Taxes in Europe Database v2
The Act on Excise Duty on Manufactured Tobacco of 29 December 1994 (1470/1994).
Persons who import tobacco products from outside the European Union or receive them in the course of their business activity from another Member State. Warehousekeepers and registered consignees.
Cigarettes, cigars and cigarillos, fine‑cut tobacco for the rolling of cigarettes and other smoking tobacco. Other products containing tobacco and cigarette paper in retail form (Combined Nomenclature Code 4813). Products manufactured in whole or in part of substances other than tobacco (‘substituting products').
The release of goods for consumption, their import from outside the community, or commercially receiving them from another member state.
Products used for medical purposes (which do not contain tobacco), products supplied to the authorities as samples, and products used in the manufacture of other products subject to the same excise duty are exempt from excise duty.
A minimum excise duty is levied on cigarettes and fine cut tobacco for rollig of cigarettes. It is 177.00 EUR per 1,000 units, and for fine cut tobacco 107.50 EUR per kilogram.
Ad valorem excise for rolling paper and other tobacco products is 60 % of retail price.
The goods are released for consumption from a warehouse, imported from outside the Union or received from another Member State.
1. Warehousekeepers, registered consignees and tax representatives
The declaration has to be filed not 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.
2. Non‑registered traders and other receivers
The declaration has to be filed within four days of the reception of goods. The duty has to be paid within 10 days of the reception of goods.
Travellers can pay taxes immediately. However, they have to pay taxes not later than on the 10th day of receiving the bill from the customs.
The excise duty is collected by the customs.