tuontitullista

Tuontitullista refers to a fiscal instrument used in taxation systems, particularly in Finland and other Nordic countries. The word literally translates to "imported title" in Finnish. In tax terminology, a tuontitullista is a tax charge levied on a product or good imported from outside the country, on top of the regular customs duties or taxes.

In Finland, the tuontitullista is a value-added tax (VAT) applied to imported goods not already taxed in their country of origin. This additional tax is collected by the Finnish Customs and is typically levied on the value of the imported goods at the time of customs clearance. The purpose of the tuontitullista is to level the playing field for Finnish businesses competing with imported products, which are often subject to lower tax rates in their country of origin.

The rate and application of the tuontitullista may vary depending on the specific goods and regulations in force. In general, the tax charge is calculated as a percentage of the import value, with the rate typically applying to specific product categories, such as electronics, clothing, or foodstuffs. Businesses importing goods into Finland must pay the tuontitullista upon customs clearance, and can then recover the tax charged by claiming a full or partial refund, depending on the business's applicable tax arrangements.