Advance notice and one-off guarantee in excise taxation – companies

These instructions are for companies and only concerns products subject to excise duty which are dispatched outside a duty suspension arrangement. 
 Information about private individual’s advance notices: Advance notice – Private individual ordering or sending alcohol or tobacco to themselves.  


Products subject to excise duty can be imported under a duty suspension arrangement or outside such an arrangement.  A casual importer that does not operate under a duty suspension arrangement, and so they must file an advance notice of the products imported and usually also deposit a one-off guarantee.  

If you are importing or receiving a casual batch of products under the duty suspension arrangement, read the following instructions: Temporarily registered consignee (available in Finnish and Swedish, link to Finnish) 

Imports, reception and dispatch of products outside a duty suspension arrangement 

Products subject to excise duty can be imported, received and dispatched from another EU Member State with duty paid, which means that they have already been released for consumption in the Member State of departure. Products may also be subject to national excise duty in Finland. 

Importing or receiving products released for consumption outside a duty suspension arrangement does not require the Tax Administration’s authorisation or registration. However, certain procedures for moving products must be followed when 

  • products are imported to Finland or received in Finland for commercial purposes:
  • products are dispatched to Finland by a distance seller with no tax representative in Finland 

Products subject to the EU harmonised excise duty 

The excise duties on the following products have been harmonised in the EU: 

  • alcohol and alcoholic beverages 
  • cigarettes, cigars and cigarillos, fine-cut tobacco, and other pipe and smoking tobacco
  • liquid fuels.

When products subject to EU harmonised excise duty are imported or received from another EU Member State, the importer or the recipient must inform the Tax Administration of the products before they are dispatched or their transport begins, and set a one-off guarantee for the payment of the excise duties. 

An advance notice and a one-off guarantee are required – What to do

Importer or product recipient: 

  • File an advance notice in MyTax and pay the guarantee before the products are dispatched or their transport to Finland begins.
  • When you have filed the advance notice and paid the guarantee, MyTax assigns you a personal excise duty number.
  • The excise duty number is valid only once and only for a certain batch of products.
  • File an advance notice and set a guarantee separately for each batch of products. The Tax Administration will use the guarantee you have paid to cover the excise duty.
  • After you have received the products, file an excise duty return.

Information about other licences needed to import alcohol is provided by Valvira, the National Supervisory Authority for Welfare and Health.

If products are moved for commercial purposes, the consignor dispatching them from the Member State of departure will also have to provide a simplified accompanying document containing the main details on the consignment (Commission Regulation EEC 3649/92).

Example: A company in Finland orders a batch of wines from France. The company must file an advance notice of the wines with the Tax Administration and set a one-off guarantee before the transport of the products from France to Finland begins. The consignor in France will have to attach a simplified accompanying document to the batch of products.  

Example: An Estonian distance seller with no tax representative in Finland dispatches long drink beverages to a private individual. In the case of distance sales, the buyer is always a private individual. The seller must file an advance notice of the alcoholic beverages and set a one-off guarantee before the products are dispatched from Estonia to Finland.

Certain products subject to national excise duty

These instructions are for situations where the dispatch or transport of products from another EU Member State to Finland begins on 1 January 2021 or after.

An advance notice of the imports or reception of products must be filed if the following products subject to national excise duty are imported from another EU Member State to Finland:

  • soft drinks
  • beverage containers
  • certain products containing tobacco
  • cigarette paper or electronic cigarette liquids.

Depending on the situation, the advance notice must be filed by the importer, the recipient or – in distance sales – by the consignor. The advance notice must be filed before the products are dispatched or their transport to Finland begins.

Example: An importer of soft drinks with no excise duty authorisation imports orange juices from Spain to Finland. The importer must file an advance notice of the soft drinks and beverage containers.

Example: An Estonian distance seller with no tax representative in Finland dispatches a cola drink order to a private individual. The distance seller must file an advance notice of the soft drinks and beverage containers before dispatching the products from Estonia to Finland.

An advance notice is required – What to do

Importer or product recipient:

  • File an advance notice in MyTax before the products are dispatched or their transport to Finland begins.
  • When you have filed the advance notice, MyTax assigns you a personal excise duty number.
  • The excise duty number is valid only once and only for a certain batch of products.

An advance notice has to be filed separately for each batch of products. 

After you have received the products, file an excise duty return.

No advance notice is needed if a party with an excise duty authorisation acts in compliance with the authorisation – for example, if the products are received directly in a tax warehouse. Further, no advance notice is needed if the products were produced by small producers of soft drinks and beverage containers.

Example: An authorised warehouse keeper for soft drinks and beverage containers imports mineral waters from Austria to Finland and places them directly in their tax warehouse. No advance notice has to be filed on the soft drinks and beverage containers.

Example: An authorised warehouse keeper for alcoholic beverages and beverage containers orders a batch of fruit juices from Germany. The warehouse keeper must file an advance notice of the soft drinks before their transport from Germany to Finland begins.

Small producers of soft drinks and/or beverage containers (available in Finnish and Swedish, link to Finnish)

Instructions for filing an advance notice and deposting a guarantee

How to file an advance notice and deposit a one-off guarantee in MyTax

You can also file an advance notice with a paper form:

Advance notice on products subject to excise duty (1350) (available in Finnish and Swedish, link to Finnish)

Instructions for filing and paying excise duty

Filing and paying excise duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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