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Excise Duty

Excise duty is levied to provide for central government finances purposes. The collection of excise duty can also contribute to health care and social affairs, the environment, energy, transportation, or trade and industry policy.

Excise duty is levied on all products that are subject to it, whether domestically produced, imported from a member state of the European Union, or imported from a country outside the Union’s tax territory. Excise duty is levied on alcohol and alcoholic beverages, tobacco products, liquid fuels, electricity and certain fuels, sweets, ice cream and soft drinks. Waste tax and oil waste duty are also comparable to excise duty. Excise taxation is implemented and controlled by the Finnish Customs.

The Act on Excise Duty is applied to products that are subject to harmonized excise duty and, where applicable, to products that are subject to national excise duties.

Harmonized Excise Duties

The excise duty levied on certain products is harmonized by directives in the member states of the European Union, including Finland. These products include

    alcohol and alcoholic beverages

  • tobacco products
  • liquid fuels
  • electricity and certain fuels

Provisions on the level and basis of duties on these products can be found in the respective tax laws. The general procedures concerning excise duties are regulated by the Act on Excise Duty.

National Excise Duties

In Finland, national excise duties are levied on certain products. These products include

  • sweets
  • ice cream
  • soft drinks
  • beverage packages
  • waste delivered to municipal landfill sites

In addition, lubricating oil is subject to oil waste duty which is comparable to excise duty.

Where applicable, the general procedures for national excise taxation are also regulated by the Act on Excise Duty.

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Further Information

Further information on the implementation and control of excise duty is available on the Finnish Customs website.

www.tulli.fi

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Ministry of Finance P.O BOX 28 FIN-00023 GOVERNMENT Tel. +358 295 16001 E-mail: valtiovarainministerio@vm.fi