Importing into Finland: VAT, duty and clearance
Finland applies a 25.5% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
25.5%
Duty relief
≤ €150
EORI
FI + 8 digits
What to know before shipping
- Finland raised its standard VAT rate to 25.5% in September 2024.
- Import VAT is reported through the Finnish VAT return (ALV).
- Customs is handled by Tulli; electronic declarations are mandatory for most goods.
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
Working example: a €500 consignment of apparel with €40 freight into Finland. Duty is charged at 12% on the goods value; import VAT is charged at 25.5% on the customs value plus any duty.
Questions about importing into Finland
What is Finland's current standard VAT rate?
25.5% since 1 September 2024. Always confirm the current rate before quoting a landed cost.
Is IOSS available for Finnish consumers?
Yes, for consignments not exceeding EUR 150.