Finland Customs Duty

Key Takeaways

• Finland’s standard VAT rate is 25.5%, raised from 24% in September 2024, making it one of the highest standard rates in the EU.
• As an EU member state, Finland follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
• The Åland Islands are Finnish territory but sit outside the EU VAT and excise area, so parcels sent there are treated differently from the rest of Finland.
• Posti, Finland’s national postal operator, charges its own handling fee for customs clearance in addition to any VAT or duty owed.

How Finnish Import Rules Work

Finland is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 25.5%, Finland’s VAT rate is above the EU average (around 21-22%) and among the highest in the bloc, after the government raised it from 24% on 1 September 2024. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 25.5% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 25.5% VAT collected by the courier, no customs duty.
• Over €150: 25.5% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Finland-Specific Considerations

Two authorities share the work. Finnish Customs (Tulli) collects import VAT and customs duty at the border for private individuals and non-VAT-registered importers, which covers most cross-border online shoppers. Since a 2018 reform, VAT-registered businesses instead report their import VAT directly to the Finnish Tax Administration (Vero/Verohallinto) through its MyTax service, rather than paying it to Tulli at the point of import.

The Åland Islands are a genuine exception to the “EU-wide rules” story. Under Finland’s EU accession treaty, Åland is part of the EU customs union but is explicitly excluded from the EU VAT and excise duty area. That creates a tax border between Åland and both mainland Finland and the rest of the EU, even though Åland is Finnish territory. In practice, this means shipments to and from Åland go through customs formalities that don’t apply to intra-EU trade elsewhere, and it’s also why duty-free sales still exist on ferries running between Åland and mainland Finland or Sweden. Shoppers ordering something for delivery to an Åland address should not assume the same rules that apply to the rest of Finland apply there.

Books get a lower rate, but not the lowest. Finland taxes books, e-books, newspapers, and similar cultural goods at a reduced VAT rate. That reduced rate itself rose from 10% to 14% on 1 January 2025, so while it’s still well below the 25.5% standard rate, it’s higher than it used to be.

Posti handles most parcel customs clearance. Posti, Finland’s national postal operator, is the carrier that typically processes customs clearance for parcels arriving from outside the EU. Posti charges its own handling fee, around €3.10, for parcels that require clearance, on top of whatever VAT and customs duty is owed under the EU-wide rules. If the seller is IOSS-registered and VAT was already collected at checkout, Posti can process eligible under-€150 parcels without pausing them for manual clearance.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Frequently Asked Questions About Customs Duty in Finland

Why is Finland’s VAT rate so high compared to other EU countries?

Finland raised its standard VAT rate from 24% to 25.5% on 1 September 2024 as part of a fiscal consolidation package, pushing it above the EU average of roughly 21-22% and into the upper tier of member-state rates.

Do the same rules apply if I’m shipping something to the Åland Islands?

Not exactly. Åland is part of the EU customs union but is excluded from the EU VAT and excise area under Finland’s accession treaty, so parcels to and from Åland cross a genuine tax border and follow different customs procedures than shipments to mainland Finland.

Is there a lower VAT rate for books or e-books bought from abroad?

Yes. Books, e-books, and similar cultural goods are taxed at a reduced rate in Finland, which rose from 10% to 14% on 1 January 2025. That’s still well below the 25.5% standard rate that applies to most other goods.

Who actually collects my import VAT and customs duty, Tulli or Vero?

For private individuals and non-VAT-registered buyers, which covers most online shoppers, Finnish Customs (Tulli) collects import VAT and duty at the border. VAT-registered businesses instead self-report import VAT to the Finnish Tax Administration (Vero) via MyTax.

Does Posti charge extra fees on top of VAT and customs duty?

Yes. Posti, Finland’s national postal carrier, adds its own handling fee, roughly €3.10, for parcels that require customs clearance, separate from the VAT and any customs duty owed under the EU-wide rules.