Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
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
| Item | Restriction |
|---|
| Airline tickets | Only if validated |
| Annual reports | Only for shareholder or intercompany use |
| Blueprints | Only allowed if they are for a bid within the EU or for
intercompany use |
| Brochures | Only for intercompany or non-commercial use |
| Business cards | Maximum of 15 cards |
| Cheques | Only if personalised |
| Credit cards | Only if personalised |
| Greeting cards and invitations | Only if personalised |
| Negatives, slides, and print films | Only shipments to a press or publishing agency with no
editorial or press charges |
| Newsletters | Only if shipped for intercompany use and with no commercial
value |
| Newspapers | Only for non-commercial use and purposes |
| Stationery | Only if personalised and in an amount appropriate for
non-commercial use |
| Technical manuals | In an appropriate number for the purpose |
| Traveller's cheques | Only if personalised |
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.
| Item | Quantity Limits for Duty-free Entry | Other Taxes |
|---|
| Alcoholic beverages | - 1 L of distilled spirits (>22% alcohol); or
- 1 L of distilled spirits (22% alcohol or less); or
- 2 L of still wines (red, white, rosé); or
- Beer up to €45 in value
| Excise and VAT |
| Tobacco products | - 50 cigarettes; or
- 25 cigarillos (maximum of 3 g each); or
- 10 cigars; or
- 50 grams of pipe and cigarette tobacco
| Excise and VAT |
| Perfume and toilet waters | - 50 g perfume; or
- 250 mL toilet waters
| VAT if value greater than €45 |
| Coffee and tea | - 500 g coffee or 200 g coffee extract and essence
- 100 g tea or 40 g tea extract and essence
| VAT if value greater than €45 |
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.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are shipping more than one gift in a parcel, wrap and tag
each one individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
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
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Jean Sibelius
Hallituskatu 11
13100
Hämeenlinna
Finland
Phone: +358 3 62 12755 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipping Rates
Easy Tracking
Information
Prohibited &
Restricted Imports
Duty &
Taxes
Finland Shipping Insurance
Questions
about Shipping to Finland