Ordering or sending alcohol or tobacco to yourself from abroad – how to file and pay excise duties
If you order alcohol or tobacco products as a private individual from another EU country and you arrange their transport to Finland, you are liable to pay duty.
If you send alcohol or tobacco from abroad to Finland, you must pay excise duties to the Tax Administration. Importing alcohol or tobacco is duty-free only if the products are for your own use and you bring them to Finland yourself. You are only exempt for duty if you carry the products yourself instead of sending them.
You will need to state the type and amount of the products in the tax return for excise duties on tobacco or alcohol products.
Excise duties on alcohol are determined according to the excise duty table for alcohol products. (available in Finnish and Swedish)
Excise duties on tobacco are determined according to the excise duty table for tobacco products. (available in Finnish and Swedish)
Instructions for filing and payment
File and pay excise duties as follows:
Report the duties in advance and pay a security deposit.
File tax returns after you have received the products.
Pay your excise duties as stated in the tax decision.
1. Report the duties in advance and make a security deposit
You must report the order in advance and make the security deposit for excise duties before the alcohol or tobacco products are sent to Finland. Excise duties must be paid even if the products were taxed in another EU country. You can make the deposit in the e-service for filing excise duties (only available in Finnish and Swedish).
You can also make the report and deposit on a paper form.
Send the form to:
Finnish Tax Administration / Excise taxation, P.O. Box 20, FI-00052 VERO
We will inform you of the deposit amount and give you a bank account number. Make the deposit to the Tax Administration’s account. Once we have received the security deposit, we will give the order a security number. If necessary, give the security number to the sender.
2. File tax returns after you have received the products
File tax returns within 4 business days of receiving the products in Finland.
Excise duty on alcoholic beverages
Excise duty on beverage containers
Excise duty on tobacco
3. Pay the excise duties
If the deposit you made is not enough to cover the duties, you must pay the remaining amount as stated in the tax decision. On the other hand, if you deposited more than the amount of excise duties is, we will refund the excess to you.
You must pay the excise duties on beverage containers as well as any remaining excise duties on alcohol or tobacco products within 10 business days of receiving the products in Finland.
Occasional imports of products subject to excise duties (guidance available only in Finnish and Swedish)