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Current topics for businesses 

  • Sanctions
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  • The Deforestation Regulation (EUDR)

Customer notices

  • 2026
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  • Latest about CBAM Accreditation and verification
    Categories: Carbon Border Adjustment Mechanism (CBAM) Publication date:20.4.2026
  • The first quarterly price of CBAM certificates for 2026 has been published
    Categories: Carbon Border Adjustment Mechanism (CBAM) Publication date:8.4.2026
  • Sign up for our customer event on CBAM basics
    Categories: Carbon Border Adjustment Mechanism (CBAM) Publication date:7.4.2026
  • Finnish Customs reformed its organisation to meet the challenges of a changing operational environment
    Categories: Customer notice Publication date:1.4.2026
  • Message exchange customers: the message exchange testing service is closed
    Categories: Customer notice Publication date:31.3.2026
  • New procedure for booking appointments at customs offices from 1 April 2026 – book via the switchboard or by email
    Categories: Customer notice Publication date:25.3.2026
  • Authorised issuers can use shipping companies’ manifests for endorsing Union status until 1 March 2027
    Categories: Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:19.3.2026
  • Message declarant: There will be changes to certificate policies
    Categories: Customer notice Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:17.3.2026
  • Importers and transit customers: prepare to provide the import country of gas to Customs as of 18 March 2026
    Categories: Customer notice Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:17.3.2026
  • Change in fallback procedure when you endorse the Union status of goods exiting Finland
    Categories: Uudistuvan lainsäädännön ja tulli-ilmoittamisen tiedotteet Publication date:17.3.2026
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    • Declare your parcel
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    • Gifts
      • How to declare a gift
      • For the sender of a gift
    • Moving
      • I am moving to Finland
      • How to declare removal goods
      • I am moving abroad
      • Bringing in removal goods prior to moving
      • Goods imported by a student arriving in Finland
    • Travelling
      • Arriving in Finland – what can I bring from abroad tax free?
      • Travelling with the company’s goods
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    • Åland
      • Vehicles on the Åland Islands
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  • What can I order or bring to Finland?
    • Alcohol
      • Traveller imports of alcohol
      • Ordering alcohol online
      • Alcohol as a gift
    • Tobacco
      • Traveller imports of tobacco
      • Ordering tobacco online
      • Tobacco and snus in gift consignments
      • More detailed instructions
    • Snus and nicotine pouches
      • Traveller imports of snus and nicotine pouches
    • E-cigarettes
      • Traveller imports of e-cigarettes and nicotine liquids
    • Medicines
      • Taking medicines with you when you travel
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    • Foods
    • Pets
      • Buying a pet from abroad
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      • Pets and moving
    • Cars and other vehicles
      • Buying a car from abroad
      • Cars of foreign students
      • Cars of foreign tourists
      • Cars and moving
      • Imports of fuel to Finland
      • Leisure boats
  • Businesses
    • Import from outside the EU
      • The ABC of import
      • How to submit an import declaration
      • Special procedures
        • Temporary admission
          • Applying for temporary admission authorisation
          • Declaring containers, packings and electronic cargo security and tracking devices
        • Inward processing
          • Applying for an authorisation
        • Outward processing
          • Outward processing that begins with import
        • End use
      • Common guidance on submitting import declarations
        • Declaring origin and preferential treatment
        • Providing value details
        • Providing the previous document
        • Pre-lodged declarations
        • Splitting a declaration
        • Declaring transport information
        • Providing anti-dumping, countervailing and safeguard duties
        • Providing restrictions
          • Providing restrictions on F-gases and ozone-depleting substances
          • Declaring imports of cultural goods
          • Import and notification of wood packaging material
        • Providing the location and the inspection location in the Customs Clearance Service or in message format
        • Providing the trader details
        • Retrospective declarations for undeclared goods
        • Declaring excise products in import declarations
        • Declaring goods of low value
        • Providing the GRN of the comprehensive guarantee
        • Invalidation of a declaration
        • Amending a declaration
        • Amendment of a declaration
        • Import fallback procedure
        • Archiving
      • Returned goods and returning goods
        • Return of permanently exported goods (4010)
        • Return of temporarily exported goods (re-import 6123)
        • Goods returning from other processing than the outward processing procedure (re-import 6122)
      • Import simplifications
        • Presentation of documents missing from the simplified declaration
        • Supplementary customs declaration for each simplified declaration
        • Supplementary recapitulative customs declaration for a period
        • Declaration made by entry in the declarant’s records
        • Declaring goods using a single commodity code
        • Centralised clearance for import
      • Customs value
        • Transaction value
        • The relationship between the seller and the buyer
        • If details for determining the customs value are not available at the time of declaration
      • Customs duties and taxes
        • Customs duties
        • Import VAT
          • VAT rates
          • Taxable amount for import VAT
          • Special arrangement for payment of VAT (SA)
          • VAT-exempt importation
            • VAT-exempt importation under Article 94 b of the VAT Act
            • Tax warehousing procedure
          • Advance ruling on VAT
          • VAT relief and deferment of payment
        • How to pay a customs invoice
          • Periodic filing i.e. consolidated invoice
        • Anti-dumping and countervailing duties as well as safeguard duties, i.e. additional duties
          • Exemption from anti-dumping duty through application of the end-use procedure regarding certain bicycle parts – for conventional bicycles – originating in China
        • Customs debt
        • Advance ruling on excise taxation
        • Excise relief and deferment of payment
      • Relief from customs duty
        • Relief from customs duty on the basis of the Duty Relief Regulation
          • Goods for charitable and philanthropic organisations
          • Samples of goods
          • Educational, scientific and cultural materials
          • Articles intended for the special needs of blind persons and other disabled persons
          • Goods imported for examination or test purposes
        • Diplomatic goods
        • Civil aircraft and goods to be used in them
        • Personal effects imported based on NATO agreements
      • Benefit from preferential treatments
        • Preferential treatment based on origin
          • Origin
        • Generalised System of Preferences (GSP)
        • Euro-Mediterranean agreement network
        • Tariff suspensions and autonomous tariff quotas
      • Carbon Border Adjustment Mechanism (CBAM)
        • Transitional period 2023–2025
      • Import restrictions
        • Import bans and sanctions
        • Conformity of products
        • Counterfeit products (IPR products) and intellectual property rights
      • Imports of foods and consumer goods
        • Plant-based foods
        • Fresh vegetables, berries and fruits
        • Organic products
        • Composite products
        • Toys, cosmetics, clothes and other consumer goods
        • Food contact materials
        • Advance enquiry on sampling
        • Advance notification
        • Intensified import control
        • Common health entry documents (CHED)
        • Approved border control post (BCP)
        • Other control point (CP)
    • Export outside the EU
      • The ABC of export
      • Who is an exporter
      • How to make an export declaration
        • Additional documents
        • Pre-lodged export declarations
        • Providing the statistical value
        • Oral declaration
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        • Amendment of a declaration before release
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        • Invalidation of a declaration
        • Fallback procedure
      • Temporary export
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      • Export simplifications
      • Export restrictions
        • Providing the restriction information on F-gases in the export declaration
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        • Exit of goods from the EU in different modes of transport
      • Benefit from the EU’s trade agreements
        • Proofs of origin in export
        • Supplier’s declaration
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        • Registered exporter (REX)
      • Ship supplies
        • How to submit a declaration for ship supplies
        • Simplification of ship supplies
        • Confirmation of exit for ship supplies
        • Delivering undeclared goods to vessels and aircraft
    • Goods classification and commodity codes
      • How to find the right commodity code
      • Binding tariff information
    • Transport of goods
      • Transit
        • How to transit
        • Transit guarantees
        • Declaring the previous document
        • Incidents during the journey
        • Discharging the transit procedure
        • Amendment and invalidation of a transit declaration
        • Simplifications
        • Fallback procedure
      • Declarations for arriving goods
        • Entry declarations (ICS2) (air and sea transport)
        • Entry summary declaration (road and rail transport)
        • Presentation notification (FI332)
        • Temporary storage declaration or temporary storage declaration and presentation notification (FI337, FI335)
        • Diagrams of arrival declarations
        • Amendment and invalidation of declarations
        • Fallback procedure
      • Declarations for exiting goods
        • Re-export notification (FI570)
        • Exit notification (FI590)
        • Exit summary declaration (FI615)
        • Providing the previous document
        • Diagrams of exit declarations
        • Amendment and invalidation of exit declarations
        • Fallback procedure (exit)
      • Union status of goods
        • Proving the Union status of goods exiting Finland
        • Proving the Union status for goods arriving in Finland
        • Fallback procedure
      • Sea traffic
        • Fairway dues
    • Warehousing and storage
      • The ABC of warehousing and storage
      • Authorisations and responsibilities of warehouse keepers
      • Warehouse and storage records
      • Arrival of goods at the warehouse or storage facility and declarations for the goods
        • Amendment and invalidation of a customs warehousing declaration
        • Fallback procedure in customs warehousing
      • During the warehousing or storage
      • Movement of goods
      • Removal from the warehouse or storage facility
    • Åland
      • Goods traffic between Åland and mainland Finland
        • Presentation of goods to Customs
        • National tax border declaration
          • One-stage declaration procedure
          • Two-stage declaration procedure
        • Tax border customers and the recapitulative statement
        • Inward processing and temporary admission
      • Imports from other EU countries to Åland
      • Exporting goods from Åland to EU countries
    • Services for businesses
      • E-services
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        • CBAM Transitional Registry
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        • INF System for Special Procedures
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        • Traces
        • Portnet
      • Message exchange
        • How to apply for message exchange customer status
          • Companies that provide customs clearance software
        • Instructions for testing
        • For software developers
        • Message exchange with EU
      • How to identify yourself
      • How to grant mandates
        • Mandates for customs transactions
        • Mandate themes for non-Finnish companies
      • Codes used in customs declarations
        • Incoterms 2020
      • Fallback procedures
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        • Comprehensive guarantee authorisation
        • Payment deferment authorisation
        • Amendment and revocation of authorisations
        • Authorisation instructions
      • Guarantees
        • Individual guarantee
        • Comprehensive guarantee
          • Comprehensive guarantee templates
          • Comprehensive guarantee reservation status
          • Changes to a comprehensive guarantee
        • Average prices for import
      • Using a representative
      • Post-clearance controls
      • Destruction of goods
    • Customer status and cooperation
      • AEO authorisations
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        • What is required of the AEO?
        • Applying for AEO Authorisations
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    • Sustainability
      • Sustainability report 2023
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        • Introduction
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        • Protecting society
        • Protecting health and the environment
        • Sustainable and reliable Finnish Customs
        • Support at the workplace and Finnish Customs’ environmental efforts
        • Preparation of the report
        • Summary
      • Sustainability Report 2024
        • Director General’s review
        • Introduction
        • Efficient interactions and fair competitive conditions
        • Protecting society
        • Protecting health and the environment
        • Sustainable and reliable Customs
        • Support at the workplace and Finnish Customs' own environmental footprint
        • Preparation of the report
        • Summary
    • Customs Museum
      • About the Customs Museum
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        • Finland’s own customs service
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      • Leaving documents in Pasila or visiting the Customs facilities as a guest
    • Materials
      • Forms
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        • Customs declaration (SAD)
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        • Tulli.fi
        • Accessibility statement – Customs duty calculator
        • Accessibility statement – User instructions for the e-services
        • Accessibility statement: The Fintaric service
        • Accessibility statement: MRN Search
        • Accessibility statement: Main page for Customs’ e-services
        • Accessibility statement – the Import Declaration Service for private persons
        • Accessibility statement – Customs Clearance Service
        • Accessibility statement – Intrastat Declaration Service
        • Accessibility statement – Authorisation and Decisions Service
        • Accessibility statement: Applying for an EORI number
        • Accessibility statement – My details
        • Accessibility statement – chat and chatbot service
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        • Processing of personal data by the CBAM unit of customs
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        • Processing of personal data in video conferencing services
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      • Tulli.fi website: terms of use
      • Online services terms of use
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      • Fees charged for Customs’ services
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      • Thank you for your request for information

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