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3.10 Excise Duties
3.10.1 Acquisition of Products exempt from Excise Duty
Excise duty is levied on energy products, electricity, alcohol, alcoholic beverages, tobacco, soft drinks, beverage containers and also on sweets and ice cream. Excise duties are levied on both domestic and imported products released for consumption in Finland.
As regards alcoholic beverages the provisions in chapter 9.9 must also be observed.
Exemption from excise duty is granted to missions and diplomats. The Tax Administration has issued an instruction on the exemption practices. The instruction is available on the web site of the Ministry. The following procedure is applicable in acquisitions of products exempt from excise duty:
• Acquisitions in Finland
Excise products can be acquired exempt from excise duty either with the Application for a tax and duty exempt import and purchase (Annex 4) or with the Application for tax exempt purchases of fuel and heating oil (Annex 6) depending on the purchase. A party entitled to these purchases may acquire such products exempt from excise duty from a customs warehouse, a free warehouse or an excise warehouse.
Exemption from excise duty on electricity can be implemented through a refund procedure. Refund can be applied for from the Tax Administration. A copy of the electricity bill has to be enclosed to a free-form application.
• Acquisitions from other EU Member States
When purchasing excise products from a retail shop (e.g. a wine shop) in another EU Member State for which the excise duty already has been paid in the country of departure, the buyer has to complete a ‘VAT and/or Excise Duty Exemption Certificate’ (Annex 3). The certificate shall be completed in duplicate and the completed forms shall be submitted for confirmation to the Protocol Services. Having been confirmed and stamped, the forms should be presented to the seller of the products. One copy is held by the seller and the other is returned to the buyer together with the
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