VAT on imported goods

The taxes that must normally be paid when goods are imported are customs duty and value-added tax, VAT.

If you import goods as a private individual or a self-employed individual operating a business, and the goods are for your private use, or if you operate other activities and you are not on the VAT register in Finland, the Finnish Customs handles your VAT on the imports. Further information on imports for natural persons (tulli.fi)

Example: You are self-employed and registered for VAT. You are importing goods from a non-EU country for your private nonbusiness purposes. The imports you are carrying out in this case have no connection with your business and self-employment. Submit a customs declaration as a private importer and have the goods cleared. In this case, the VAT on imports must be paid to Customs simultaneously with customs clearance.

If you are an importer and you are on the Finnish VAT register, the Tax Administration handles your VAT on the imports. You must give the information concerning the imported goods to the Tax Administration on your VAT return. Read more about how to calculate VAT, how to submit VAT returns, and how to pay VAT.

Example: You are self-employed and registered for VAT. You are importing goods from a non-EU country for a business purpose. Indicate your Business ID when you submit the customs declaration to Customs and have the goods cleared. Calculate the amount of VAT and fill in your VAT information on the VAT return that you send to the Tax Administration. How to submit an import declaration (tulli.fi)

Please note that for VAT purposes, ‘imported goods’ generally means goods brought into the EU from outside the EU. For example, goods are imported and the importation is carried out in Finland if goods arrive from the United States of America and are cleared here for release into free circulation in Finland.

Do you pay VAT on imported goods to the Tax Administration or to Customs?

First, submit an import declaration for the goods to Customs. Read more about the import declaration form (tulli.fi). After that, you will receive a decision issued by the Customs. See the table below to determine when to pay VAT on imports to the Tax Administration and when to pay it to Customs.

This table provides information on circumstances where the Tax Administration will handle VAT on imports – and when Finnish Customs handles it.
Tax Administration Customs

The importer is

  • VAT-registered, at the time when the import declaration is approved (it is not enough if a registration application is pending)
  • a self-employed VAT-registered operator of business, importing goods for a business purpose.

The importer is

  • a private individual
  • a company or corporate entity with no VAT registration
  • a self-employed VAT-registered operator of business, but the goods are imported for nonbusiness purposes.
  • a foreign self-employed operator with no VAT registration in Finland.

More information: Brexit’s impact on taxation

Value added taxation of imported goods — other pages

Page last updated 11/22/2022