Outside the EU - Finland

Updated 10/2012

Legal requirements

Finland's Customs is a service and law-enforcement organisation which also implements the EU Common Customs Policy. With the help of electronic systems, Customs collects duties, taxes and payments related to the EU's internal and external trade, as well as the manufacturing of certain goods.

Finnish Customs

In addition to the Community legislation, for example, the national Customs Act is applied to Customs taxation, monitoring and statistics of goods imported from and exported to third countries. Additionally, this Act also applies to Customs fraud investigations between Finland and other countries.

Customs Act

A patent and sole right of professional use may be applied for in respect of an invention that may be used for industrial purposes.

Patents Act

Exporting goods

EnterpriseFinland has information about internationalisation.

EnterpriseFinland - International Expansion

Enterprise-Europe-network provides internationalisation and innovation services for businesses, universities and research centres with an international outlook.

Enterprise Finland - Enterprise Europe Network

A patent awarded in Finland only protects an invention in Finland. Patenting often has to extend beyond Finland's borders.

The extent of patenting depends on the nature of the business activity and its economic requirements. Patenting abroad is expensive, so a patenting strategy should be considered in detail.

Patent applications abroad

Importing goods

The most common taxes to be paid on imports are Customs duties and value-added tax. Provided that certain requirements are met, customs benefits may apply on imports.

Finnish Customs and value added tax
Customs benefits

Exporting and importing services

Value-added tax is payable on the sale of goods and services conducted in the form of business in Finland, even if it is conducted by a foreigner or not conducted from fixed premises.

Registration of foreigners for VAT liability

State support for exports

An export can use an export guarantee to obtain working capital from the bank for the preparation period running up to export or for the period after delivery. An export guarantee may also be used as a counter-guarantee for the bank in the event of supply guarantees to foreign buyers.

Finnvera - export guarantee

The Finnish Funding Agency for Technology and Innovation (Tekes) offers funding services for small and medium-sized enterprises that want to grow and internationalise and that have opportunities to expand their markets as well as adequate resources and expertise.

Tekes - international funding opportunities

Statistics

Finnish Customs' external trade statistics describe the trade of goods between Finland and other Member States of the European Union (EU) and between Finland and third countries, i.e. internal and external trade. The external trade statistics are an official source of information about Finnish imports, exports and balance of trade.

External trade statistics

Administrative procedures

The National Board of Customs taxes and monitors EU internal and external trade and implements the EU's Common Customs Policy.

Finnish Customs

Customs provides a company with an EORI code, which the company is obliged to use as identification when dealing with customs officials in any EU Member State.

EORI

AEO stands for a company which has received a Customs' safety certificate for their clearance and logistics operations, and is thus entitled to benefits in the whole EU. Applying for this certificate is voluntary for businesses.

AEO - authorised economic operator

Exporting goods outside the EU

A registered export customer is a customer of Finnish Customs whose name and address are recorded in the Finnish Customs customer register. Registration as a registered export customer is recommended to all exporters.

Registered export customer

There is further information about export and the necessary origin clarifications (certification of origin) and TIR licenses available on the Finnish Customs website.

TIR manual

The export of all goods is restricted or completely prohibited by either Community or national regulations. Such export restrictions include the export of arms, ammunition, dual-use products, cultural artefacts and ozone-depleting substances.

Export restrictions and declarations

A good's origin may be indicated by the EUR.1 movement certificate or the exporter's declaration.

How to indicate origin?

Importing goods

There is information available about the documents to be completed for imports on the the Finnish Customs website www-sivuilla. Details are declared mainly electronically either as notifications, or directly on the website. Businesses have been able to declare the necessary information on the website from summer 2011 onwards.

Electronic declarations
Customs declaration - Single Administrative Document (SAD form)

The import of some goods is restricted or completely prohibited by either Community or national regulations. Such import restrictions include the import of arms, ammunition and endangered plants and animals.

Monitoring of food supplies and consumer goods
Restrictions and bans

Transfer and storing of goods

In addition to import and export, there are certain customs procedures which are applied in special cases of foreign trade.

Custom transit, storing and other special procedures

Submitting statistics

Statistical data on external trade is collected in the EU by means of two different systems. Statistical data about trade with countries outside the EU is obtained by means of the Customs clearance system. Information about trade between Member States is collected using a separate procedure, which is called the Intrastat system. Statistical data on internal and external trade are published as one set of external trade statistics. Advance information about external trade is obtained approximately six weeks after the end of the statistical month, and statistics for individual goods are obtained after approximately nine weeks.

Statistics

Companies and private individuals may make declarations to Finnish Customs electronically.

Finnish Customs administration online

Resources

Guidelines for what to do in international situations can be found on the Tax Administration website.

Guidelines for companies in international situations

Enterprise Finland provides information about the internationalisation of business activity.

Conducting business internationally

The Federation of Finnish Enterprises is an organisation which promotes the interests of small and medium-sized entrepreneurs in Finland.

Federation of Finnish Enterprises, Internationalisation section

The Federation of Finnish Enterprises network site has sections on internationalisation and on business in Russia, for example.

Federation of Finnish Enterprises - Trade with Russia

Programmes

The Ministry for Foreign Affairs supports the Finnpartnership programme and development collaboration in the private sector, provides interest support credit and supports global TV productions that deal with development issues. Aid for project studies by Finnish small and medium-sized enterprises is awarded from local collaboration funds.

Ministry for Foreign Affairs and businesses

Finnvera provides funding and expertise for companies that are internationalising and want funding.

Finnvera > international expansion

Check also the legislation on this topic in:

Outside the EU - Finland