Import products must be cleared in writing, using forms authorized by the National Board of customs in Finland. The owner of the goods or an authorized agent must fill out the customs declaration form. A valuation declaration for imports must be presented together with customs declaration for imports exceeding the value of 5,045.64 EURO.
There are some documents that are required for shipments to Finland. Exporters are required to produce one commercial invoice, one bill of lading and three copies of a certificate of origin for all shipments. Some other certificates are needed for exporting pharmaceutical goods, perishable foods, live animals and some medical goods. Import Licenses may also be required.
Importers apply for import licenses with the National board of Customs. A commercial invoice that includes freight and insurance, the C.I.F. price, net and gross weight, and an invoice number must accompany the license application. Customs accepts commercial invoices by fax.
Commercial products that are shipped to a Finnish customs area without proper import licenses or declarations are generally subject to considerable delay and may increase substantial demurrage charges. Prior to making shipments, exporters should make sure that the importer has received the necessary licenses.
Import Duties
Finland, being a member of the European Community, bases its Harmonized Tariff Schedule (Nomenclatural Aduanera) on the TARIC (Integrated Tariff of the European Community) which is issued by the Commission and the Member States.
Finland customs values shipments at C.I.F. prices. Import duty rates are divided into two classifications: Most Favored Nation (MFN) and General. Most imports enter under MFN Rates (Most Favored Nation) rates. Relative high tariffs apply to textile, automobile, consumer electronics, cereal, meat, dairy, sugar, alcohol, rubber, footwear, plastic & metals.
Excise Duties
Excise duties are payable on a range of commodities: alcoholic beverages, tobacco products, minerals oils (all at EU harmonized rates), and waste, electric energy, certain energy sources, sweets and soft drinks (at national rates). Higher tariffs than the EU level may be imposed on the following items: footwear, rubber, plastic, metals, raw hides and skins and some electric machinery.
Import Taxes
Goods imported into Finland are also subject to a Value-Added Tax (VAT) that is generally charged at one of these rates: (1) The standard basic value added tax is at a rate of 22%. VAT is payable on the sum of the value of the goods, plus insurance, plus freight cost and any other duty amount the goods may be subject to. (2) The reduced rate of 17% on Foodstuffs. (3) The reduced rate of 8% on Sport facilities usage, medicines, books, cinemas, passenger transport services, hotel and other accommodation, entertainment performances, sporting events, zoos, museums, and other such events or institutions.
Agricultural and forestry products continued to be subject to different forms of taxation outside of the VAT.
Health care products, education, insurance, newspaper & periodical subscriptions and rentals are exempt from the VAT.
Prohibited Imports: PCB and PCT chemicals used in transformers and condensers causing problem wastes, and whale meat.
Labelling and Packaging Regulations
Marking and Labelling requirements in Finland are based on the Act on Product Safety, which was enacted in accordance with the EU Directive on general product safety. All required information should be provided in Finnish and Swedish. There are exact requirements for foods. The Europe Directorate can provide a handout on Marking and Labelling. | 
