Tullimaksu

Tullimaksu is the Finnish term for the customs duty charged by Finnish Customs on goods imported into Finland from outside the European Union. The duty is part of the border controls that apply to non-EU imports and is paid to the customs authority as part of the clearance process.

The amount of tullimaksu depends on several factors. The tariff classification of the goods (HS code), the country of origin, and any applicable trade agreements determine the duty rate. The tax base is usually the customs value, which for imports typically includes the price paid and additional costs such as transport and insurance (CIF). In most systems, VAT is calculated separately and applies to the customs value plus the duty; some goods may also be subject to excise taxes or other charges.

Exemptions and reliefs vary by country and product. Common examples include personal-use goods within duty-free allowances, certain categories of goods under reduced rates, and items greenlit by trade agreements. Small or low-value shipments and temporary imports may be exempt or subject to simplified procedures in some cases.

Administration and procedures: Importers or their agents file an import declaration with Finnish Customs, providing documents such as the commercial invoice, packing list, and any required origin certificates or licenses for restricted goods. Duties and any applicable VAT are paid before or at clearance. Misclassification, undervaluation, or underpayment can lead to penalties. Travelers crossing borders may also encounter duty-free allowances and duties on goods carried for personal use.