Tullialueet

Tullialueet are geographical areas that fall under customs supervision. In practice, a tullialue is the area where customs authorities monitor the movement of goods, collect duties and taxes when applicable, and enforce related rules. The concept is used both in national law and within the framework of the European Union’s customs regime. A tullialue can encompass a country’s territory as well as specific zones within ports, airports, or inland locations where goods may be stored, processed, or moved under special regimes without immediate payment of duties.

In Finland, the authority responsible for tullialue matters is the Finnish Customs (Tulli). For most purposes, Finland’s tullialue corresponds to the Finnish territory within the EU Customs Union. The EU framework also allows for special regimes and zones within the tullialue, such as storage or processing areas where duties are suspended until goods are released into the market, or re-exported. These zones facilitate international trade by enabling temporary admission, warehousing, or transshipment under customs control.

Common concepts related to tullialueet include free zones or bonded warehouses, where goods can be held or manufactured with duties deferred or avoided until final release. Movement of goods across tullialue boundaries typically requires customs declarations and adherence to procedures designed to prevent smuggling and to ensure proper taxation and safety compliance.

Tullialueet are central to cross-border trade, affecting importers, exporters, logistics operators, and regulators. Understanding the boundaries and applicable regimes helps ensure compliance with national and EU customs laws.