Crime prevention
Police | Customs | National prosecution authority | Ministry of Justice
A record number of economic offences reported to the police again
Source: Police
The number of economic crime cases reported to the police has been on the increase for the past four years. In 2025, the police registered a total of 2,788 economic offences, which is about 6% more than in the previous year and an all-time record. The number of different types of crime also increased from the previous year, and 5,172 different types of crime were registered in 2025. The number of open criminal cases (5,069) increased by almost 14% from the previous year (2024: 4,452). The number of open cases of economic crime has been on the rise for several years and this is reflected in a growing workload of crime investigators and long processing times. Despite this, the police concluded more cases of economic crime in 2025 than ever before (2,361).
Last year, the police used coercive measures to recover a considerable amount of assets (EUR 34.5 million) in connection with the investigations of economic crime. The figures describing the proceeds of economic crime and criminal damage arising from this type of crime clearly show that economic crime causes significant harm to society at large. Over the past ten years, the damage caused by economic crime each year has averaged EUR 175 million. In the cases of economic crime closed last year, the damage totalled about EUR 158 million. The damage caused by an offence is not always at the same level as the proceeds it generates – an environmental offence generating only small proceeds may cause significant environmental damage. The statistics on criminal damage and criminal proceeds cannot be compared with each other as the principles used to compile them are not compatible. The figures describing the amounts of criminal damage are based on cases of economic crime concluded during the calendar year, whereas the figures describing the recovery of criminal proceeds are based on the proceeds of economic crime, regardless of the year under review.
Increase in bankruptcies is still reflected in offences reported to the police
The deteriorated financial situation and the increased number of bankruptcies are reflected in the number and characteristics of criminal matters reported to the police. The number of debtor’s offences of dishonesty and fraud as well as accounting offences in particular have increased between 2023 and 2025. Offences by debtors are regularly linked to accounting offences, and the increase in the number of accounting offences is partly explained by the increase in the number of offences committed by debtors. Economic misconduct by companies and persons connected with them typically manifests itself in debtor’s offences, tax and accounting offences, embezzlement, counterfeiting and different types of fraud. The share of debtor’s offences and tax and accounting offences is more than half of all economic offences reported to the police.
Economic offences typically involve several series of offences or extensive overall arrangements that are used to dodge statutory obligations and obtain undue financial benefits. The actions and prevention measures of the cooperating authorities as well as the extensive criminal offences exposed by the public authorities affect economic crime reported to the police and criminal statistics.
Customs secures tax revenue, combats the shadow economy, and uncovers and investigates economic offences
Source: Customs
In 2025, the taxes levied by Finnish Customs to the EU and the State of Finland amounted to about 0.31 billion euros. Statistics convey the tax levy by Customs, as well as the impact of administrative measures and crime prevention. Customs statistics should be compared with the observations and statistics of other authorities that participated in creating an overview of the situation. This approach makes it possible to observe the correct scale and emphasis of each topic and phenomenon.
Customs facilitates equal competition and combats malpractice efficiently
The changes in the Finnish security and operating environment have placed new demands on the operations of Finnish Customs. The scope of our tasks is broad, and our operations have an impact on all of society. We work for 11 ministries. Finnish Customs is the only authority present at every Finnish border crossing point and the only one that monitors all cross-border traffic flows. Our goal is to ensure a safe, reliable and fair operating environment for citizens and businesses.
Economic crime prevention by Customs still has a strong hand in the combat against circumventions of EU sanctions against Russia and Belarus, and in the combat against international economic crime relating to digital trade and internal trade traffic. The Internet is used to an increasing extent in marketing and selling highly taxable products to consumers. At the same time, the tax regulations concerning these products are being circumvented.
The point of emphasis for customs controls is the type of activity that involves significant fiscal interests. Real-time customs enforcement that focuses on various types of traffic and the related flows of goods, vehicles and passengers is of key importance in ensuring correct taxation and, consequently, in combating tax deficit. The prevention of economic crime that falls under the investigative responsibility of customs crime prevention personnel also aims at decreasing the tax deficit.
From 2013─2025, the share of unpaid taxes has varied between 0.05%─2.27% of taxes prescribed for payment, and of tax-like charges. In 2025, the share of tax arrears of the taxes and tax-like payments with regard to the total levy of about 0.31 billion euros that Customs collected was 5.10 million euros, or 2.27%. The tax arrears have increased somewhat compared to last year, but they are still at a very low level. The increase is almost entirely attributable to decisions on subsequent recovery, the recovery processes of which are still ongoing (figure 1).
Customs monitors businesses through corporate audits and document controls
Through its activities, Customs’ Corporate Audit supports Customs in its role as a security authority, ensures the fiscal accuracy of customs duties and tax collection, promotes and safeguards the smooth flow of international trade and equal competitive conditions for businesses, and protects society by, among other things, weakening the operating conditions of the shadow economy.
In 2025, Customs’ Corporate Audit focused on for example customs procedures, fairway dues, agricultural and internal market subsidies from the EU, and the Åland tax border. The Corporate Audit has also audited prohibitions and restrictions, such as sanctions in both imports and exports, as well as the export of dual-use items. Moreover, Customs still carries out controls of tax warehouses relating to excise duties on behalf of the Tax Administration.
Audits are nationwide and Customs carries them out in real time, as well as before and after actual cases to be examined have occurred. In addition to corporate audits and document controls, Customs also performs for example warehouse controls, as well as controls of accounting and goods. Audits and controls are based on risk analysis or take place on a statutory basis. Risk-based target selection is supplemented by random sampling.
A corporate audit covers the operations, organisation, administration, internal control, business systems and accounting materials of an individual company. Most corporate audits involve visits to businesses. A corporate audit may be conducted before a licence, permit or status is granted, or before approval of a change in a licence or permit. The purpose of a subsequent corporate audit is to review a company’s operations and the correctness of its business transactions and customs declarations after customs clearance or taxation.
Document controls comprise controls of business transactions carried out after customs clearance or the taxation process. Usually, document controls are targeted at a large number of decisions on customs clearance or taxation. The number of document controls also includes controls involving authorisations and administrative mutual assistance.
In 2025, Customs conducted 349 corporate audits and document controls in total (figure 2). Annual variation in the number of audits and controls is the result of the priorities approved for the audits and controls each year, the areas audited and controlled, and the increasing use of electronic audit and control materials. In 2025, customs procedure audits focused on import and special procedures.
The total amount of debited taxes based on post-clearance recovery resulting from tax audits was 15.8 million euros by the end of 2025. Annual variation in the amount of post-clearance recovery depends on the auditing and control priorities, risk analysis and critical selection criteria used in the selection of entities, the proportion of entities subject to statutory audits and controls, the size of the companies audited and controlled, and the scope of audits and controls. Even a single larger audited entity or a major error will have a significant impact on the total annual post-clearance recovery.
In total, 19 corporate audits and document controls were carried out in 2025 on shadow economy targets. These were based on either a criminal offence, the AM communications of OLAF, or requests for preliminary investigation.
Counterfeit products
Customs supervises goods infringing intellectual property rights pursuant to Council Regulation (EU) 608/2013. The purpose of the supervision is to protect citizens from exposure to products that may endanger their health and safety, as well as safeguard tax revenue and the financial interests of right holders. The controls are largely based on cooperation between Finnish Customs and right holders, as the crimes involving counterfeit goods that infringe intellectual property rights are complainant offences. Most of the counterfeit products detained by Customs infringe a registered trademark or design. Products that infringe patents are also occasionally detected. Supervision takes place in connection with, for example, physical inspections.
The number of counterfeit goods detained by Customs and their calculated value have been decreasing between 2013–2025 (figure 3). The fluctuation in the number of detained counterfeit goods and their value is completely normal and strongly connected to the resources available at a given time. The long-term trend clearly indicates a decline in large-volume detentions following the cessation of eastbound transit traffic. Finland is no longer a transit route for counterfeit products. Today, detentions are completely focused on postal and express freight traffic, and these now reflect the situation of counterfeit goods in Finland more than before.
The explosive growth of e-commerce continues. In 2025, 54.5 million goods items ordered via online stores arrived in Finland, of which 40.5 million were orders from Finnish consumers. There was an increase of 69 per cent from the previous year. Most of the items were of low value, i.e. less than 150 euros; 98.5% of the consignments came from China, compared to 33.9% in 2021. This trend has posed new challenges to Customs, especially in product safety controls. Non-compliant products can cause harm to the health and safety of consumers. In addition, imports cause irreversible environmental damage.
Controls of postal traffic are challenging due to large volumes. The identification of counterfeit products requires a closer examination of the goods, and X-rays are usually not helpful. The primary responsibility for the conformity of products lies with manufacturers, importers and sellers, as prescribed by law. In online trade, the private individual who orders goods from an online shop is considered the importer. If the product breaches regulations, the private individual in question should contact the seller or manufacturer of the product. In foreign online purchases, the seller or manufacturer of the product is often located abroad.
More than 95% of the articles detained in Finland infringe a registered trademark. With the volume of packages constantly increasing, the resources allocated to supervising postal traffic have not permitted Customs to focus on the identification of counterfeits among arriving goods.
Economic crime investigation
Customs investigates suspected economic offences that fall under its jurisdiction. An economic crime is an offence committed in connection with legal business activities to gain financial benefit. The main offence is usually a standard or aggravated tax fraud. Other offences investigated as economic crimes include cases of regulation offences, forgery, customs clearance violations, environmental offences and accounting offences. Customs also classifies the smuggling of products subject to excise tax (alcohol, snus and cigarettes) as economic crime when it is comparable with business and professional activity, and even when it is not disguised as business activity.
The societal impact of economic crime prevention by Customs in 2025 amounted to 52.76 million euros (2024: €83.61 M) (figure 4). The impact comprises the sum of damages resulting from the cases investigated, i.e. avoided taxes, damages resulting from cases under or pending investigation (sequestration and prohibition of transfer), assets recovered by Customs, and assets assigned to the distraint authority or another official. The value of recovered proceeds of economic crime totalled 1.6 million euros (2024: €1.0 M). The amount of recovered proceeds of crime varies from year to year.
In 2025, Customs investigated 141 tax frauds, which was 263 cases less than the year before. In total, 67 cases of aggravated tax fraud were detected, which is 4 cases less than in 2024. A significant share of tax frauds that Customs investigated involved the smuggling of tobacco products. In total, 16.5 million cigarettes were seized and detained in conjunction with criminal cases in 2025, overwhelmingly the largest number in ten years. The smuggling cases were mainly detected in intra-EU traffic; in ship traffic arriving in Finland from Estonia. Especially in cases of smuggling involving illicitly manufactured cigarettes, the tax interest is often significant. There have been fewer tax frauds due to closure of Finland’s eastern border, and because of the decision by the Supreme Court of Finland (KKO:2024:39) in June 2024, after which cases of snus smuggling have no longer been investigated as tax frauds.
Customs combats fraud crime regarding value added tax in Union trade together with the Tax Administration and foreign law enforcement authorities. In economic crime investigations relating to joint EU funds, Customs cooperates with the European Public Prosecutor's Office (EPPO). EPPO investigations are on the rise, and currently Customs is conducting around ten such investigations. The preliminary investigations have involved for example additional duties and anti-dumping duties, as well as VAT fraud investigations.
Sanctions against Russia and suspected crimes related to their circumvention have been a significant phenomenon since the beginning of Russia's war of aggression in Ukraine. The closure of the border crossing points at the land border between Finland and Russia, which began on 30 November 2023, stopped heavy road traffic and passenger traffic on the eastern border, as a result of which the number of minor regulation offences has fallen sharply. Last year, preliminary investigations concerned mainly circumventions of sanctions through businesses and business activity. Complex international business networks, as well as intermediary companies and front companies are used in transporting goods to Russia. Transport channels are being changed, and seller companies are led astray with cover stories and fake documents. Operational models will be changed as new sanctions regulations enter into force.
In 2025, more than 1,200 goods transports between Finland and Russia were processed under sanctions monitoring based on risk analysis, of which 780 were targeted for controls. The number of regulation offences has increased considerable since 2022. In 2025, Customs registered 43 regulation offences that involved activity in breach of sanctions. Of these cases, Customs investigated 17 as suspected aggravated regulation offences. Before the war, only some arbitrary regulation offences were under investigation. Four new types of sanctions offences were added to the Criminal Code of Finland in May of 2025, namely those of a sanctions offence, an aggravated sanctions offence, a negligent sanctions offence and a sanctions violation. Customs registered three sanctions offences in 2025. Through effective export control, Customs will ensure, for its part, that the EU’s common foreign and security policy measures are effective, and that the objectives set out for them are achieved in full.
The prosecutor's duty is to enforce criminal liability.
In the case of shadow economy phenomena, this means that the prosecutor decides whether there are grounds for deeming that the preconditions of a criminal offence have been met. As a rule, the prosecutor must press charges when there are probable grounds for doing so on the basis of the evidence gathered in the pre-trial investigation. A criminal case is initiated in a District Court on the basis of an application for a summons and progresses to the main hearing after the related preparations.
District courts decide cases of financial crime as the court of first instance
Source: Ministry of Justice
The number of cases of financial crime decided by district courts increased by 56 compared with the previous year. The most common financial offence decided by district courts is aggravated accounting offence. Aggravated accounting offences are often connected to other offences, such as aggravated tax fraud. The handling time of a financial offence is influenced by factors such as the scope of the case. The median handling times of cases in district courts range from approximately 150 to 300 days, depending on the type of offence.
In 2025, the median time taken to resolve financial crime cases increased by 23 days, an increase of around 9%. The average processing time, on the other hand, increased by around 15 days or about 4%. On average, the processing times for financial crime cases have increased slightly more than for other criminal cases and property offences. In 2025, the average time taken to deal with all criminal cases increased by about 8%.
More information about the processing of criminal cases in general: Financial statements of the National Courts Administration (in Finnish only, summary in Swedish) [.fi]›.