tuonti

Tuonti, or import, refers to the act of bringing goods or services into a country from abroad for use, sale, or consumption. It is the counterpart to vienti (export). In Finnish economic and legal usage, tuonti covers both tangible goods and intangible services imported from outside the country, and is sometimes referred to as maahantuonti.

In the Finnish and broader EU context, imports from outside the European Union are subject to customs controls and may incur import VAT and, where applicable, customs duties. Within the EU, goods moving between member states are part of the internal market and normally do not face customs duties; VAT is typically accounted for based on the place of consumption rather than the place of origin. The exact obligations depend on the type of goods, their origin, and the transaction.

The import process usually involves several steps: defining the need and selecting a supplier, agreeing on delivery terms (often guided by Incoterms), assembling necessary documents (commercial invoice, packing list, transport documents), submitting a customs declaration, and paying any applicable duties and VAT to obtain clearance. Importers may declare value for customs using using the correct tariff classification (HS code) and may require licenses or permits for restricted goods. Post-clearance activities can include reclaiming import VAT if the importer is VAT-registered and keeping records for tax and compliance purposes.

Imports play a key role in economy by enabling access to raw materials, intermediate goods, and consumer products, influencing prices, product availability, and the balance of payments. They also pose regulatory and compliance challenges, including sanctions, quotas, product standards, and licensing requirements.