceding year. The cumulative figures indicate the duties and quantities since the beginning of the year.

1.3 Acts and Decrees

Excise duties are based on the Finnish Act on Excise Duty (2010/182). The excise duties harmonised according to an EU directive include duty on alcohol and alcoholic beverages, tobacco duty, excise duty on liquid fuels, electricity and certain fuels. In addition, national excise duties are levied in Finland on sweets, ice cream, beverages, beverage containers and tall oil. Finnish Customs collects the taxes imposed on excisable products manufactured in Finland or imported to Finland from the EU or from outside the EU.

2. Method description

A new data system called Veivi has been developed for declaring and processing excise duties. The system was taken into use on 1 March 2014. The new system replaces the old Valve system.
Both registered and unregistered customers can now provide electronic declarations. The data stored in the Veivi system are transferred to the statistical database, summarised on the product level to be published, and encrypted.

3. Correctness and accuracy of information

Excise duty statistics are updated monthly to indicate information for the previous three years. This way, all updates in the declarations are included in the statistics. The figures published monthly are updated in the database on the day preceding their publication.

4. Up-to-dateness and timeliness of published data

Excise duty statistics are published approximately 35 days after the end of the tax month. The schedule of publication is defined for about a year onwards. The publishing schedule is available on the Finnish Customs website.

5. Availability and transparency / clarity of data

Excise duty statistics are published in the Uljas database.

More information on excise duty statistics is available in Finnish on the Customs website, under Yritykset -> Verotus.

Further information is also available from the Statistics Service at:
- telephone: +358 295 5200 (exchange) or +358 295 52335 (Statistics Service direct)
- e-mail: statistics[at]tulli.fi
- Internet: www.tulli.fi
- Statistical database Uljas: uljas.tulli.fi

6. Comparability of statistics

Excise duty statistics contain tax information from 2004 onwards. There are some differences in the tax categories and tax types of 2004–2006 in comparison with later years. The codes of tax categories and tax types have remained the same from 2007 onwards. As for taxable products, changes occur with the imposition of new excise duties and the removal of old ones.

7. Clarity and consistency / coherence

Excise duty statistics have not been published previously.

Keywords Excise duty