CUSTOMS DUTIES: IRELAND TO FINLAND

Overview of Customs Duties from Ireland to Finland

Trade between Ireland and Finland operates under the European Union's unified customs framework. As both countries are EU member states, goods moving from Ireland to Finland benefit from preferential treatment within the EU's internal market. However, understanding the applicable regulations, documentation requirements, and VAT implications remains essential for exporters.

Finland applies EU customs laws and regulations, utilizing the Combined Nomenclature (CN) classification system and the Integrated Tariff of the Community (TARIC) database for determining applicable duties and rules. The customs value of imported goods is calculated based on the transaction value, typically using the Cost, Insurance, and Freight (C.I.F.) value at the point of importation.

General Duty Rates

As an EU-to-EU trade route, most goods from Ireland to Finland are not subject to customs duties. However, when goods originate from non-EU countries or contain non-EU components, the following tariff structure applies:

Product Category	Typical Duty Rate	Notes
Manufactured Goods	2.61% - 4.17% average	Relatively low rates for non-EU origin products
General Products (excluding foodstuffs)	0% - 17%	Varies by specific HS code classification
Foodstuffs	Varies by HS code	Contact our experts for specific rates
Agricultural Products	Varies by HS code	Contact our experts for specific rates

Value Added Tax (VAT)

Most goods imported to Finland are subject to Value Added Tax in addition to customs duties. The general VAT rate is 25.5 percent (increased from 24 percent in 2024). Certain categories benefit from reduced VAT rates:

• Food and animal feeding stuff: 14% VAT
• Books: 14% VAT
• Pharmaceutical products: 14% VAT
• Medical products: 14% VAT
• All other goods: 25.5% VAT

Required Documentation

• Commercial invoice with detailed product descriptions and values
• Packing list specifying contents and weights
• Certificate of origin (for goods claiming EU origin)
• Transport documents (bills of lading, air waybills, or CMR documents)
• Product classification documentation using Combined Nomenclature (CN) codes
• Import/export declarations as required by EU customs procedures
• Any relevant product-specific certificates (quality, safety, compliance)
• Proof of VAT registration for both exporter and importer

Important Regulations

• Combined Nomenclature (CN) Classification: All goods must be properly classified according to the CN system for customs clearance and duty assessment.
• TARIC Database: Consult the Integrated Tariff of the Community (TARIC) database to identify specific rules applying to your products. The TARIC is updated daily and can be searched by country of origin, HS code, and product description.
• Customs Valuation: The customs value is determined according to the GATT Valuation Agreement and EU Customs Code regulations. The C.I.F. value is commonly used as the basis for customs value assessment.
• Point of Importation: For sea and air cargo, the point of importation is the unloading location. For surface transportation, it is the customs office at the border.
• EU Regulations: Finland applies EU customs regulations as outlined in Council Regulation 2913/92 (Community Customs Code) and Commission Regulation 2454/93.

Trade Agreements

As both Ireland and Finland are European Union member states, trade between them falls under the EU's internal market framework. This provides the most favorable trading conditions, including:

• Zero tariffs on goods of EU origin moving between member states
• Free movement of goods under EU customs union principles
• Simplified customs procedures for intra-EU trade
• Harmonized technical standards and regulations across the EU

For specific tariff information on your products, consult the Customs Info Database tariff look-up tool available on trade.gov (free registration required) or contact Finnish Customs directly for detailed guidance on your shipment.