Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Tupakkavero/Tobaksaccis
    FI - Finland
    EUR
    Date
    Year
    1995/01/01
    2019/01/01
    2019/05/29 08:19:47

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    FI - Finland
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:
    1) Manufactured tobacco, which is given to authorities as sample
    2) Manufactured tobacco, which is used for production of tobacco products

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    62.25
    18.5876 %
    20.6661 %
    52 %
    24 %
    19.3548 %
    71.3548 %
    89.9425 %
    334.9
    236.398
    260.5
    70.5876 %

    Cigars and Cigarillos

    20
    34 %
    24 %
    19.3548 %
    53.3548 %
    260

    Fine cut smoking tobacco (for rolling of cigarettes)

    41.75
    52 %
    24 %
    19.3548 %
    71.3548 %
    202.75
    158.75

    Other smoking tobacco

    56.5
    48 %
    24 %
    19.3548 %
    67.3548 %

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    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.
    2. Registered consignees with authorisation only to a single movement and other receivers:
    The declaration has to be filed within four days of the reception of goods.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    1.Warehousekeepers,registered consignees and tax representatives:
    The duty has to be paid on or before the 27th day of each calendar month following the tax period of one month.
    2.Registered consignees with authorisation only to a single movement and other receivers:
    The duty has to be paid within 10 days of the reception of goods.
    3. Travellers:
    Travellers can pay taxes immediately. However, they have to pay taxes not later than on the 10th day of receiving the bill from the tax authority.

    Tax collector

    General comments

    No Yes

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214a-c07
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -

    Footnotes