Under Finland’s treaty of accession to the EU (1995), the Province of Åland is not part of the European Union’s value added tax or excise duty area. However, the province, like the rest of Finland, is part of the Community customs territory and customs union.
Åland customs rules are the same as in Finland. You can find information on this on the page Customs rules in Finland.
Before moving to Åland you can contact Customs in Åland to get them to send you forms for your removal goods. Complete these in advance and hand them in to the Customs office in the port when you arrive in Åland.
Tax rules for exports and imports
The following text focuses on the practical implications of Åland not being part of the European Union’s value added tax and excise duty regime.
The tax border between the Province of Åland and mainland Finland as well as between the province and other EU countries also means that the sale and delivery of goods between the EU’s tax area and the Province of Åland is covered by the same export procedure as for trade with third countries. Imports from the rest of Finland, from another Member State or from a state outside the Community to the Province of Åland as well as imports to mainland Finland from the Province of Åland are governed by the provisions of the Value Added Tax Act and the legal waivers for Åland on imports and exports of goods. In tax border trade between Åland and mainland Finland, a simplified procedure can be applied. The tax border round Åland also means that tax free sales still exist on ships and planes serving Åland.
Here you can read about the most important things to bear in mind if you move to Åland:
If you have any questions, please fill in our contact form.
NB! If you have questions regarding the processing of a specific case or application, or other personal matters, please contact the relevant authority directly.