Navigation path

Generic Tax Name Excise duty - Beverage packages
Tax name in the national language Eräiden juomapakkausten valmistevero / Accis på vissa dryckesförpackningar
Tax name in English Excise duty on certain beverage packages
Member State FI-Finland
Tax in force since 2005/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act on Excise Duty on Certain Beverage Packages of 3 December 2004 (1037/2004).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Warehousekeepers, other persons who import packaged beverages from outside the Union or receive them in the course of their business activities from another Member State.

Tax object and basis of assessment

Retail packages made of various materials for alcoholic beverages, soft drinks, water and certain other beverages taken as such.

Deductions, Allowances, Credits, Exemptions


Packages which belong to a package deposit system and are recoverable either as such or as raw material, are exempt. The package deposit system has to be approved by the environmental authorities.

Packages made of liquid packaging board are exempt.

Beverages produced in legally and economically independent small manufacturers are exempt, when the amount of beverages released for consumption does not exceed 50,000 litres.

Rate(s) Structure

The rate is 51 cents/litre of packaged product.

Tax due date

The goods are released for consumption from a warehouse, imported from outside the Union or received from another Member State.

Tax collector

Warehousekeepers, registered traders and tax representatives:

The declaration has to be filed no later than the 18th day of the calendar month following the month when the products were released for consumption or received in Finland. The duty has to be paid on or before the 27th day of each calendar month following the tax period of one month.


Non-registered traders and other receivers:

The declaration has to be filed within four days of the reception of the goods. The duty has to be paid within 10 days of the reception of the goods.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214ah

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 15.00 EUR 0.01
2011 15.00 EUR 0.01
2010 13.00 EUR 0.01
2009 12.00 EUR 0.01
2008 15.00 EUR 0.01
2007 41.00 EUR 0.02
2006 31.00 EUR 0.02
2005 22.00 EUR 0.01