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How to file and pay 2020`s excise duties in January 2021

File and pay 2020´s excise duties in January as follows:

Report the duties in advance and pay a security deposit.

File tax returns after you have received the products.

Pay your excise duties as stated in the tax decision.

1. Report the duties in advance and make a security deposit

You must report the order in advance and make the security deposit for excise duties before the alcohol or tobacco products are sent to Finland. Excise duties must be paid even if the products were taxed in another EU country. You can make the deposit in the e-service for filing excise duties (only available in Finnish and Swedish).

Report the duties in advance and make a security deposit

You can also make the report and deposit on a paper form.

Send the form to:

Finnish Tax Administration / Excise taxation, P.O. Box 20, FI-00052 VERO

We will inform you of the deposit amount and give you a bank account number. Make the deposit to the Tax Administration’s account. Once we have received the security deposit, we will give the order a security number. If necessary, give the security number to the sender.

2. File tax returns after you have received the products

File tax returns within 4 business days of receiving the products in Finland. 

Excise duty on alcoholic beverages

Excise duty on beverage containers

Excise duty on tobacco

3. Pay the excise duties

If the deposit you made is not enough to cover the duties, you must pay the remaining amount as stated in the tax decision. On the other hand, if you deposited more than the amount of excise duties is, we will refund the excess to you. 

You must pay the excise duties on beverage containers as well as any remaining excise duties on alcohol or tobacco products within 10 business days of receiving the products in Finland.

Read more:

Occasional imports of products subject to excise duties (guidance available only in Finnish and Swedish)

Importing and ordering alcohol from abroad (Customs) 

Importing and ordering tobacco from abroad (Customs) 


Page last updated 1/18/2021