You are usually not required to declare or pay taxes for gifts sent from another EU country. However, if you receive a gift sent from outside the EU and its value exceeds 45 euros, you have to customs clear the gift and pay import duties for it on your own initiative. Consignments of gifts containing alcohol or tobacco must also always be customs cleared and are subject to taxes if they exceed the import allowances.
Goods sent from outside the EU are usually subject to both customs duty and VAT. The customs duty is collected based on the total sum of goods value and transport costs, and its amount depends on the goods in the package. If the total value of the goods does not exceed 150 euros, customs duty is not collected. In turn, VAT is calculated based on the total sum of goods value, transport costs and any customs duties applicable, and is usually 24 %.
A wedding present may on certain conditions be exempt from customs duty and VAT, if its value does not exceed 1,000 euros. The sender of the wedding present must be resident outside the EU and the recipient must be able to present a marriage certificate to Customs. The conditions for tax exemption are always checked in conjunction with the customs clearance, at which point the recipient must present a receipt, invoice or other proof of the value of the goods received.
Receiving a wedding, exam or other present sent from another EU country is free of tax, and the recipient does not have to visit Customs. However, the general import restrictions on goods also apply to gifts. Imports of for example alcohol, tobacco, Swedish snus, nutritional supplements and medicines are subject to restrictions and prohibitions. Receiving Swedish snus from outside Finland is illegal in all cases.
Requirements for consignments of gifts
Goods sent from outside the EU are regarded as gifts, provided that the sender and recipient are private persons, no payment has been charged for the consignment, and the sending takes place sporadically. In addition, the goods must be intended for the personal use of the recipient or of his or her family, and they must not be of such a nature or quantity as to convey any commercial purpose.
Finnish Customs website:
Customs Information Service, tel. +358 295 5201 or http://www.tulli.fi/en/contact_us/Questions.jsp
Finnish Customs is a part of the customs system of the European Union. Customs is a state agency supervised by the Ministry of Finance through management by results. Finnish Customs cooperates with the trade community as well as with domestic and foreign authorities. Finnish Customs has approximately 2 300 employees.
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