Customs regulations in Åland

In Åland, special rules apply to online shopping due to the tax border. How orders are handled depends on how the company manages VAT and customs clearance. Before ordering, always check how the company handles deliveries and sales to Åland.

Tax border number: Finnish companies that have a tax border number take care of VAT and customs clearance. The company reports to Customs and the goods can be delivered directly to the delivery point for collection. 

VAT-free sales: If the company does not have a tax border number, the goods generally have to be sold without VAT. The goods are then cleared through customs by the buyer and VAT is paid in connection with the customs declaration. If VAT has already been paid to the seller at the time of purchase and import VAT has also been paid in Åland, a refund can be requested from the seller. It is therefore important to keep receipts and other documentation showing the payments.

Other deliveries: If the delivery is not made with a tax border number and is not a VAT-free sale, the buyer may need to clear the goods through customs themselves. In such cases, VAT is paid both to the seller and as import VAT in Åland. To avoid double VAT, you can contact the seller and request a refund. Refunds may be granted when it can be demonstrated that import VAT has been paid.

A gift may need to be cleared through customs if an arrival notice indicates that this is required. To be considered a gift, the shipment must be sent between two private individuals. Gifts from companies are always subject to VAT.

If the value of the gift exceeds €45, the recipient must generally pay VAT and any excise duty, but no customs duty. In order to clear the gift through customs, information about its contents is required. Alcohol, cigarettes and similar goods are subject to VAT and excise duty regardless of their value.

When sending gifts from Åland to the rest of Finland, the sender usually takes care of customs clearance on behalf of the recipient. If the value exceeds €45, VAT and any excise duty must generally be paid. The recipient's contact details and personal identification code are required for customs clearance. Gifts sent from Åland to another EU country do not need to be cleared through customs.

The Finnish Customs website has more information on the rules for gift shipments to and from Åland.

All vehicles imported into Åland must be cleared through customs, regardless of value. Complete customs clearance instructions for vehicles to be imported and registered can be found on the Customs website Vehicles in Åland or on the Info Norden website of the same name.

If you receive a newspaper from another EU country or from elsewhere in Finland, customs clearance and VAT payment can be done for all newspapers within the same subscription period at the same time.

If a newspaper is sent from a country outside the EU, a customs declaration and payment of VAT are required for each individual issue. Detailed instructions on customs clearance of newspapers and newspaper subscriptions to Åland can be found on the Customs website.

When moving from mainland Finland or another EU country, such as Sweden or Denmark, to Åland, the red channel should be selected on arrival. The goods must be presented to Customs. A list of the removal goods brought in must be presented together with a completed Form 45, Declaration on the conditions for exemption from customs duties and taxes on goods imported as removal goods. The form is available on the Customs website.

If the removal goods include a car or other vehicle, the vehicle must also be cleared through customs. More information is available on the Customs website under This is how you declare removal goods and on the page Vehicles on the Åland Islands.

If you move from a country outside the EU, such as Norway, the removal goods must be cleared through customs in the same way as when moving from a country outside the EU to mainland Finland.

Removal goods can generally be imported without paying VAT or customs duty if the person has been permanently resident outside the EU for at least 12 months without interruption and has owned and used the removal goods for at least 6 months. If your residence has lasted less than 12 months, VAT and any customs duties must be paid in most cases. Read the full terms and conditions for moving goods from a country outside the EU on the Customs website.

If you move to mainland Finland, the goods must be presented to Customs on request on entry. A list of the removal goods brought in must be available together with the completed Form 45, Declaration on the conditions for exemption from customs duties and taxes on goods imported as removal goods. The form is available on the Customs website.

If the removal goods include a car or other vehicle, the vehicle must also be cleared through customs. More information is available on the Customs website under I am moving abroad and on the page Vehicles on the Åland Islands.

If you move from Åland to another country, an export declaration must be submitted for the removal goods. A list of the items being moved must be attached to the declaration. If you are transporting the goods yourself, the export declaration must be presented at the customs office in Mariehamn or sent by email before departure from Åland. Further instructions can be found on the Customs website.