An excise taxation harmonized by directives is applied to alcohol and alcoholic beverages, manufactured tobacco and mineral oils (liquid fuels) in the Member States of the European Union.
Additional national excise duties are levied on soft drinks, electricity and certain fuels in Finland. In addition, the packages of alcoholic beverages and soft drinks are subject to beverage packaging tax. Lubricating oils and preparations are subject to a tax having the nature of an excise duty, and a landfill tax is collected on waste delivered to landfills. The provisions on the taxation procedure are given in the Excise Taxation Act.
Excise duties are collected on products manufactured in Finland, as well as those imported into Finland. In both cases taxation is carried out by the Customs authorities. Excise taxation of products imported from countries outside the EU is normally carried out in connection with Customs clearance and in accordance with the provisions applicable to Customs clearance.
For further information on excise duties, please contact the Customs Information service on +358 (0)20 690 600. Information is also available in English. Further information on excise duties may also be requested through the Customs website.
