VAT on imported goods
Attention begins.
A number of errors affected the comparison data on imports (2021 to 2025) provided by the Customs
Total values and amounts of collected import duty, tax and other charges were incorrect. This means that from time to time, wrong amounts may have appeared in MyTax and certain other services.
However, the above type of numerical errors has not extended to the customs clearance decisions that Finnish Customs issues to business enterprises and others that import goods to Finland. We have made the necessary corrections. At present, you can expect all displayed comparison data to be right. There is no need to contact the Tax Administration in this matter.
In general, importers can make use of the comparison data when they need to calculate the VAT base and VAT amount on their imports. However, we recommend checking the values carefully. You can do so by verifying the customs clearance decision related to the importation. If you notice any mistakes on the clearance decision, please contact Customs (tulli.fi).
Attention ends
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.
| Tax Administration | Customs |
|---|---|
|
The importer is
|
The importer is
|
Other instructions:
Tax border between Åland and Mainland Finland – import of goods