Excise duty table for tobacco

Excise duty on tobacco is payable in accordance with the excise duty table attached to the act on excise duty on tobacco. The duty is imposed based on the retail price of the product. In addition, cigarettes, cigars, cigarillos, pipe and cigarette tobacco as well fine-cut rolling tobacco are subject to excise duty payable per unit of product. However, the amount of excise duty payable for cigarettes, cigars, cigarillos and fine-cut rolling tobacco is always at least the minimum duty laid down in the excise duty table. Excise duty on tobacco imposed on electronic cigarette liquids is only payable per unit of product.

The retail price for tobacco products imported for purposes other than commercial sale is the same as the retail price for corresponding products in Finland. If no corresponding products exist in Finland, the taxable value of the products is the weighted average of the retail price in the product group. The average is confirmed by the Tax Administration.

The excise duty value of other tobacco-containing products is the average retail price in the product group, confirmed by the Tax Administration.

Read more in the Tax Administration decision on taxable values of tobacco products in non-commercial imports (available in Finnish and Swedish, link to Finnish)

Excise duty table C. Valid 1 January 2021–30 June 2021 

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups:  3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Product Product group Cents/unit Percent of retail price
Cigarettes 1 7.625/kpl 52.0

Minimum excise duty on cigarettes

1A 30.225/kpl -
Cigars and cigarillos       
-Cigars 2 4.00 kpl  34.0

--Minimum excise duty on cigars

2A 30.00/kpl -
-Cigarillos 2B 4.00/kpl 34.0
--Minimum excise duty on cigarillos 2C 30.00/kpl -
Pipe and cigarette tobacco 3 7.20/g 48.0
Savukkeiksi käärittävä hienoksi leikattu tupakka 4 5.05/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 18.75/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml 

Excise duty table D. Valid 1 July 2021–31 December 2021

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Tuote  Tuoteryhmä  Senttiä/yksikkö Prosenttia vähittäismyyntihinnasta
Cigarettes 1 7.95/kpl 52.0

Minimum excise duty on cigarettes

1A 31.20/kpl -
Cigars and cigarillos       
-Cigars 2 4.50/kpl  34.0

--Minimum excise duty on cigars

2A 31.00/kpl -
-Cigarillos 2B 4.50/kpl 34.0
--Minimum excise duty on cigarillos 2C 31.00/kpl -
Pipe and cigarette tobacco 3 7.55/g 48.0
Savukkeiksi käärittävä hienoksi leikattu tupakka 4 5.25/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 19.45/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml