Shipping From Canada
to Finland.

Documents Only

Finland considers the following to be document shipments providing they have no commercial value, i.e. they are not for sale

• Bids
• Diplomas
• Driver's licence
• Examination papers
• Gift cards
• Visa applications

The following items may be shipped as documents if they abide by the conditions listed

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_FI

Shipping Gifts

A private individual in Canada may ship a gift to a private individual in Finland exempt from duty and taxes up to a value of €45 (about $65 CAD).

The following conditions apply for a gift tax exemption:

• There has been no payment for the gift
• The shipment is for the personal use of the recipient or their family
• TThe shipment is an occasional event
• The amount and nature of the goods in the shipment is clearly for a household and not for a commercial purpose

NOTE: Neither medicines nor snus (snuff) is permitted to be shipped as a gift.

Restrictions

Foodstuffs such as chocolate, sweets, cookies, bread, and cakes may be shipped duty and VAT free up to a value of €45 (about $65 CAD) providing they do not contain meat products.

Alcoholic beverages, tobacco products, perfumes and toilet waters, and coffee and tea products may be shipped as gifts tax and duty-free up to the value of €45 (about $65 CAD); however, there are quantity restrictions and excise duty and VAT may be charged

Details are shown in the table below.

Shipments from Individual-to-Individual

An individual in Canada may send a gift to an individual in Finland duty and tax free up to the value of €45 (about $65 CAD).

Shipments from Business-to-Business

A gift shipped from a business in Canada to a business in Finland will incur duty and taxes. There are no exemptions.

Shipments from Business-to-Individual

Gifts shipped from a business in Canada to an individual in Finland will incur duty and taxes. There are no exemptions.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If you are shipping more than one gift in a parcel, wrap and tag each one individually.

Sources:
https://tulli.fi/en/private-persons/receiving-gifts/gifts-sent-from-abroad
https://tulli.fi/en/private-persons/receiving-gifts/alcohol-in-gift-consignments
https://tulli.fi/en/private-persons/receiving-gifts/foodstuffs-in-gift-consignments
https://tulli.fi/en/private-persons/receiving-gifts/tobacco-in-gift-consignments

Shipping Personal Effects

Personal effects can be shipped to Finland from Canada exempt from duty and VAT providing:

• You have lived in Canada for at least 12 continuous months
• You have owned and used the goods for a minimum of 6 months
• Your personal goods will be used for the same purposes in Finland as they were in Canada
• The goods are cleared from customs within 12 months of their arrival in Finland

Moving Temporarily

Students

Students moving to Finland to study may ship their personal effects from Canada exempt from duty charges. To be eligible for duty exemption, the following conditions apply:

• You will engage in full-time studies at a school in Finland
• You have official status as a student in Finland
• You are shipping only your property
• The goods are required for your studies

Personal effects are to be used with the exception of clothing. Allowed goods for students include:

• Items specifically required for studying, for e.g., books and computer
• Furniture, bed linen
• Clothes, coats, and shoes
• Personal items

NOTE: You will be required to present a residence permit or a document such as an entry certificate from the educational institution.

Non-Students

There is no information at this time regarding non-students shipping personal effects for a temporary move to Finland.

Moving Permanently

If you are moving permanently to Finland from Canada, you may ship your personal effects exempt from duty and VAT

To be eligible for duty and tax exemption on personal effects, the conditions below apply:

• You have lived in Canada for at least 12 continuous months
• The goods have been owned by you for a minimum of 6 months
• Durable goods - computers, televisions, furniture - have been in use for a minimum of 6 months before leaving Canada (small value items are exempt from this condition)
• The items will be used for the same purposes in Finland as they were in Canada
• The shipment DOES NOT contain professional tools and instruments
• The goods are cleared from customs within 12 months of their arrival in Finland
• Complete Form 45e

NOTE:
Personal effects may be shipped in several consignments over a 12 month period

Marriage

If you move permanently to Finland because of marriage, wedding gifts may be shipped from Canada to you exempt from duty.

To receive the exemption, the following conditions apply:

• An individual gift cannot have a value of more than €1,000 (about $1,500 CAD)
• They cannot be alcoholic beverages or tobacco products
• The recipient has lived in Canada for at least 12 months prior to arriving in Finland
• The present cannot be sold or given to anyone else for at least 12 months
• A marriage certificate must be presented to customs
• The gifts may arrive from 2 months prior to 4 months after the marriage

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided
• For students: you must present a residence permit or an entry certificate from the educational establishment
• If moving permanently, complete Form 45e

Sources:
https://tulli.fi/en/private-persons/moving/arriving-in-finland-to-study
https://tulli.fi/en/private-persons/moving/moving-to-finland-from-a-non-eu-country
https://tulli.fi/en/businesses/import/relief-from-customs-duty-by-virtue-of-the-regulation-on-reliefs-from-customs-duty
https://tulli.fi/documents/2912305/4833231/45e_14_ver_1.0_Declaration_PDF8.pdf/23e45910-4380-46b1-818e-d956856a06eb/45e_14_ver_1.0_Declaration_PDF8.pdf

Food, Chocolate, Candies

Gifts of food may be shipped to Finland from Canada duty and VAT free up to a value of €45 (about $65 CAD)

You May Ship

• Chocolate and sweets
• Biscuits and bread
• Cake
• Fishery products (maximum of 20 kg)

Do Not Ship

• Baked goods that contain meat products
• Meat and meat byproducts
• Dairy or dairy byproducts

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://tulli.fi/en/private-persons/receiving-gifts/gifts-sent-from-abroad

Samples

Samples can be shipped to Finland from Canada duty and VAT free providing they are of negligible value. The samples must also follow the rules below:

• The samples are shipped strictly for the purpose of soliciting sales
• The number of items is no more than required to obtain orders
• Samples are labelled to indicate their quality and nature
• The goods are torn, defaced, or marked permanently to make them unusable

NOTE: Several samples of the same item may be shipped duty and VAT free if it can be shown that they are for the use of several different sales representatives

Samples of high value, for example electronics and durable goods, may not enter Finland duty and VAT free if they cannot be rendered unusable.

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://tulli.fi/en/businesses/import/goods-samples
https://tulli.fi/en/businesses/import/relief-from-customs-duty-by-virtue-of-the-regulation-on-reliefs-from-customs-duty

Advertising Material

Printed advertising material may be shipped to Finland from Canada duty-free providing they concern:

• Goods for sale or rent
• Commercial banking or insurance services
• Transportation services

Printed advertising material eligible for duty exemption include:

• Catalogues
• Price lists
• Brochures
• Directions for use

NOTE: A parcel containing multiple copies of the same document must weigh no more than 1 kg to qualify for duty exemption

For a parcel with different documents, only 1 copy of each type is allowed.

Non-print advertising materials that are sent free of charge to Finland are also duty-free providing they have no monetary value and have been rendered unusable.

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided
• A commercial invoice must be included with your shipment

Sources:
https://tulli.fi/en/businesses/import/relief-from-customs-duty-by-virtue-of-the-regulation-on-reliefs-from-customs-duty

Repairs

Equipment repaired in Canada under warranty will be exempt from duty and VAT when it returns to Finland providing the work was done at no charge.

Items Under Warranty

If equipment is repaired in Canada under warranty, it will be exempt from duty and VAT when it returns to Finland providing the work was done at no charge.

Items No Longer Under Warranty

If equipment is repaired in Canada and is no longer under warranty, it will incur duty and VAT when it is returned to Finland

Sending Product for Repair to Finland

Equipment that is sent to Finland from Canada for repair will be exempt from duty and other taxes providing that it is returned to Canada once the work is completed.

Returning Repaired Product to Finland

Equipment repaired in Canada and returned to Finland requires a commercial invoice indicating that repair work was done and whether new parts were incorporated into the product.

Duty and VAT will be incurred if the work was done outside of a warranty.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Finland or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://tulli.fi/en/private-persons/more-on-customs-clearance/goods-returned-from-repair-maintenance-or-replacement
https://tulli.fi/en/businesses/import/outward-processing
https://tulli.fi/en/businesses/import/inward-processing

Temporary Imports

Goods may be shipped to Finland as a temporary import exempt from duty charges and VAT. Usually, Customs requires a guarantee in the amount of the import duty.

Goods accepted for temporary admission to Finland include:

• Sports equipment
• Professional, scientific, and laboratory equipment
• Teaching materials
• Special instruments and tools, for example for conducting tests
• Items to be tested
• Equipment used to store and carry data, images, or sounds
• Samples and materials for events

NOTE: When goods are returned to Canada, they are to be in the same condition as upon their entry.

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Finland, you can pick from 1 of the 2 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial invoice. More details are shown in the table

In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 1 year in Finland

NOTES:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://tulli.fi/en/businesses/import/temporary-admission

Permanent/Sold Goods

Goods imported permanently to Finland will incur VAT if their value is more than €22 (about $33 CAD). Duty will be charged on imports of €150 or more (about $225 CAD).

Occasional Shipper

All sold goods, including those bought over the internet, will incur VAT.

Regular Shipper

If you regularly ship sold goods to Finland, we recommend the use of a licenced Finnish customs broker.

Sources:
https://tulli.fi/en/businesses/import/import-vat