If a company is registered for VAT with the Finnish Tax Administration, Customs will not confirm the exemption from import VAT or the amount of VAT. However, an import declaration must always be submitted to Customs. If the party liable to pay tax is not registered for VAT when the customs declaration is accepted, the import VAT will be levied by Customs.
As a rule, import VAT is based on the customs value (UCC Articles 69–76). The customs value is determined primarily on the basis of transaction value, that is, the price paid or payable for the goods. If the import is not based on a commercial transaction, the customs value is determined through secondary methods. Read more about determining the customs value and about the items to be added to or deducted from the transaction price.
For some goods, exceptional taxable amounts for VAT have been determined in the Value Added Tax Act. These include, among others, software stored on a data medium, goods sold at a customs auction and goods that have undergone handling outside the EU. Read more about exceptional taxable amounts below, under Points to consider.
When the taxable amount for import VAT is determined, the importer must find out to what extent the transport costs are included in the customs value. For example the following must be added to the taxable amount for VAT: the costs for transport, loading, unloading and insurance of the goods, as well as other costs related to the import. The costs up to the first destination in Finland specified in the transport contract must be added, unless they are included in the customs value. If it is known at the time when the taxable amount for VAT is determined that the goods will be transported to another destination located within the EU, the costs incurred up to this destination must be included in the taxable amount.
The following shall also be included in the taxable amount: taxes and other charges payable outside Finland as well as taxes, customs duties, import charges and other charges, with the exception of VAT, payable to the State or to the EU upon import in connection with customs clearance.
Source: tulli.fi
