VAT-Exempt Importation Under Article 94b of the VAT Act

Importation is exempt from VAT when goods are transported immediately to another Member State after import.
The importer must be an entrepreneur.
The import must be followed by intra-Community supply.
The importer must have a Finnish VAT number.
The buyer’s or importer’s VAT number in the EU Member State where transport ends must be provided in the customs declaration.
The importer must provide proof that the imported goods are being dispatched or transported to another Member State.
The importer must have proof of the intra-Community supply of the goods.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.