eitulliset

Eitulliset is a Finnish term used in customs and border-control language to describe goods or shipments that are not subject to import duties. The concept refers to items that pass borders without paying tariffs or taxes due to legal exemptions, international agreements, or value-based thresholds known as de minimis rules. The exact scope of eitulliset varies by jurisdiction, but common categories include personal-use goods within traveller allowances, samples and gifts, charitable or humanitarian shipments, and diplomatic or official consignments.

In practice, eitulliset items may still be subject to other obligations. For example, value-added tax (VAT) or excise duties can apply independently from customs duties, depending on local laws and the type of item. In the European Union, movement of goods within the single market is generally tariff-free, while imports from outside the EU may be exempt from duties below a certain threshold or under specific reliefs. Nevertheless, such shipments can still incur VAT or other taxes, and eligibility for eitulliset is determined by the applicable customs rules at the time of import.

Administration and use: travellers often rely on duty-free allowances, while shipments labeled as eitulliset are assessed at border controls or by postal and courier services according to value, purpose, and destination. The term is primarily used in Finnish administrative contexts and may appear in media, customs guidance, and border documentation.

See also: customs duty, value-added tax, de minimis, duty-free.