Parcels sent from mainland Finland to Åland and from Åland to mainland Finland are subject to a ferry surcharge per consignment.
When sending freight from mainland Finland to Åland, consignments must be cleared through customs. VAT and any customs duties are paid when the goods are cleared through customs. We recommend that you carry out customs clearance and payments via the electronic customs clearance service of the Finnish Customs.
The sending company can clear the goods on behalf of the recipient if it has a tax border number and the recipient is not a VAT-registered business. Which party clears the goods has an impact on the invoicing (with or without VAT) and the entries required on the address card.
The sender is a private customer, an entity or a company that does not have a tax border number
If the sending customer does not have a tax border number, the recipient is responsible for clearing the goods. At the time of customs clearance, the recipient pays VAT in addition to any customs duties. Once customs clearance has been completed, the consignment is handed over from the Matkahuolto service point to the recipient against a receipt from the customs clearance service. In the case of deliveries to the final destination, the recipient sends the receipt to the Matkahuolto office (Mariehamn) as an email attachment. The consignment can then be delivered to the recipient’s address.
Points to note when the customs clearance is carried out by the recipient:
The sender is a company with a tax border number
If the sending customer has a tax border number and the recipient is a private individual or other entity not registered for VAT, the sender can clear the goods and pay the VAT on behalf of the recipient. If the recipient is a VAT-registered entity, the sender cannot use the tax border number to complete the customs clearance. In this case, the recipient is responsible for customs clearance.
Points to note when the sender handles customs clearance and payments on behalf of the recipient:
The sender invoices the consignment with VAT.
The address card must include the sender’s tax border number and business ID. The tax border number indicates to the Matkahuolto service point that the consignment can be handed over to the customer without a customs clearance certificate.
The sender must inform the recipient that customs clearance for the consignment, including payments, has been completed. This is important because the arrival notification instructs the consignee to clear the goods through the electronic customs clearance service of the Finnish Customs, if necessary. Failing to inform the recipient, there is a risk that the recipient will pay customs duties and VAT, even though the sender has already taken care of them. In the event of an additional customs clearance, the recipient must agree with the sender to reimburse the additional charges.