Alcohol and tobacco as gifts – am I liable to pay excise duties?
If you receive alcohol or tobacco as gifts from within the EU, the amount and type of the products determine whether or not you must pay duty for them. Excise duties must be paid to the Tax Administration.
If you receive gifts of alcohol or tobacco from outside the EU (or within the EU customs area but outside the EU taxation area), you must clear the gift consignment through customs. Read more on gift consignments on the Finnish Customs website.
How much alcohol can I receive as a gift from within the EU without having to pay excise duties?
If a private individual sends you alcoholic beverages as a gift from another EU country, you do not have to pay duty on them if they are for private use and include no more than:
- 1 litre of spirits (over 22%),
- 3 litres of aperitifs (max. 22%) or sparkling wines,
- 5 litres of low-alcohol, non-carbonated wines, and
- 15 litres of beer.
If you receive a gift that exceeds these amounts, you must pay excise duties for the amount of alcohol above the maximum threshold. You must file a tax return for the excise duties within 4 business days of receiving the beverages.
If the sender sends the beverages from another EU country to Finland in one package and later divides the products by recipient in Finland, the products are subject to excise duties.
How much tobacco can I receive as a gift from within the EU without having to pay excise duties?
If a private individual sends you tobacco products as a gift from another EU country, you do not have to pay duty on them if the products are for private use and they include no more than:
- 300 cigarettes,
- 150 cigarillos (with a maximum individual weight of 3 g),
- 75 cigars, or
- 400 g of pipe and cigarette tobacco.
If the gift exceeds any of these amounts, you must pay duty for the amount above the maximum threshold. You must file a tax return for the excise duties within 4 business days of receiving the tobacco products.
File a tax return and pay the duties
Pay duty on alcohol according to the excise duty table (available in Finnish and Swedish, link to Finnish).
Pay excise duty on beverage containers at €0.51 per litre.
Pay duty on tobacco according to the excise duty table (available in Finnish and Swedish, link to Finnish).
Remember the package information
The packaging and shipping documents of gift consignments must clearly state
- the sender
- the recipient
- the amount and type of products included.
Definition of gift consignment (Customs)