Excise duty on liquid fuels

Excise duty on liquid fuels is paid on motor gasoline, small engine gasoline, bioethanol, ethers used as additives in motor gasoline (MTBE, TAME, ETBE and TAEE), biogasoline, ethanol-diesel, diesel oil, paraffinic diesel oil, biodiesel oil, light fuel oil, biofuel oil, heavy fuel oil, aviation gasoline, kerosene-type jet fuel, methanol and LPG.

In addition, all products used as traffic fuels are subject to a strategic stockpile fee and an excise duty equal to the excise duty levied on the corresponding replaced fuel.

Under the duty suspension arrangement, excise duty is payable by authorised warehouse keepers, registered consignees and temporarily registered consignees. When products released for consumption in another Member State are received, the liability for excise duty is carried by the importer. The strategic stockpile fee must also be paid for auxiliary substances added to liquid fuels.

Engine fuel imported by a private individual in their vehicle’s fuel tank or auxiliary fuel tank is exempt from tax. In addition, up to 10 litres of engine fuel per motor vehicle can be imported exempt from tax if it is imported in a portable container inside the vehicle and the fuel is the same as used by the vehicle.

• Tax rates on liquid fuels
• How to file an excise duty return and pay the excise duty
• Tax return forms

Further information:

(available in Finnish and Swedish, link to Finnish)

Energy taxation

Tax refunds to energy-intensive companies

Taxability and fuel fee of fuels used in pleasure boating (Liquid fuels)

Excise duty on fuels used in aviation

Obligation to distribute biofuels

State aid under the General Block Exemption Regulation in excise taxation