How to file an advance notice and deposit a one-off guarantee – private individual

Enter the name and address of the contact person.

Enter the product group and volume of the product that is to be received or imported. Check the product groups in the tax rate tables for each excise duty (available in Finnish and Swedish, link to Finnish). Also check the volume unit from the table.

Enter the product volume of the alcohol or alcoholic beverage, as well as its percentage of alcohol content by volume as appropriate. 

Enter the retail price of the tobacco product, i.e. the price at which the company sells the product to customers in Finland, including all taxes and additional charges. If a company sells products subject to excise duty on tobacco to their customers in Finland, the company can freely determine the retail price.

If you order tobacco products from another EU country for a purpose other than commercial sales, such as for your own use, the retail price of the products is the same as the retail price of corresponding products in Finland. If no corresponding products are sold in Finland, enter the taxable value confirmed by the Tax Administration (available in Finnish and Swedish, link to Finnish) as the retail price of the imported tobacco products. The same applies to other products that contain tobacco.

Report the product’s purpose of use, if you are receiving or importing alcohol or energy products from within the EU for industrial use and the products are not taxed in Finland but they must still be moved under the EMCS.

If the products are moved under the EMCS, indicate their EMCS product group. When you select the product group, in most cases MyTax automatically selects the corresponding EMCS product group. If the product in question is exempt from excise duty in Finland, your trading partner will give you a product code with 8 characters. Use this code to search for a corresponding EMCS product group in the table on tax.fi (available in Finnish and Swedish, link to Finnish). You can see in MyTax which EMCS product groups the consignor has the right to dispatch.

A guarantee is required when you receive or import products subject to harmonised excise duty in the EU or act as distance seller for such products (dispatching products to Finland). Products subject to the harmonised duty include alcohol products, liquid fuels and most tobacco products.

The guarantee is not necessary if you receive, import or dispatch products that are subject to national excise duties. These include soft drinks, beverage containers and certain tobacco products.

In most cases, MyTax calculates the guarantee amount automatically. If you file the advance notice on paper, calculate the amount required as the guarantee and enter the sum on the paper form in euros. The amount of the guarantee is equal to the amount of the excise duty that is to be paid on the product. You can check the duty amounts in the tax rate tables for excise duties (available in Finnish and Swedish, link to Finnish).

The one-off guarantee of excise duty is paid with a unique reference number and to the same Tax Administration bank account as value added tax. You can see the reference number and bank account number in MyTax. The payment will be displayed in MyTax in 1–2 business days.

Check the details and submit the notice. In MyTax, you can do this on the Preview and send tab.

If you submitted the advance notice in MyTax and no guarantee was deposited, you can cancel it within 14 days.