Import and export of alcoholic beverages

According to the Alcohol Act, the Finnish Supervisory Agency is responsible for the supervision of the import and export of alcoholic substances.

Import of alcoholic beverages

Import requiring a licence under the Alcohol Act

An operator importing alcoholic beverages into the country for commercial purposes must submit an import notification to the Finnish Supervisory Agency when starting the activity. In addition to the notification, the sales of imported alcoholic beverages in Finland requires an on-sales licence or a retail trade licence under the Alcohol Act.

The import of alcoholic beverages for commercial purposes refers to importing alcoholic beverages to the country for sales or activities comparable to sales or for passing on alcoholic beverages against compensation.

Selling alcoholic beverages in Finland without a licence is prohibited.

The holders of a wholesale and production licence do not need to submit a separate import notification, but the wholesale and production licence granted serves as the alcoholic beverage import notification. If the import of alcoholic beverages for sales occurs on a one-off basis, for example, for a trade fair, a commercial operator can apply for a fixed-term wholesale licence.

Import that does not require a licence under the Alcohol Act

The import of alcoholic beverages by private individuals does not require a notification or a licence under the Alcohol Act. A private individual can import alcoholic beverages as a passenger or order alcoholic beverages to Finland from abroad. The Alcohol Act does not include provisions concerning the online purchasing, online sales or ordering from abroad of alcoholic beverages. According to a Supreme Administrative Court precedent, online sales of alcoholic beverages is also permitted when the seller’s actual control over the alcoholic beverages ends abroad.

Importing alcohol intended for a company’s hospitality purposes or as samples is not considered import for commercial purposes referred to in the Alcohol Act. An import notification is thus not required.

Import of alcoholic beverages and taxation

Importing alcoholic beverages is tax-exempt only when a passenger imports them for their own or their family’s use or as a gift. Otherwise, alcoholic beverages imported to Finland or received in Finland are subject to the payment of excise duty to Finland. The Finnish Tax Administration is the competent authority in matters related to taxation. Read the Tax Administration's guidelines for persons and for businesses on the taxation of alcoholic beverages prior to import.

Export of alcoholic beverages

Export requiring notification under the Alcohol Act

According to the Alcohol Act, alcoholic beverages may not be sold without a specific licence. An exception is the sale of alcoholic beverages and spirits for export, which is permitted without a licence under the Alcohol Act. An export notification must be submitted to the Finnish Supervisory Agency on the start of export.

Export that does not require a licence or notification under the Alcohol Act

The export of alcoholic beverages by private individuals does not require a notification under the Alcohol Act. A company's non-commercial export of alcoholic beverages does not require a notification or licence under the Alcohol Act.

Legislation

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