Understanding the Tax Warehousing Procedure for VAT-Exempt Imports and Excise Goods Transfers

• Imports are exempt from VAT when transferred to the tax warehousing procedure as per the VAT Act
• Goods eligible for this procedure are listed in section 72i of the VAT Act
• Authorisation by the Finnish Tax Administration is required for the tax warehousing procedure
• Goods in a tax warehouse are not under temporary storage or customs warehousing procedures
• Excise goods are under the tax warehousing procedure when in a specific warehouse as per the Act on Excise Duty
• Customs declarations must include information about the tax warehousing procedure and goods using specific codes
• For transferring products under the end-use procedure into a VAT warehouse, refer to end-use instructions
• For transferring excise products under a duty suspension arrangement, refer to excise product declaration instructions
• For transferring non-excise products, provide customs procedure 07xx, additional procedure 659, and VAT warehouse ID with code FIALV
• For transferring excise products with paid duties and only transferring VAT payment, provide customs procedure 45xx, additional procedure 659, and VAT warehouse ID with code FIALV

Source: tulli.fi

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.

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