Punktskattelag

Chapter 1 is titled “General provisions.”

Chapter 1: General provisions.

Chapter 1: General provisions.

This section says the act applies to excise tax collection on energy products, electricity, alcohol, alcoholic beverages, and manufactured tobacco, unless a specific excise tax law says otherwise.

This section says the act applies to certain excise-tax-related taxes and fees, and that other specified laws apply when they differ from this act.

This section says excise taxes are paid to the state under this Act, and it lists which excise-tax laws this Act applies to.

Excise tax applies to the listed products when they are manufactured in Finland, received from another EU member state, or imported into Finland from outside the EU.

The provision says which products are subject to excise duty in Finland.

Excise tax applies to the products covered by the referenced laws when they are manufactured in Finland, received from another EU member state, or imported into Finland from outside the EU.

For goods imported from outside the Union, customs rules apply to tax procedure, appeal, and related formalities unless the Act or the relevant excise tax law says otherwise; excise duty must be paid before release for free circulation.

Tulli toimittaa verotuksen tietyissä tuontitilanteissa, ja valmistevero on maksettava ennen tuotteiden luovuttamista vapaaseen liikkeeseen.

Tulli toimittaa verotuksen, kun tuotteita tuodaan unionin ulkopuolelta eikä niitä aseteta heti väliaikaisen verottomuuden järjestelmään.

When excise goods are imported from outside the EU and not placed immediately under temporary duty-free relief, excise duty must be paid before release for free circulation.

Verohallinto and Tulli are assigned excise-tax administration and supervision tasks, and they may exchange necessary information with each other despite secrecy rules.

Verohallinto and Tulli are assigned excise-tax administration, supervision, and related authority tasks, and they may exchange needed information with each other under the stated confidentiality exceptions.

Excise goods brought from outside the Union are generally handled under customs rules unless they are placed immediately into temporary duty suspension; excise duty must be paid before release for free circulation.

This section defines geographic terms used in the law, including the Union area, third territories, member states, Finland, and third countries.

This section defines geographic terms used in the Act, including the EU area, third territories, member states, Finland, and third countries, and it sets special treatment rules for certain excise-goods movements.

Tulli is responsible for excise tax administration, supervision, and other statutory authority tasks covered by this law or the relevant excise tax law.

This section defines key excise-duty terms used in the Act.

This section defines terms used in the act, including tax warehouse, registered consignee, distance sale, tax representative, and several excise-goods movement concepts.

This section defines geographic terms used in the Act, including the Union, third areas, member states, Finland, third countries, and how certain excise-goods movements are treated.

Excise tax becomes payable when an excise-taxable product is released for consumption in Finland, unless this law or the relevant excise tax law provides otherwise.

Excise tax liability arises when an excise-duty product is released for consumption in Finland, unless this Act or the relevant excise duty Act provides otherwise.

This section defines several customs and excise terms used in the law.

Section 8 defines when excise goods are treated as released for consumption.

This section defines when excise goods are treated as released for consumption.

The duty to pay the tax arises when an excise-duty-liable product is released for consumption in Finland, unless this Act or the relevant excise duty Act provides otherwise.

Complete destruction or final loss of excise goods in temporary suspension is not treated as release for consumption if it results from product-related reasons, force majeure, or unforeseeable events; partial loss below the common threshold is also not treated as release unless fraud or irregularity is suspected.

Certain complete destruction, final loss, or small partial loss of excise goods in temporary duty suspension is not treated as release for consumption if the stated conditions are met.

This section defines when goods are treated as released for consumption.

Destruction of excise-tax goods in the temporary duty suspension system is not treated as release for consumption if the competent authority has permitted it and the destruction is supervised or otherwise acceptable.

Destroying excise-duty goods in the temporary duty suspension regime is not treated as release for consumption if the competent authority has allowed it and the destruction is supervised or otherwise acceptable.

Total destruction or final loss of products in a temporary suspension system is not treated as release for consumption if it results from the product’s nature, force majeure, or an unforeseeable event.

If an irregularity happens during movement of excise goods under a suspension arrangement, the goods may be treated as released for consumption in Finland and excise duty can become immediately due.

If excise goods moved under a suspension arrangement become irregular and leave the arrangement, they are treated as released for consumption in Finland in specified cases.

Certain excise-duty goods destroyed while under the temporary exemption system are not treated as released for consumption if the customs authority permits it and the destruction is supervised by customs or otherwise acceptable.

This section lists who is liable for excise duty in several situations and says that multiple liable persons are jointly and severally liable.

Pykälä luettelee, ketkä ovat valmisteverovelvollisia eri tilanteissa, kuten tuotteiden poistamisessa väliaikaisesta verottomuudesta, hallussapidossa, valmistuksessa, jalostuksessa ja tuonnissa.

If an irregularity occurs during movement of excise-duty goods under suspension, the goods may be treated as released for consumption in Finland, and customs must notify the relevant authorities in certain cases.

Certain persons must pay excise duty in specified situations.

Certain persons must pay excise duty on excise-taxable goods in specified situations.

This section lists who is liable for excise duty in several situations, such as removal from a duty suspension arrangement, irregular handling in a duty-free warehouse, certain possession or manufacture outside a duty-free warehouse, and imports.

Excise tax is determined under the rules in force on the relevant date, depending on when the product is released for consumption, imported and cleared, used for a taxable purpose, or otherwise found to be irregular.

Excise tax is determined by the rules in force on the relevant trigger date, which depends on how the product was handled.

Certain people must pay excise duty in specific situations involving excise goods.

Certain warehouse operators, registered consignees, tax representatives, and specified taxpayers must pay excise tax for the relevant tax period on the products described in this section.

Several taxpayers must pay excise tax for goods released for consumption, received during the tax period, used for taxable purposes, or held when a duty-free warehouse permit ends; tax returns and payment must follow the cited tax procedure rules.

Excise tax is determined based on the rules in force on the relevant triggering day, such as when a product is released for consumption in Finland, when a customs import declaration is accepted, when the product is used for a taxable purpose, or when irregular handling is discovered.

Products under temporary duty suspension, customs warehousing, or export treatment are tax-free.

Products in temporary duty suspension, customs warehousing, or export procedures are excise-tax exempt.

Vero määräytyy eri tavoin sen mukaan, kuka on toimija ja mitä tuotteille on tehty verokauden aikana. Jos valtuutetun varastonpitäjän verottoman varaston lupa peruutetaan, hänen on maksettava valmistevero lupaa päättyessä olevista tuotteista, ellei hän ole konkurssissa.

Tietyt valmisteveron alaiset tuotteet ovat verottomia, jos ne on tarkoitettu lueteltuihin diplomaattisiin, kansainvälisiin, sotilaallisiin tai EU:n virallisen käytön tarkoituksiin.

Certain excise-taxable products are exempt when used for listed diplomatic, international, NATO, EU, or related official purposes, subject to stated conditions.

Valtuutettu varastonpitäjä, ja joissain tapauksissa rekisteröity vastaanottaja, saa vähentää valmisteveroa tietyistä palautetuista tai tuhoutuneista tuotteista, jos ehdot täyttyvät.

Certain goods and ship fuels/lubricants are tax-free in the situations described, and Customs may issue detailed procedure rules and limit quantities.

Certain goods and ship/aircraft supplies are tax-free when used on qualifying vessels in international traffic, and Customs may issue procedures and limit quantities.

Certain products are exempt from excise duty when they are manufactured, processed, held, or moved under temporary duty suspension, or placed under customs warehousing or export procedures.

Jos valmisteveron alainen tuote myydään verotta, myyjän on tehtävä laskuun tai vastaavaan tositteeseen merkintä verottomuudesta ja sen perusteesta.

Jos valmisteveron alainen tuote myydään verotta, myyjän on tehtävä laskuun tai vastaavaan tositteeseen merkintä verottomuudesta ja sen perusteesta. Lisäksi verottomaan tarkoitukseen luovutetuista, täysin tuhoutuneista, lopullisesti menetetyistä tai hävitettyistä tuotteista ei kanneta valmisteveroa, jos 9 ja 10 §:n edellytykset täyttyvät.

Tietyt tuotteet ovat valmisteverosta vapaita, jos ne on tarkoitettu diplomaattiseen, kansainväliseen, NATO- tai EU-toimielinkäyttöön tai erikseen mainittuihin sopimuspohjaisiin tarkoituksiin.

Excise-duty goods may be handled in the temporary duty suspension system only with a permit. The permit application must be filed electronically, and the permit must be valid when the activity starts and while it continues.

Excise goods in the temporary suspension system may be handled only with the required permit.

Certain goods for use, sale, or consumption on qualifying vessels are tax-free, and Customs may issue detailed procedure rules and limit quantities.

Valtuutetun varastonpitäjän on sijoitettava tietyt vastaanottamansa valmisteveron alaiset tuotteet verottomaan varastoon, ellei niitä toimiteta suoraan luovutukseen, ja tuotteet on järjestettävä niin, että viranomainen voi helposti todeta määrän ja laadun.

Valtuutetun varastonpitäjän on sijoitettava vastaanottamansa valmisteveron alaiset tuotteet verottomaan varastoon, ellei tuotteita toimiteta suoraan luovutukseen.

If an excise-taxable product is sold tax-free, the seller must note the tax-free sale and its basis on the invoice or similar document.

An authorised warehousekeeper permit may be granted to a natural or legal person if its business activities meet one of the listed excise-related conditions.

An authorised warehouse keeper permit may be granted to a natural or legal person if its business involves one of the listed excise-goods activities.

Excise goods may be manufactured, processed, held, sent, or received in a temporary duty suspension system only with the required permit; Customs grants the permit on application.

Verottoman varaston lupa voidaan myöntää vain, jos tilaa hallitsee hakija, viranomainen voi valvoa sitä, sitä käytetään 23 §:n mukaiseen toimintaan, ja hakijalla on hyväksyttävä ja perusteltu tarve.

Verottoman varaston lupa myönnetään vain, jos varasto, tila tai alue täyttää tietyt edellytykset, eikä lupaa myönnetä tietyille vähittäismyynti- tai anniskelukäytössä oleville osille.

Excise-duty goods on which tax has not been paid must be manufactured, processed, and held in a tax warehouse.

This section sets who can be granted permits for a registered recipient, a registered consignor, or a tax representative for excise goods.

This section sets the conditions for granting permits for a registered recipient, registered consignor, and tax representative.

Valtuutetun varastonpitäjän lupa voidaan myöntää luonnolliselle henkilölle tai oikeushenkilölle, jos sen liiketoimintaan kuuluu tiettyjä valmisteveron alaisten tuotteiden käsittely- tai varastointitoimia.

A permit is granted only if the applicant meets the listed conditions, including tax-compliance requirements and, for a natural person, being an adult with no restriction on legal capacity, and giving the required security.

A licence for an authorised warehouse keeper, registered consignee, registered consignor, or tax representative is granted only if the applicant meets the stated conditions.

Verottoman varaston lupa myönnetään vain, jos hakijan hallinnassa oleva ja tulliviranomaisen valvottavissa oleva tila soveltuu aiottuun toimintaan ja hakijalla on hyväksyttävä, perusteltu tarve.

Luvanhaltijan on ilmoitettava Verohallinnolle hakemuksessa ilmoitettujen tietojen olennaisista muutoksista, ja luvanhaltijan on noudatettava lupapäätökseen vahvistettuja valvonnan ja verotuksen kannalta tarpeellisia ehtoja.

Luvan haltijan on noudatettava lupapäätöksen ehtoja ja ilmoitettava Verohallinnolle olennaisista muutoksista.

Lupa voidaan myöntää luonnolliselle henkilölle tai oikeushenkilölle, joka täyttää tässä pykälässä kuvatut edellytykset.

Verohallinnon vaatimuksesta valtuutetun varastonpitäjän, rekisteröidyn vastaanottajan ja veroedustajan on annettava vakuus; Verohallinto määrää vakuuden lajin ja suuruuden.

Certain excise-tax operators must provide security to the Tax Administration when requested, and the Tax Administration decides the security’s type and amount.

Lupa voidaan myöntää vain hakijalle, joka täyttää luotettavuus-, taloudelliset ja muut tässä pykälässä asetetut edellytykset. Tulliviranomainen voi myös saada Verohallinnolta tarvittavat tiedot lupaharkintaa varten.

The Tax Administration must revoke a permit if the holder no longer meets the grant conditions or asks for revocation.

The Tax Administration must notify the permit holder and allow a statement before revoking a permit, unless the holder asked for revocation. The permit may also end if the holder goes bankrupt, and the security is to be released after the permit ends, with limited exceptions.

Permit holder must notify the customs authority of material changes to information given in the permit application.

Verohallinto must keep several excise-tax registers and retain register data for 12 years after a person is removed from the register.

The Tax Administration must keep specified excise-duty registers and retain the register data for 12 years after deletion, with a minimum retention period tied to appeal-related tax changes.

Certain excise-duty actors must provide security when needed, and Customs sets and may adjust the amount.

Certain excise-tax registrants must file a registration notice with the Tax Administration before the activity starts, and report changes or ending of the activity without delay; the notice is generally filed electronically.

Certain excise-duty actors must file a registration notice with the Tax Administration before the activity starts.

The permit can be revoked if the holder no longer meets the grant conditions, seriously fails to pay excise taxes, has significant or repeated deficiencies/violations left uncorrected after a written warning, or asks for revocation. The customs authority may also issue a written warning, set a correction deadline, and must return unused security after revocation once taxes are settled. The permit ends when the holder is placed into bankruptcy.

Verohallinto must record certain registrants in the register at the time their activity or entitlement starts, update or remove registrations when the underlying activity changes or ends, and register certified consignors and consignees before products are sent or received.

Verohallinto must record certain taxpayers, recipients, and small producers in the register at the specified time, and later update or remove entries when the basis changes or ends.

The customs authority must keep excise-tax registers, including a register of licence holders and duty-free warehouses, and another register for information needed to administer excise taxes or refunds.

The Tax Administration must give the person concerned a decision in a registration matter.

The Tax Administration must give the person concerned a decision in a registration matter.

Certain taxpayers must file a customs tax return with Customs on the stated timetable.

The Tax Administration must issue the person concerned a decision in a registration matter.

The Tax Administration must give the person concerned a decision in a registration matter.

Verokausi-ilmoittajan on annettava veroilmoitus sähköisesti, mutta Tulli voi hyväksyä paperilomakkeen.

Verohallinto may issue more detailed rules on the registration procedure.

Verohallinto may issue more detailed rules on the registration procedure.

Tulliviranomainen vahvistaa valmisteveron määrän verotuspäätöksessä veroilmoituksen ja muun selvityksen perusteella.

Section 47 says that refund rules in the Tax Collection Act also apply to application-based refunds under this Act or the relevant excise tax Act, and to the refund applicant.

Tax collection rules also apply to certain refund applications, and the use and return of security are governed by section 16 of the Tax Collection Act.

If a tax return has not been filed, or even after correction it cannot be used as a basis for taxation, taxation must be carried out by estimate. In that case, the tax decision must state the grounds for the estimate.

For late-payment consequences on excise tax payable to Customs, the rules in the Act on surtax and late interest apply.

Tullin kannettavaksi kuuluvan valmisteveron myöhästyneisiin maksuihin sovelletaan veronlisäystä ja viivekorkoa koskevaa lakia; veronlisäys lasketaan kuitenkin tietyltä ajalta tullikoodeksin mukaisen koron perusteella.

Tulliviranomaisen on oikaistava antamansa päätös tietyissä valmisteveron virhetilanteissa.

Palautetulle valmisteverolle maksetaan hyvityskorkoa tietyissä palautustilanteissa, mutta palautettavan vakuuden määrälle ei yleensä makseta korkoa.

Palautetulle valmisteverolle maksetaan hyvityskorkoa tietyissä palautustilanteissa, mutta palautettavalle vakuudelle ei yleensä makseta korkoa.

If a taxpayer fails to report correctly and excise tax was left undetermined or over-refunded, the customs authority must assess the unpaid excise tax. It must do so within three years from the start of the calendar year following the year the tax or refund was decided, or should have been decided.

This section allows certain excise goods to be moved under temporary suspension, mainly between tax warehouses and specified recipients or export/import points.

This section allows certain excise goods to be moved under a temporary duty-suspension system between specified places and recipients.

Oikaisu tai jälkiverotus voidaan toimittaa verokautta pidemmältä ajalta, mutta enintään kalenterivuodelta.

A registered recipient may receive excise-duty goods in business from another EU member state or from an import place in Finland under a suspension arrangement, but may not hold or send such goods under that arrangement.

A registered recipient may receive excise goods in business from another Member State or from an import place in Finland under the temporary exemption system, but may not possess or send such goods under that system.

After the taxpayer has fulfilled the notification duty, both the tax authority and the taxpayer must help clarify the matter as far as possible.

A temporarily registered consignee may receive certain excise goods, but may not hold or send excise goods in the duty suspension system. The Tax Administration grants this status if the person has filed the required notice and provided a guarantee.

A temporarily registered consignee may receive certain excise goods in business, but may not possess or send them in the excise duty suspension system.

A tax decision must be reasoned in specified cases; it may be left unreasoned if reasoning is manifestly unnecessary.

Valtuutettu varastonpitäjä tai rekisteröity vastaanottaja voi ottaa vastaan tiettyjä valmisteveron alaisia tuotteita suoraa luovutusta käyttäen, jos lähetys tulee tietyistä toisessa jäsenvaltiossa tai Suomessa olevista paikoista.

Valtuutettu varastonpitäjä tai rekisteröity vastaanottaja voi vastaanottaa valmisteveron alaisia tuotteita suoran luovutuksen kautta tietyistä lähetyspaikoista, mutta heidän on rekisteröidyttävä käyttäjiksi ja annettava vastaanottoraportti.

If tax assessment differs materially from the taxpayer’s return, or before assessment tax, a correction in favor of the tax recipient, or additional tax, the taxpayer must be given a chance to be heard.

An authorized warehouse keeper and a registered consignor must provide security for excise duty when excise goods are moved under the suspension regime. Security is not needed for energy products moved through fixed pipelines.

Valtuutetun varastonpitäjän ja rekisteröidyn lähettäjän on annettava vakuus, kun valmisteveron alaisia tuotteita siirretään väliaikaisen verottomuuden järjestelmässä.

This section says when a decision is treated as notified: by post, in person, or electronically, with different deemed-receipt dates.

This section says when the movement of excise goods under the suspension-of-tax system starts.

Valmisteveron alaisten tuotteiden siirto väliaikaisen verottomuuden järjestelmässä alkaa tietyissä tilanteissa, kun tuotteet poistuvat lähettävästä verottomasta varastosta tai kun ne luovutetaan vapaaseen liikkeeseen tullikoodeksin 201 artiklan mukaisesti.

In excise taxation, a transaction or circumstance must be treated according to its true nature or purpose if its legal form does not match it.

Excise goods movement under the temporary exemption system ends when the recipient receives the goods, the goods leave the Union, or they are placed under external transit.

The transfer of excise goods under the temporary exemption system ends when the recipient has received the goods, when the goods leave the Union, or when they are placed under the external transit procedure.

Valmisteveroa voidaan korottaa, jos verovelvollinen antaa ilmoituksen tai muun tiedon myöhässä, virheellisenä, olennaisesti puutteellisena tai jättää ilmoittamisvelvollisuuden täyttämättä.

The transfer of excise goods under a temporary exemption ends when the recipient has received the goods or when the goods have left the Union.

The movement of excise goods under the temporary exemption system ends when the recipient has received the goods or when the goods have left the EU.

Virhemaksu voidaan määrätä, jos tietyssä valmisteverotusta koskevassa menettelyssä veroa ei määrätä tai se on vähäinen, jos ilmoittamis- tai muu velvollisuus on laiminlyöty tai jos palautusta haettaessa on annettu puutteellisia tai vääriä tietoja.

Excise goods transfers must use a computerized system, with an electronic administrative document generally required, subject to listed exceptions.

Harmonized excise goods must be moved using a computerized system, and in some cases an electronic administrative document is required.

Veronkorotusta tai virhemaksua määrättäessä on otettava huomioon menettelyn moitittavuus, toistuvuus ja vastaavat seikat.

The authorized warehouse keeper or registered consignor must send a paper printout of the electronic administrative document, or another commercial document showing the unique administrative reference code, with excise goods.

Valtuutetun varastonpitäjän ja rekisteröidyn lähettäjän on annettava valmisteveron alaisten tuotteiden mukana asiakirja, jossa on yksilöivä hallinnollinen viitekoodi, ja se on pystyttävä esittämään toimivaltaisille viranomaisille pyydettäessä.

This section sets payment deadlines for excise tax: tax period filers pay by the 27th day of the next calendar month, and other taxpayers pay within 10 business days of receiving the products or when the tax duty otherwise arises.

Lähettäjä voi peruuttaa sähköisen hallinnollisen asiakirjan, სანამ transfer has not started under section 56.

The sender may cancel an electronic administrative document before the transfer has started under section 56.

The Tax Administration may set off certain payable excise-tax refunds against overdue customs, tax, or other debts, and must notify the debtor with appeal instructions.

A sender may change the destination of a movement in the temporary suspension system and must file a draft change to the electronic administrative document with the competent authorities of the Member State of dispatch using a computerised system.

Lähettäjä may change the destination during a movement under temporary suspension and must send the change draft to the competent authorities of the dispatching Member State using a computerized system.

Taxpayers who pay after the due date without assessment must pay a self-initiated tax increase; if they do not, the customs authority can impose it. Late interest must be paid on certain assessed unpaid excise tax.

Lähettäjä saa muuttaa siirron määräpaikkaa sähköisessä järjestelmässä väliaikaisen verottomuuden aikana.

The sender may change the destination during a movement under the temporary duty suspension system, using a computerized system.

If excise tax is refunded because of tax correction or appeal, interest must be paid on the refund amount, subject to the stated calculation rule and a €100 minimum threshold.

Valtuutettu varastonpitäjä tai rekisteröity lähettäjä voi lähettää tiettyjä energiatuotteita meritse tai sisävesitse, vaikka vastaanottaja ei vielä olisi tarkasti tiedossa, mutta jos tuotteet aiotaan viedä unionin ulkopuolelle, tätä menettelyä ei sovelleta. Lähettäjän on lisäksi ilmoitettava vastaanottajatiedot Verohallinnolle heti kun ne ovat tiedossa ja viimeistään siirron päätyttyä.

Tietyt valtuutetut varastonpitäjät tai rekisteröidyt lähettäjät voivat lähettää tiettyjä energiatuotteita meritse tai sisävesitse ennen kuin vastaanottaja on tarkasti tiedossa, mutta heidän on ilmoitettava vastaanottajatiedot Verohallinnolle heti kun ne ovat tiedossa ja viimeistään siirron päättyessä.

If the decision total is under 10 euros, excise duty is not collected; the minimum refundable excise duty is 10 euros.

The sender may split a transfer of harmonised excise-duty energy products into two or more transfers if the total amount does not change, the split is done in Finland or another member state that allows it, and the split location is reported to the Tax Administration or the other member state’s competent authorities. The sender must also notify the Tax Administration before starting the activity.

Lähettäjä voi jakaa tiettyjen energiatuotteiden siirron useaksi siirroksi väliaikaisen verottomuuden järjestelmässä, jos määrä ei muutu, jako tehdään sallitulla alueella ja jakamispaikka ilmoitetaan. Ennen toiminnan aloittamista on ilmoitettava Verohallinnolle.

The section allows certain excise goods and other non-harmonised products to be moved under temporary duty suspension between specified warehouses, recipients, export points, and, in some cases, through or from other EU/member-state or import locations.

Certain recipients must file a receipt report through a computerized system within five working days after the transfer ends; some recipients must also submit supporting documents within 30 days.

Certain recipients must file a receipt report within 5 business days after the transfer ends, and some recipients must also send a certificate copy and commercial document within 30 days.

A registered consignee may receive excise goods in business activity under a temporary suspension arrangement, but may not possess or dispatch such goods under that arrangement.

Verohallinto must prepare and check export reports in certain export cases, and send information to the competent authorities when goods are no longer exported from the Union.

Verohallinto must prepare and send an export report in certain export-movement situations, and it must electronically check the confirmation data.

A temporarily registered recipient may receive certain excise goods in business activity, but may not hold or send them under the temporary suspension arrangement.

If an export declaration is filed in Finland, the Tax Administration must prepare an export report based on the relevant confirmation, check the confirmation data electronically, send the report to the competent authorities of the departure member state, and deliver an incoming export report to the sender.

If an export declaration was filed in Finland, the Tax Administration must prepare an export report, verify the confirmation data electronically, send the report to the competent authorities of the departure Member State, and deliver an arrived export report to the sender.

Certain authorized warehouse keepers or registered consignees may receive excise goods under duty suspension in a direct-delivery setup, must notify customs before starting, and must file a receiving report.

An authorized warehouse keeper may use a paper document instead of an electronic administrative document for goods moved between tax warehouses in a temporary exemption system in Finland.

A qualified warehouse keeper may use a paper document instead of the electronic administrative document for transfers between tax warehouses in Finland’s duty suspension system, and the document must be made in two copies.

Authorized warehousekeepers and registered consignors must provide security for excise duty when moving excise-duty goods under the duty suspension arrangement.

Jos tietokoneistettu järjestelmä ei ole käytettävissä, valtuutettu varastonpitäjä tai rekisteröity lähettäjä voi aloittaa siirron vain paperiasiakirjalla ja viranomaisilmoituksilla.

If the computerised system is unavailable, the authorised warehousekeeper or registered consignor may start the excise-goods movement only if a paper document travels with the goods and the sender notifies the competent authorities before movement starts.

Excise goods movement under the temporary exemption system begins when the goods leave the sending tax warehouse in certain cases, and when they are released for free circulation in other cases.

If the computerized system is unavailable, the receiver or authorities must use paper documents and later file the normal reports when the system is restored.

If electronic systems are unavailable, the receiver or authorities must use paper documents and send the required copies or reports when the system becomes available again.

The transfer ends when the recipient has received the excise goods or when the goods leave the Union area.

Kun vastaanotto- tai vientiraporttia ei ole, siirron päättymisestä voidaan käyttää vaihtoehtoisia todisteita, ja lähtöjäsenvaltion viranomaisten on hyväksynnän jälkeen päätettävä siirto järjestelmässä.

Receipt or export reports count as proof that excise-duty goods movement has ended; if those reports are unavailable for permitted reasons, alternative confirmations can be used, and the dispatch member state's authorities then close the movement in the computerized system.

Lain piiriin kuuluvien tuotteiden siirroissa on käytettävä tietokoneistettua järjestelmää ja yleensä sähköistä hallinnollista asiakirjaa, ellei sovelleta säädettyä poikkeusta.

Verohallinto may issue detailed rules on the computerized system, the content of the electronic administrative document, and the certification or identification procedure for issuing it.

Verohallinto may issue detailed rules on the use of the computerized system, the contents of the electronic administrative document, and the certificate or authentication procedure for issuing that document.

Valtuutetun varastonpitäjän ja rekisteröidyn lähettäjän on annettava tuotteiden mukana paperituloste sähköisestä hallinnollisesta asiakirjasta tai muu kaupallinen asiakirja, jossa on selvästi yksilöivä hallinnollinen viitekoodi.

Non-harmonised excise goods are transferred without the computerised system; in some domestic warehouse transfers a simplified procedure applies, and certain import declarations must include warehouse and shipment reference numbers.

Certain non-harmonised excise goods are moved without the computerized system; in some imports, the authorised warehouse keeper or registered consignee must enter warehouse and shipment reference details in the customs release declaration.

The sender may cancel an electronic administrative document until the transfer has started.

Private individuals bringing excise goods into Finland from another EU member state generally do not pay excise tax if the goods are for personal use and are carried with them.

A private person bringing goods from another EU member state to Finland for personal use does not pay excise duty, but if the goods are treated as commercial, the person must pay the applicable excise tax and may have to notify Tax Administration and provide security before transport starts.

The sender may change the destination during a transfer under the temporary exemption system, using a computerized system.

Private individuals may receive specified tobacco products and alcoholic beverages tax-free for personal use from another EU member state up to set limits.

Private individuals may receive certain tobacco products and alcoholic beverages from another EU member state for personal use tax-free up to set quantity limits; amounts above those limits are taxable.

Certain authorised warehouse keepers or registered consignors may send excise goods by sea or inland waterways to a recipient that is not yet precisely known, and the sender must report the recipient’s details to customs as soon as they are known and no later than the end of the transport.

A private person buying excise-duty goods from another EU member state for personal use must notify the Tax Administration before transport starts and provide security for the duty, unless the security rule does not apply.

A private individual importing excise goods from another EU member state for personal use must notify the Tax Administration before transport starts and provide security for the excise tax, unless the goods are non-harmonised excise goods moving between Finland and another member state.

Lähettäjä saa tietyin ehdoin jakaa yhdenmukaistetun valmisteveron alaisen energiatuotteiden siirron useammaksi siirroksi, ja hänen on ilmoitettava siitä tulliviranomaiselle ennen aloittamista.

Tiettyjen Suomeen kaupalliseen käyttöön siirrettyjen tuotteiden valmistevero on maksettava Suomessa, ja verovelvollinen voi olla vastaanottaja, luovuttaja, hallussapitäjä tai luovutuksensaaja tilanteesta riippuen.

Suomeen siirretyistä tietyistä valmisteveron alaisista tuotteista on kannettava valmistevero Suomessa, ja siirto on rajattu tiettyjen varmistettujen lähettäjien ja vastaanottajien välillä tehtäväksi.

Certain recipients must file a receipt report through a computerized system within five business days after the transfer ends; in some cases they must also file supporting exemption and commercial documents within 30 days.

Jos valmisteveron alaisia tuotteita pidetään Suomessa hallussa kaupallisessa tarkoituksessa luovutusta tai käyttöä varten, niistä on suoritettava valmistevero Suomessa.