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Direct delivery

Authorised warehouse keepers and registered consignees can register for direct delivery. Right to direct delivery means that a company can receive products that are subject to excise duty and are covered by a duty suspension arrangement somewhere else than in an authorised warehouse keeper’s tax warehouse or a registered consignee’s place of business.

Direct delivery can be used if the products were dispatched from

  • a tax warehouse located in another Member State
  • a place of import located in another Member State
  • a place of import located in Finland.

In the above cases, the products can be delivered directly to the customer’s place of business in Finland.

Register for direct delivery

Before products can be received in a place of direct delivery, the authorised warehouse keeper or registered consignee must register for direct delivery. However, the Tax Administration can limit the right to direct delivery or prohibit direct delivery for reasons of tax control.

You can register for direct delivery in MyTax at the same time as you request an authorised warehouse keeper’s authorisation or a registered consignee’s authorisation. You can also register separately at a later stage. You will receive a confirmation of the registration in MyTax.

Go to MyTax

Direct delivery products are subject to excise duty, and a report of receipt is required

Authorised warehouse keepers and registered consignees must pay excise duty on direct delivery products received in Finland. In addition, if the products are subject to the harmonised excise duty in the EU, a report of receipt must be filed in the EMCS system. The following products are subject to the harmonised excise duty:

  • tobacco
  • alcohol
  • liquid fuels.

Example: An authorised warehouse keeper has registered for direct delivery at the Tax Administration. The authorised warehouse keeper buys alcoholic beverages in Germany. The beverages are delivered, within the EMCS system, from a tax warehouse in Germany directly to the place of business of the warehouse keeper’s customer.

The authorised warehouse keeper files a report of receipt in the EMCS system. In addition, the warehouse keeper files a regular taxpayer’s excise duty return on alcohol, reporting the alcoholic beverages that the customer has received in its place of business.

Example: A registered consignee has registered for direct delivery at the Tax Administration. The registered consignee buys soft drinks in Russia, and they are released for free movement within Finland. The soft drinks are delivered from the place of import directly to the place of business of the registered consignee’s customer. The registered consignee files a regular tax return reporting the soft drinks that the customer has received at its place of business.   

Direct delivery does not concern deliveries within Finland

Direct delivery does not concern products delivered within Finland. It concerns only products delivered from outside the EU or from another EU Member State to Finland.

Example: An authorised warehouse keeper delivers alcoholic beverages from a tax warehouse located in Finland to a customer’s restaurant located likewise in Finland. In such a case, the beverages are regarded as released for consumption immediately as they are removed from the tax warehouse. The authorised warehouse keeper reports the alcoholic beverages released for consumption to the Tax Administration on a regular taxpayer’s excise duty return on alcohol. This is not a case of direct delivery, because the alcoholic beverages were not dispatched from a tax warehouse located in another Member State or from a place of import located in another Member State or in Finland.

Example: An authorised warehouse keeper buys soft drinks in Italy, and they are dispatched from Italy directly to the tax warehouse of the authorised warehouse keeper’s customer. The customer to whose tax warehouse the soft drinks are delivered reports them on a regular taxpayer’s tax return when they are released for consumption from the tax warehouse. This is not a case of direct delivery because the soft drink consignment is received in the tax warehouse.