- Imports are exempt from VAT when transferred to the tax warehousing procedure as per the VAT Act
- Goods eligible for this procedure are listed in section 72i of the VAT Act
- Authorisation by the Finnish Tax Administration is required for the tax warehousing procedure
- Goods in a tax warehouse are not under temporary storage or customs warehousing procedures
- Excise goods are under the tax warehousing procedure when in a specific warehouse as per the Act on Excise Duty
- Customs declarations must include information about the tax warehousing procedure and goods using specific codes
- For transferring products under the end-use procedure into a VAT warehouse, refer to end-use instructions
- For transferring excise products under a duty suspension arrangement, refer to excise product declaration instructions
- For transferring non-excise products, provide customs procedure 07xx, additional procedure 659, and VAT warehouse ID with code FIALV
- For transferring excise products with paid duties and only transferring VAT payment, provide customs procedure 45xx, additional procedure 659, and VAT warehouse ID with code FIALV
Source: tulli.fi
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
