Customs Clearance in Finland
Who Clears Your Goods
Customs administration in Finland sits with Tulli (Finnish Customs). The declaration framework is EU Union Customs Code, with Tulli electronic declaration.
Registration You Need
EU EORI with an FI prefix is required before the first commercial declaration is lodged. EORI is an EU-wide registration, so a number issued in one member state is generally valid across the union, but declarations are lodged against the national system of the country where the goods are presented.
The Declaration Sequence
- Register for EORI before the first shipment
- Classify the goods to the correct TARIC commodity code
- Establish the customs value on a CIF basis
- Lodge the declaration electronically
- Assess and pay duty; account for import VAT
- Goods released to free circulation
Documents Checklist
- Commercial invoice
- Packing list
- Bill of lading or airway bill
- EORI number
- Certificate of origin, where preference is claimed
- Licences or permits for controlled goods
Clearance Points Specific to Finland
Helsinki's Vuosaari port handles the majority of Finnish container imports, with Hamina-Kotka serving eastern Finland. Both are Baltic ports, and Baltic winter navigation is a genuine planning consideration — ice conditions and winter navigation restrictions can affect schedules and, in some cases, require ice-strengthened tonnage or icebreaker assistance. Importers shipping into Finland on a winter schedule should plan a wider transit range than they would for a North Sea port.
Beyond the standard EU sequence, these are the Finland-specific points that most often decide how smoothly a first shipment clears:
- Finnish standard VAT is 25.5%, increased from 24% on 1 September 2024, with reduced rates of 13.5% and 10%
- Baltic winter navigation and ice conditions can affect winter schedules into Helsinki and Hamina-Kotka
- ISPM 15 treatment and marking for all wood packaging
Common Clearance Errors
- Commodity code copied from a similar product rather than classified properly
- Freight and insurance omitted from the customs value
- Invoice values inconsistent with the transport document
- Wood packaging without ISPM 15 treatment and marking
- Missing licences for restricted or controlled goods
Frequently Asked Questions
Customs administration sits with Tulli (Finnish Customs). Declarations are lodged under EU Union Customs Code, with Tulli electronic declaration. Businesses importing commercially need EU EORI with an FI prefix in place before the first declaration.
Commercial invoice, packing list, transport document (bill of lading or airway bill), the EORI number, and a certificate of origin where preferential treatment is claimed. Restricted goods require additional licences or permits.
On the transaction value method — the price actually paid or payable — plus freight and insurance to the point of entry into the EU. This CIF figure is the base against which duty and import VAT are calculated.
Incorrect or incomplete commodity classification, under-declared freight and insurance, missing or inconsistent commercial invoice values, non-compliant wood packaging, and missing licences for controlled goods.
It is separate from the ocean or air leg but is part of door-to-door planning. Clearance duration depends on whether the declaration is complete and whether the goods are selected for examination.
