Destinations · European Union

Exporting to Finland

What Finland imports from outside the European Union, line by line, with the label language, its excise duties and what changes on the next 1 January.

Finland is one of the five EU Member States that import most from outside the Union in 302 lines of the 9,579 lines of the Combined Nomenclature with Eurostat data in 2025, and the first in 27. On 1 January 2027 the EU-Mercosur Agreement lowers the duty for Argentina on 108 lines of them.

  • 302lines where it is one of the five EU countries that import most from outside
  • 27where it is first of the 27
  • €5,984 millionimported from outside the Union in those lines in 2025

The duty, the quota and the rule of origin are the same in all 27 Member States. What changes from one country to another is who buys what, the label language, VAT and excise duties.

What Finland imports from outside the Union

The Combined Nomenclature lines where Finland is one of the five EU Member States that import most from outside the Union (Eurostat, 2025), by sector of the guides. Each group shows the largest ones; the rest are in the guide or the chapter.

Eurostat counts an import in the country that declares it, which is not always where it is consumed, because the ports of the Netherlands and Belgium receive goods for the whole Union.

  • Metal ores · 5 lines · €1,875 million · first in 2
    1. 2603 00 00Copper ores and concentrates€949.3 million · 4th of the 27
    2. 2616 90 00Precious-metal ores and concentrates › Other€459.0 million · 2nd of the 27
    3. 2604 00 00Nickel ores and concentrates€311.7 million · 1st of the 27
    4. 2608 00 00Zinc ores and concentrates€119.5 million · 4th of the 27
    5. 2616 10 00Precious-metal ores and concentrates › Silver ores and concentrates€35.3 million · 1st of the 27

    See the sector guide

  • Oil and gas · 5 lines · €553.6 million
    1. 2709 00 10Petroleum oils and oils obtained from bituminous minerals › Natural gas condensates€443.4 million · 3rd of the 27
    2. 2710 19 71Petroleum oils and oils obtained from bituminous minerals › For undergoing a specific…€80.2 million · 2nd of the 27
    3. 2711 19 00Petroleum gases and other gaseous hydrocarbons › Liquefied › Other€22.5 million · 3rd of the 27
    4. 2711 13 10Petroleum gases and other gaseous hydrocarbons › For undergoing a specific process€7.4 million · 5th of the 27
    5. 2710 20 16Petroleum oils and oils obtained from bituminous minerals › With a sulphur content…€281 · 5th of the 27

    See the sector guide

  • Steel and ferro-alloys · 25 lines · €127.5 million · first in 1
    1. 7214 20 00Bars and rods of iron or non-alloy steel › Containing indentations, ribs, grooves…€44.3 million · 4th of the 27
    2. 7202 21 00Ferro-alloys › Containing by weight more than 55 % of silicon€16.7 million · 5th of the 27 · on 1 January it goes from 4.9% to 4.2%
    3. 7204 29 00Waste and scrap of alloy steel › Other€14.1 million · 3rd of the 27
    4. 7213 10 00Bars and rods › Containing indentations, ribs, grooves or other deformations produced…€13.9 million · 5th of the 27
    5. 7304 31 80Tubes › Cold-drawn or cold-rolled (cold-reduced) › Other€6.2 million · 1st of the 27

    See the sector guide

  • Biodiesel and oleochemicals · 1 line · €63.3 million
    1. 3823 19 30Fatty acid distillate€63.3 million · 4th of the 27

    See the sector guide

  • Aluminium · 2 lines · €24.9 million
    1. 7614 10 00Stranded wire › With steel core€22.3 million · 3rd of the 27 · on 1 January it goes from 4.8% to 3.6%
    2. 7606 11 50Aluminium plates › Painted, varnished or coated with plastics€2.6 million · 4th of the 27 · on 1 January it goes from 6.5% to 5.6%

    See the sector guide

  • Wine · 12 lines · €9.7 million
    1. 2204 29 95Wine of fresh grapes › White€5.1 million · 5th of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
    2. 2204 22 95Wine of fresh grapes › White€2.5 million · 2nd of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
    3. 2204 22 96Wine of fresh grapes › Other varietal wines › Other€1.6 million · 3rd of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
    4. 2204 22 97Wine of fresh grapes › White€262,818 · 4th of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
    5. 2204 21 08Wine of fresh grapes › Other varietal wines€109,772 · 3rd of the 27 · on 1 January it goes from €25.6/hl to €19.2/hl

    See the sector guide

  • Fish and seafood · 11 lines · €8.3 million · first in 1
    1. 0304 41 00Fish fillets and other fish meat › Pacific salmon, Atlantic salmon and Danube salmon€7.5 million · 4th of the 27
    2. 1604 12 99Prepared or preserved fish › Herring › Other€606,881 · 5th of the 27 · on 1 January it goes from 18.1% to 16.3%
    3. 0305 61 00Fish › Herrings (Clupea harengus, Clupea pallasii)€124,019 · 1st of the 27
    4. 0306 95 20Crustaceans › Pandalus spp.€48,578 · 2nd of the 27
    5. 0301 91 90Live fish › Trout › Other€9,124 · 2nd of the 27

    See the sector guide

  • Auto parts · 1 line · €2.0 million
    1. 8408 20 31Compression-ignition internal combustion piston engines › Not exceeding 50 kW€2.0 million · 3rd of the 27

    See the sector guide

  • Tobacco · 1 line · €971,698
    1. 2404 91 90Products containing tobacco › For oral application › Other€971,698 · 5th of the 27 · on 1 January it goes from 14.5% to 12.4%

    See the sector guide

  • Cereals · 1 line · €288,470
    1. 1006 30 21Rice › Round grain€288,470 · 5th of the 27

    See the sector guide

  • Animal feed · 1 line · €5,483
    1. 2302 40 08Bran › Of rice › Other€5,483 · 3rd of the 27 · on 1 January it goes from €80.9/t to €72.8/t

    See the sector guide

  • Hormones, vaccines and medicines · 1 line · €3,931 · first in 1
    1. 3004 43 00Medicaments consisting of mixed or unmixed… › Containing norephedrine or its salts€3,931 · 1st of the 27

    See the sector guide

  • Peanuts · 1 line · €388 · first in 1
    1. 1508 90 10Groundnut oil and its fractions › For technical or industrial uses other than…€388 · 1st of the 27 · on 1 January it goes from 4% to 3%

    See the sector guide

  • Dairy · 4 lines · €137
    1. 0406 90 79Cheese and curd › Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio€128 · 4th of the 27
    2. 0402 10 91Milk and cream › In immediate packings of a net content not exceeding 2,5 kg€5 · 5th of the 27
    3. 0404 10 38Whey › Exceeding 27 %€3 · 5th of the 27
    4. 0406 90 39Cheese and curd › Jarlsberg€1 · 5th of the 27

    See the sector guide

The rest of the nomenclature, by chapter · 231 lines

The lines that belong to no sector of the guides.

  • Chapter 84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof · 41 lines · €914.1 million · first in 5
    1. 8471 50 00Processing units other than those of subheading 8471 41 or 8471 49, whether or not…€740.0 million · 5th of the 27
    2. 8486 10 00Machines and apparatus for the manufacture of boules or wafers€23.5 million · 3rd of the 27
    3. 8479 90 20Machines and mechanical appliances having individual functions › Of cast iron or cast…€22.5 million · 2nd of the 27

    See the chapter

  • Chapter 75 · Nickel and articles thereof · 2 lines · €693.3 million · first in 1
    1. 7501 10 00Nickel mattes€693.2 million · 1st of the 27
    2. 7505 21 00Of nickel, not alloyed€166,037 · 5th of the 27

    See the chapter

  • Chapter 28 · Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes · 23 lines · €376.1 million · first in 2
    1. 2814 10 00Ammonia › Anhydrous ammonia€181.7 million · 4th of the 27 · on 1 January it goes from 4.4% to 3.3%
    2. 2833 24 00Sulphates › Of nickel€80.1 million · 1st of the 27 · on 1 January it goes from 4% to 3%
    3. 2815 12 00Sodium hydroxide › In aqueous solution (soda lye or liquid soda)€70.8 million · 1st of the 27 · on 1 January it goes from 4.4% to 3.3%

    See the chapter

  • Chapter 29 · Organic chemicals · 14 lines · €342.7 million · first in 1
    1. 2901 10 00Acyclic hydrocarbons › Saturated€240.6 million · 2nd of the 27
    2. 2933 19 90Compounds containing an unfused pyrazole ring in the structure€94.3 million · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 2906 13 10Cyclic alcohols and their halogenated › Sterols€4.6 million · 2nd of the 27 · on 1 January it goes from 4.4% to 3.3%

    See the chapter

  • Chapter 38 · Miscellaneous chemical products · 13 lines · €170.4 million · first in 2
    1. 3803 00 10Tall oil › Crude€146.5 million · 1st of the 27
    2. 3815 19 90Reaction initiators › Supported catalysts › Other€11.1 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 3807 00 90Wood tar › Other€6.7 million · 2nd of the 27 · on 1 January it goes from 3.6% to 2.7%

    See the chapter

  • Chapter 31 · Fertilisers · 4 lines · €137.6 million
    1. 3104 20 50With a potassium content evaluated as K 2 O, by weight, > 40 % and ≤ 62 % on the dry…€80.5 million · 3rd of the 27
    2. 3104 20 90With a potassium content evaluated as K 2 O, by weight, > 62 % on the dry anhydrous…€54.1 million · 2nd of the 27
    3. 3104 30 00Potassium sulphate€2.6 million · 5th of the 27

    See the chapter

  • Chapter 25 · Salt; sulphur; earths and stone; plastering materials, lime and cement · 6 lines · €108.7 million · first in 1
    1. 2517 41 00Granules › Of marble€41.9 million · 1st of the 27
    2. 2507 00 20Kaolin€28.7 million · 5th of the 27
    3. 2522 10 00Quicklime€15.3 million · 2nd of the 27

    See the chapter

  • Chapter 85 · Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles · 12 lines · €103.5 million
    1. 8503 00 91Parts suitable for use solely or principally… › Of cast iron or cast steel€40.8 million · 3rd of the 27
    2. 8542 33 90Electronic integrated circuits › Amplifiers › Other€18.2 million · 5th of the 27
    3. 8502 13 80Electric generating sets and rotary converters › Of an output exceeding 2 000 kVA€16.0 million · 5th of the 27

    See the chapter

  • Chapter 74 · Copper and articles thereof · 2 lines · €85.1 million · first in 1
    1. 7403 29 00Refined copper and copper alloys › Other copper alloys€74.3 million · 1st of the 27
    2. 7401 00 00Copper mattes; cement copper (precipitated copper)€10.8 million · 2nd of the 27

    See the chapter

  • Chapter 22 · Beverages, spirits and vinegar · 8 lines · €66.1 million · first in 1
    1. 2207 20 00Ethyl alcohol and other spirits, denatured, of any strength€61.4 million · 3rd of the 27
    2. 2208 30 69Undenatured ethyl alcohol of an alcoholic strength by volume… › More than 2 litres€1.9 million · 5th of the 27
    3. 2206 00 51Other fermented beverages › Cider and perry€844,406 · 2nd of the 27

    See the chapter

  • Chapter 90 · Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof · 5 lines · €59.9 million
    1. 9022 90 20Apparatus based on the use of X-rays or of alpha › Parts and accessories of apparatus…€45.0 million · 4th of the 27
    2. 9018 19 10Instruments and appliances used in medical › Monitoring apparatus for simultaneous…€10.8 million · 4th of the 27
    3. 9014 10 00Direction finding compasses€2.2 million · 5th of the 27

    See the chapter

  • Chapter 81 · Other base metals; cermets; articles thereof · 8 lines · €27.7 million
    1. 8101 97 00Tungsten and articles thereof › Waste and scrap€14.3 million · 2nd of the 27
    2. 8113 00 90Cermets and articles thereof › Other€6.2 million · 5th of the 27 · on 1 January it goes from 4% to 3%
    3. 8112 99 50Beryllium › Niobium (columbium)€5.7 million · 2nd of the 27 · on 1 January it goes from 7.8% to 6.7%

    See the chapter

  • Chapter 83 · Miscellaneous articles of base metal · 2 lines · €26.7 million · first in 1
    1. 8301 40 11Padlocks and locks › Cylinder€21.4 million · 1st of the 27
    2. 8301 70 00Padlocks and locks › Keys presented separately€5.3 million · 3rd of the 27

    See the chapter

  • Chapter 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes · 4 lines · €24.4 million
    1. 1522 00 99Residues resulting from the treatment of fatty substances or animal or vegetable waxes€11.5 million · 4th of the 27
    2. 1502 10 10Fats of bovine animals › For industrial uses other than the manufacture of foodstuffs…€7.8 million · 3rd of the 27
    3. 1514 19 90Rape › Low-erucic-acid rape or colza oil and its fractions › Other€3.8 million · 4th of the 27 · on 1 January it goes from 7.6% to 5.7%

    See the chapter

  • Chapter 39 · Plastics and articles thereof · 2 lines · €23.6 million
    1. 3921 13 90Other plates › Of polyurethanes › Other€12.4 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%
    2. 3905 30 00Polymers of vinyl acetate or of other vinyl esters › Poly, whether or not containing…€11.2 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 89 · Ships, boats and floating structures · 4 lines · €18.6 million
    1. 8903 31 00Yachts and other vessels for pleasure or sports › Of a length not exceeding 7,5 m€9.4 million · 4th of the 27
    2. 8906 90 10Other vessels › Seagoing€5.8 million · 4th of the 27
    3. 8906 90 99Other vessels › Other€3.0 million · 5th of the 27

    See the chapter

  • Chapter 87 · Vehicles other than railway or tramway rolling stock, and parts and accessories thereof · 2 lines · €16.4 million
    1. 8704 31 91Motor vehicles for the transport of goods › New€13.5 million · 2nd of the 27 · on 1 January it goes from 8.7% to 7.5%
    2. 8703 10 11Vehicles specially designed for travelling on snow, with compression-ignition internal…€2.9 million · 2nd of the 27 · on 1 January it goes from 4% to 3%

    See the chapter

  • Chapter 30 · Pharmaceutical products · 1 line · €15.9 million
    1. 3005 90 50Wadding › Of textile materials › Other€15.9 million · 5th of the 27

    See the chapter

  • Chapter 20 · Preparations of vegetables, fruit, nuts or other parts of plants · 9 lines · €13.3 million
    1. 2008 20 90Fruit › Not containing added sugar€12.9 million · 4th of the 27 · on 1 January it goes from 16.7% to 15%
    2. 2009 89 36Juices of tropical fruit€161,198 · 3rd of the 27 · on 1 January it goes from 19% to 17.1%
    3. 2008 60 60Fruit › Not exceeding 1 kg€122,531 · 5th of the 27 · on 1 January it goes from 18.9% to 17%

    See the chapter

  • Chapter 69 · Ceramic products · 3 lines · €10.7 million
    1. 6907 23 00Ceramic flags and paving › Of a water absorption coefficient by weight exceeding 10 %€6.2 million · 5th of the 27 · on 1 January it goes from 4.3% to 3.7%
    2. 6907 22 00Ceramic flags and paving › Of a water absorption coefficient by weight > 0,5 % and ≤ 10 %€2.9 million · 5th of the 27 · on 1 January it goes from 4.3% to 3.7%
    3. 6903 20 10Other refractory ceramic goods › Containing, by weight, less than 45 % of alumina€1.6 million · 3rd of the 27 · on 1 January it goes from 4% to 3%

    See the chapter

  • Chapter 71 · Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin · 2 lines · €8.8 million
    1. 7115 10 00Articles of precious metal or of metal clad with precious metal › Catalysts in the form…€8.8 million · 4th of the 27
    2. 7110 39 00Platinum › Rhodium › Other€39,720 · 5th of the 27

    See the chapter

  • Chapter 51 · Wool, fine or coarse animal hair; horsehair yarn and woven fabric · 8 lines · €8.5 million · first in 1
    1. 5107 20 59Yarn of combed wool › Mixed solely or mainly with synthetic staple fibres › Other€3.9 million · 1st of the 27 · on 1 January it goes from 3.2% to 2.4%
    2. 5109 90 00Yarn of wool or of fine animal hair › Other€2.2 million · 4th of the 27 · on 1 January it goes from 4% to 3%
    3. 5109 10 90Yarn of wool or of fine animal hair › Containing 85 % or more by weight of wool…€1.3 million · 5th of the 27 · on 1 January it goes from 4% to 3%

    See the chapter

  • Chapter 55 · Man-made staple fibres · 4 lines · €8.1 million
    1. 5504 10 00Artificial staple fibres › Of viscose rayon€8.1 million · 5th of the 27
    2. 5514 41 00Woven fabrics of synthetic staple fibres › Of polyester staple fibres, plain weave€15,469 · 5th of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 5515 13 11Other woven fabrics of synthetic staple fibres › Unbleached or bleached€6,210 · 5th of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 47 · Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard · 1 line · €7.5 million
    1. 4706 10 00Pulps of fibres derived from recovered paper or paperboard… › Cotton linters pulp€7.5 million · 5th of the 27

    See the chapter

  • Chapter 86 · Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds · 1 line · €7.1 million
    1. 8606 10 00Railway or tramway goods vans and wagons › Tank wagons and the like€7.1 million · 3rd of the 27

    See the chapter

  • Chapter 65 · Headgear and parts thereof · 1 line · €7.0 million
    1. 6507 00 00Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps…€7.0 million · 5th of the 27

    See the chapter

  • Chapter 44 · Wood and articles of wood; wood charcoal · 8 lines · €6.8 million
    1. 4403 21 10Wood in the rough › Sawlogs€3.2 million · 5th of the 27
    2. 4403 24 00Wood in the rough › Of fir (Abies spp.) and spruce (Picea spp.), other€1.5 million · 4th of the 27
    3. 4403 22 00Wood in the rough › Of pine (Pinus spp.), other€1.1 million · 2nd of the 27

    See the chapter

  • Chapter 43 · Furskins and artificial fur; manufactures thereof · 3 lines · €6.1 million · first in 3
    1. 4301 10 00Raw furskins › Of mink, whole, with or without head, tail or paws€4.3 million · 1st of the 27
    2. 4301 30 00Raw furskins › Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar…€1.2 million · 1st of the 27
    3. 4301 60 00Raw furskins › Of fox, whole, with or without head, tail or paws€597,147 · 1st of the 27

    See the chapter

  • Chapter 26 · Ores, slag and ash · 1 line · €5.2 million
    1. 2620 99 95Slag › Other€5.2 million · 3rd of the 27

    See the chapter

  • Chapter 79 · Zinc and articles thereof · 2 lines · €4.9 million
    1. 7901 20 00Zinc alloys€3.3 million · 3rd of the 27
    2. 7903 10 00Zinc dust€1.6 million · 5th of the 27 · on 1 January it goes from 2.1% to 1.8%

    See the chapter

  • Chapter 70 · Glass and glassware · 2 lines · €3.2 million
    1. 7017 10 00Laboratory › Of fused quartz or other fused silica€2.2 million · 3rd of the 27
    2. 7013 49 91Glassware of a kind used for table › Gathered by hand€1.0 million · 3rd of the 27 · on 1 January it goes from 9.9% to 8.9%

    See the chapter

  • Chapter 88 · Aircraft, spacecraft, and parts thereof · 4 lines · €2.0 million · first in 1
    1. 8807 90 30Parts of goods of heading 8801 › Of suborbital and spacecraft launch vehicles€1.1 million · 3rd of the 27
    2. 8801 00 10Balloons and dirigibles; gliders and hang gliders€408,479 · 4th of the 27
    3. 8806 10 10Unmanned aircraft › Of an unladen weight not exceeding 2 000 kg€259,700 · 1st of the 27 · on 1 January it goes from 6% to 4.5%

    See the chapter

  • Chapter 59 · Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use · 2 lines · €1.5 million
    1. 5911 90 91Textile products and articles › Self-adhesive circular polishing pads of a kind used…€1.2 million · 4th of the 27
    2. 5911 32 11Textile products and articles › Woven fabrics having a batt layer needled on them…€332,832 · 5th of the 27 · on 1 January it goes from 5.2% to 4.7%

    See the chapter

  • Chapter 01 · Live animals · 2 lines · €1.4 million
    1. 0106 19 00Other live animals › Mammals › Other€1.1 million · 5th of the 27
    2. 0105 12 00Turkeys€253,774 · 3rd of the 27 · on 1 January it goes from €138.16/1 000 p/st to €124.33/1 000 p/st

    See the chapter

  • Chapter 54 · Man-made filaments; strip and the like of man-made textile materials · 3 lines · €1.3 million
    1. 5404 12 00Synthetic monofilament of 67 decitex or more and of which no… › Other, of polypropylene€512,512 · 4th of the 27 · on 1 January it goes from 3.2% to 2.4%
    2. 5407 30 00Fabrics specified in note 9 to Section XI€509,159 · 4th of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 5408 24 00Woven fabrics of artificial filament yarn › Printed€269,652 · 5th of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 06 · Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage · 1 line · €1.3 million
    1. 0601 10 90Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant › Other€1.3 million · 3rd of the 27 · on 1 January it goes from 4% to 3%

    See the chapter

  • Chapter 61 · Articles of apparel and clothing accessories, knitted or crocheted · 3 lines · €1.1 million
    1. 6108 99 00Women's or girls' slips › Of other textile materials€642,723 · 4th of the 27 · on 1 January it goes from 10.6% to 9.3%
    2. 6107 29 00Nightshirts › Of other textile materials€251,205 · 5th of the 27 · on 1 January it goes from 10.6% to 9.3%
    3. 6112 31 10Tracksuits › Containing by weight 5 % or more of rubber thread€217,301 · 3rd of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 13 · Lac; gums, resins and other vegetable saps and extracts · 1 line · €1.1 million
    1. 1302 20 10Pectic substances › Dry€1.1 million · 5th of the 27 · on 1 January it goes from 16.8% to 14.4%

    See the chapter

  • Chapter 52 · Cotton · 3 lines · €384,039
    1. 5212 12 10Other woven fabrics of cotton › Mixed mainly or solely with flax€246,388 · 2nd of the 27 · on 1 January it goes from 7.1% to 6.2%
    2. 5212 22 10Other woven fabrics of cotton › Mixed mainly or solely with flax€97,793 · 3rd of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 5212 15 10Other woven fabrics of cotton › Mixed mainly or solely with flax€39,858 · 2nd of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 95 · Toys, games and sports requisites; parts and accessories thereof · 1 line · €319,321
    1. 9506 11 10Articles and equipment for general physical exercise › Cross-country skis€319,321 · 5th of the 27

    See the chapter

  • Chapter 08 · Edible fruit and nuts; peel of citrus fruit or melons · 2 lines · €290,200
    1. 0810 70 00Other fruit › Persimmons€203,592 · 4th of the 27 · on 1 January it goes from 7% to 5.2%
    2. 0813 50 19Mixtures of nuts or dried fruits of this chapter › Containing prunes€86,608 · 4th of the 27 · on 1 January it goes from 7.6% to 5.7%

    See the chapter

  • Chapter 49 · Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans · 1 line · €233,339
    1. 4907 00 30Banknotes€233,339 · 3rd of the 27

    See the chapter

  • Chapter 07 · Edible vegetables and certain roots and tubers · 1 line · €191,435 · first in 1
    1. 0711 51 00Vegetables provisionally preserved › Mushrooms of the genus Agaricus€191,435 · 1st of the 27 · on 1 January it goes from 8.4% + €167.12/100 kg/net eda to 7.2% + €143.25/100 kg/net eda

    See the chapter

  • Chapter 53 · Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn · 1 line · €8,047
    1. 5308 20 90Yarn of other vegetable textile fibres › Put up for retail sale€8,047 · 4th of the 27 · on 1 January it goes from 3.9% to 2.9%

    See the chapter

  • Chapter 37 · Photographic or cinematographic goods · 1 line · €7,437
    1. 3702 32 20Photographic film in rolls › Of a width not exceeding 35 mm › Other€7,437 · 4th of the 27 · on 1 January it goes from 4.2% to 3.1%

    See the chapter

  • Chapter 17 · Sugars and sugar confectionery · 1 line · €3,652
    1. 1702 40 10Other sugars › Isoglucose€3,652 · 2nd of the 27

    See the chapter

  • Chapter 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes · 1 line · €2,404
    1. 2707 99 50Oils and other products of the distillation of high temperature coal tar › Basic products€2,404 · 2nd of the 27

    See the chapter

  • Chapter 12 · Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder · 1 line · €958
    1. 1212 91 20Sugar beet and sugar cane › Dried, whether or not ground€958 · 4th of the 27 · on 1 January it goes from €20.9/100 kg/net to €18.81/100 kg/net

    See the chapter

  • Chapter 05 · Products of animal origin, not elsewhere specified or included · 1 line · €817
    1. 0506 10 00Bones and horn-cores › Ossein and bones treated with acid€817 · 3rd of the 27

    See the chapter

  • Chapter 58 · Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery · 1 line · €286
    1. 5803 00 30Gauze › Of silk or silk waste€286 · 5th of the 27 · on 1 January it goes from 6.4% to 5.6%

    See the chapter

  • Chapter 04 · Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included · 1 line · €79
    1. 0410 10 91Insects and other edible products of animal origin › Flours and meals€79 · 3rd of the 27

    See the chapter

  • Chapter 11 · Products of the milling industry; malt; starches; inulin; wheat gluten · 1 line · €13
    1. 1103 20 25Cereal groats › Of rye or barley€13 · 2nd of the 27 · on 1 January it goes from €149.62/t to €128.25/t

    See the chapter

The lines where Finland imports most

By value imported from outside the Union. The code opens the sheet, with the duty, the quota, the rule of origin and the requirements.

  1. 2603 00 00Copper ores and concentrates€949.3 million · 4th of the 27
  2. 8471 50 00Processing units other than those of subheading 8471 41 or 8471 49, whether or not…€740.0 million · 5th of the 27
  3. 7501 10 00Nickel mattes€693.2 million · 1st of the 27
  4. 2616 90 00Precious-metal ores and concentrates › Other€459.0 million · 2nd of the 27
  5. 2709 00 10Petroleum oils and oils obtained from bituminous minerals › Natural gas condensates€443.4 million · 3rd of the 27
  6. 2604 00 00Nickel ores and concentrates€311.7 million · 1st of the 27
  7. 2901 10 00Acyclic hydrocarbons › Saturated€240.6 million · 2nd of the 27
  8. 2814 10 00Ammonia › Anhydrous ammonia€181.7 million · 4th of the 27 · on 1 January it goes from 4.4% to 3.3%
  9. 3803 00 10Tall oil › Crude€146.5 million · 1st of the 27
  10. 2608 00 00Zinc ores and concentrates€119.5 million · 4th of the 27
  11. 2933 19 90Compounds containing an unfused pyrazole ring in the structure€94.3 million · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%
  12. 3104 20 50With a potassium content evaluated as K 2 O, by weight, > 40 % and ≤ 62 % on the dry…€80.5 million · 3rd of the 27
  13. 2710 19 71Petroleum oils and oils obtained from bituminous minerals › For undergoing a specific…€80.2 million · 2nd of the 27
  14. 2833 24 00Sulphates › Of nickel€80.1 million · 1st of the 27 · on 1 January it goes from 4% to 3%
  15. 7403 29 00Refined copper and copper alloys › Other copper alloys€74.3 million · 1st of the 27
  16. 2815 12 00Sodium hydroxide › In aqueous solution (soda lye or liquid soda)€70.8 million · 1st of the 27 · on 1 January it goes from 4.4% to 3.3%
  17. 3823 19 30Fatty acid distillate€63.3 million · 4th of the 27
  18. 2207 20 00Ethyl alcohol and other spirits, denatured, of any strength€61.4 million · 3rd of the 27
  19. 3104 20 90With a potassium content evaluated as K 2 O, by weight, > 62 % on the dry anhydrous…€54.1 million · 2nd of the 27
  20. 9022 90 20Apparatus based on the use of X-rays or of alpha › Parts and accessories of apparatus…€45.0 million · 4th of the 27

Source Eurostat · Comext (DS-045409), 2025

What changes on 1 January 2027 in these lines

  • 108have their duty for Argentina cut

The ones that go down, by what the country imports

  1. 2814 10 00Ammonia › Anhydrous ammoniafrom 4.4% to 3.3% · €181.7 million
  2. 2933 19 90Compounds containing an unfused pyrazole ring in the structurefrom 5.2% to 3.9% · €94.3 million
  3. 2833 24 00Sulphates › Of nickelfrom 4% to 3% · €80.1 million
  4. 2815 12 00Sodium hydroxide › In aqueous solution (soda lye or liquid soda)from 4.4% to 3.3% · €70.8 million
  5. 7614 10 00Stranded wire › With steel corefrom 4.8% to 3.6% · €22.3 million
  6. 2804 69 00Hydrogen › Silicon › Otherfrom 4.4% to 3.3% · €21.0 million
  7. 7202 21 00Ferro-alloys › Containing by weight more than 55 % of siliconfrom 4.9% to 4.2% · €16.7 million
  8. 8704 31 91Motor vehicles for the transport of goods › Newfrom 8.7% to 7.5% · €13.5 million
  9. 2008 20 90Fruit › Not containing added sugarfrom 16.7% to 15% · €12.9 million
  10. 3921 13 90Other plates › Of polyurethanes › Otherfrom 5.2% to 3.9% · €12.4 million
  11. 3905 30 00Polymers of vinyl acetate or of other vinyl esters › Poly, whether or not containing…from 5.2% to 3.9% · €11.2 million
  12. 3815 19 90Reaction initiators › Supported catalysts › Otherfrom 5.2% to 3.9% · €11.1 million
  13. 3807 00 90Wood tar › Otherfrom 3.6% to 2.7% · €6.7 million
  14. 8113 00 90Cermets and articles thereof › Otherfrom 4% to 3% · €6.2 million
  15. 6907 23 00Ceramic flags and paving › Of a water absorption coefficient by weight exceeding 10 %from 4.3% to 3.7% · €6.2 million

Every line that changes that day

Source EU-Mercosur Agreement, Appendix 2-A-1 (EU schedule)

The label language

We have not loaded which language Finland requires yet. It is set by national law, and we only load the ones checked against that law.

Article 15 of Regulation (EU) 1169/2011 says that «mandatory food information shall appear in a language easily understood by the consumers of the Member States where a food is marketed […] the Member States in which a food is marketed may stipulate that the particulars shall be given in one or more languages from among the official languages of the Union».

Source Regulation (EU) 1169/2011, Article 15

Excise duties in Finland

On top of the duty and VAT, Finland charges excise duties on alcohol, tobacco and energy when the goods are released for consumption. The categories are set by EU directives and the amounts by each country. Situation on 1 July 2026, according to TEDB.

Alcoholic beverages

Beer

RateAmountCondition
Standard rate€36.71 per hl per degree of alcohol (% vol)alcoholic strength above 3.5% vol up to 100% vol
Reduced rate · low-strength beer€28.75 per hl per degree of alcohol (% vol)TEDB: “Applicable also as basis for the reduced rates for independent small breweries”
Reduced rate · small independent breweries€18.355 per hl per degree of alcohol (% vol)TEDB: “-50 %”
Reduced rate · small independent breweries€25.697 per hl per degree of alcohol (% vol)TEDB: “-30 %, tax reductions are cumulative”
Reduced rate · small independent breweries€29.368 per hl per degree of alcohol (% vol)TEDB: “-20 %, tax reductions are cumulative”
Reduced rate · small independent breweries€33.039 per hl per degree of alcohol (% vol)TEDB: “-10 %, tax reductions are cumulative”
Reduced rate · small independent breweries€14.375 per hl per degree of alcohol (% vol)TEDB: “-50 %”
Reduced rate · small independent breweries€20.125 per hl per degree of alcohol (% vol)TEDB: “-30 %, tax reductions are cumulative”
Reduced rate · small independent breweries€23 per hl per degree of alcohol (% vol)TEDB: “-20 %, tax reductions are cumulative”
Reduced rate · small independent breweries€25.875 per hl per degree of alcohol (% vol)TEDB: “-10 %, tax reductions are cumulative”

Still wine

RateAmountCondition
Standard rate€504.97 per hl of productalcoholic strength above 8% vol up to 18% vol
Reduced rate (up to 8.5% vol)€340.7 per hl of productalcoholic strength above 5.5% vol up to 8% vol
Reduced rate (up to 8.5% vol)€219.02 per hl of productalcoholic strength above 2.8% vol up to 5.5% vol
Reduced rate (up to 8.5% vol)€36 per hl of productalcoholic strength above 1.2% vol up to 2.8% vol

Sparkling wine

RateAmountCondition
Standard rate€504.97 per hl of productalcoholic strength above 8% vol up to 18% vol
Reduced rate (up to 8.5% vol)€340.7 per hl of productalcoholic strength above 5.5% vol up to 8% vol
Reduced rate (up to 8.5% vol)€219.02 per hl of productalcoholic strength above 2.8% vol up to 5.5% vol
Reduced rate (up to 8.5% vol)€36 per hl of productalcoholic strength above 1.2% vol up to 2.8% vol

Other still fermented beverages

RateAmountCondition
Standard rate€504.97 per hl of productalcoholic strength above 8% vol up to 18% vol
Reduced rate (up to 8.5% vol)€340.7 per hl of productalcoholic strength above 5.5% vol up to 8% vol
Reduced rate (up to 8.5% vol)€219.02 per hl of productalcoholic strength above 2.8% vol up to 5.5% vol
Reduced rate (up to 8.5% vol)€36 per hl of productalcoholic strength above 1.2% vol up to 2.8% vol

Other sparkling fermented beverages

RateAmountCondition
Standard rate€504.97 per hl of productalcoholic strength above 8% vol up to 18% vol
Reduced rate (up to 8.5% vol)€340.7 per hl of productalcoholic strength above 5.5% vol up to 8% vol
Reduced rate (up to 8.5% vol)€219.02 per hl of productalcoholic strength above 2.8% vol up to 5.5% vol
Reduced rate (up to 8.5% vol)€36 per hl of productalcoholic strength above 1.2% vol up to 2.8% vol

Intermediate products

RateAmountCondition
Standard rate€886.24 per hl of productalcoholic strength above 15% vol up to 22% vol
Reduced rate (up to 15% vol)€575.95 per hl of productalcoholic strength above 1.2% vol up to 15% vol

Sparkling intermediate products

RateAmountCondition
Standard rate€886.24 per hl of productalcoholic strength above 15% vol up to 22% vol
Reduced rate (up to 15% vol)€575.95 per hl of productalcoholic strength above 1.2% vol up to 15% vol

Ethyl alcohol (spirit drinks)

RateAmountCondition
Standard rate€5,628 per hl of pure alcohol·
Reduced rate · low strength, regions or other cases€3,133 per hl of pure alcoholTEDB: “>1.2%<=2.8%”
Reduced rate · low strength, regions or other cases€5,557 per hl of pure alcoholTEDB: “>2.8%<=10%”

Source Council Directive 92/83/EEC (consolidated version of 1 January 2022)

Manufactured tobacco

Cigarettes

RateAmountCondition
Specific€115.9 per 1,000 units·
Ad valorem52% of the retail selling price·
Minimum€425.6 per 1,000 units·

Cigars and cigarillos

RateAmountCondition
Specific€167.4 per 1,000 units·
Ad valorem34% of the retail selling price·
Minimum€425.6 per 1,000 units·

Fine-cut tobacco for rolling cigarettes

RateAmountCondition
Specific€98.1 per kg·
Ad valorem52% of the retail selling price·
Minimum€330.5 per kg·

Other smoking tobacco

RateAmountCondition
Specific€137.9 per kg·
Ad valorem48% of the retail selling price·

Source Council Directive 2011/64/EU

Energy products and electricity

Petrol

RateAmountCondition
Leaded€671 per 1,000 lTEDB: “Not available in Finland”
Unleaded€671 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments".”

Gas oil

RateAmountCondition
Motor fuel€479 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Heating, business use€257 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments".”
Heating, non-business use€257 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments".”
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€257 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments". Agricultural, horticultural and piscicultural works are entitled to refund for the energy content tax, 103.3 (the average effective rate after the refund: 162)”
Art. 15(3): agriculture, horticulture, fish farming and forestry€257 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments". Agricultural, horticultural and piscicultural works are entitled to refund for the energy content tax, 103.3 (the average effective rate after the refund: 162)”
Art. 8(2)(b): stationary motors€257 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments".”
Art. 8(2)(c): construction, civil engineering and public works machinery€257 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments".”
Art. 8(2)(d): vehicles intended for use off the public highway€257 per 1,000 lTEDB: “The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments".”
Art. 15(1)(e): rail€257 per 1,000 lTEDB: “No special rate for these uses. The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments".”
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)€479 per 1,000 lTEDB: “No special rate for these uses. The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments".”
Art. 7(2): commercial gas oil used as motor fuel€479 per 1,000 lTEDB: “No special rate for commercial gas oil. The average rate of all fossil and corresponding bio fuels using volumes in 2025 and rates in force since April 2026 (in versions before 2021: the highest possible rate for fossil fuel component) There are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”

Kerosene

RateAmountCondition
Motor fuel€752.7 per 1,000 l·
Heating, business use€752.7 per 1,000 l·
Heating, non-business use€752.7 per 1,000 l·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€752.7 per 1,000 l·
Art. 15(3): agriculture, horticulture, fish farming and forestry€752.7 per 1,000 l·
Art. 8(2)(b): stationary motors€752.7 per 1,000 l·
Art. 8(2)(c): construction, civil engineering and public works machinery€752.7 per 1,000 l·
Art. 8(2)(d): vehicles intended for use off the public highway€752.7 per 1,000 l·

Heavy fuel oil

RateAmountCondition
Heating, business use€303.8 per 1,000 kg·
Heating, non-business use€303.8 per 1,000 kg·
Art. 15(3): agriculture, horticulture, fish farming and forestry€303.8 per 1,000 kgTEDB: “Agricultural, piscicultural and horticultural works are entitled to refund for the energy content tax, 115.9 (the effective rate after the refund: 189.5)”

LPG

RateAmountCondition
Motor fuel€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Heating, business use€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Heating, non-business use€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Art. 15(1)(i): motor fuel€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Art. 15(3): agriculture, horticulture, fish farming and forestry€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Art. 8(2)(b): stationary motors€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Art. 8(2)(c): construction, civil engineering and public works machinery€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Art. 8(2)(d): vehicles intended for use off the public highway€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)€315.1 per 1,000 kgTEDB: “The rate for most commonly used product, but there are several rates based on objective criteria depending on energy content and environmental performance of the fuel. See "General comments"”

Natural gas

RateAmountCondition
Motor fuel€5.85 per GJTEDB: “Only one rate for natural gas for all purposes (heating, propellant and mobile machinery). The rate is calculated for heating fuels, where the values behind the rates are lower than for fuels used as propellant. The rate 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088) The rate for biogas in transport use is either 23.37, 16.90 or 10.43 €/MWh and biogas for other use is either 23.37, 7.77 or 1.30 €/MWh depending on what it was produced from.”
Heating, business use€5.85 per GJTEDB: “The national rate is 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088). The rate for biogas is either 23.354, 7.754 or 1.284 €/MWh depending on what it was produced from. See "General comments”
Heating, non-business use€5.85 per GJTEDB: “The national rate is 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088). The rate for biogas is either 23.354, 7.754 or 1.284 €/MWh depending on what it was produced from. See "General comments”
Art. 15(1)(i): motor fuel€5.85 per GJTEDB: “Only one rate for natural gas for all purposes (heating, propellant and mobile machinery). The rate is calculated for heating fuels, where the values behind the rates are lower than for fuels used as propellant. The rate 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088) The rate for biogas in transport use is either 23.37, 16.90 or 10.43 €/MWh and biogas for other use is either 23.37, 7.77 or 1.30 €/MWh depending on what it was produced from.”
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€5.85 per GJTEDB: “Only one rate for natural gas for all purposes (heating, propellant and mobile machinery). The rate is calculated for heating fuels, where the values behind the rates are lower than for fuels used as propellant. The rate 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088) The rate for biogas in transport use is either 23.37, 16.90 or 10.43 €/MWh and biogas for other use is either 23.37, 7.77 or 1.30 €/MWh depending on what it was produced from.”
Art. 15(3): agriculture, horticulture, fish farming and forestry€5.85 per GJTEDB: “The rate 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088) The rate for biogas in transport use is either 23.37, 16.90 or 10.43 €/MWh and biogas for other use is either 23.37, 7.77 or 1.30 €/MWh depending on what it was produced from. See "General comments"”
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)€5.85 per GJTEDB: “The rate 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088) The rate for biogas in transport use is either 23.37, 16.90 or 10.43 €/MWh and biogas for other use is either 23.37, 7.77 or 1.30 €/MWh depending on what it was produced from. See "General comments"”
Art. 8(2)(b): stationary motors€5.85 per GJTEDB: “The national rate is 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088). The rate for biogas is either 23.354, 7.754 or 1.284 €/MWh depending on what it was produced from. See "General comments”
Art. 8(2)(c): construction, civil engineering and public works machinery€5.85 per GJTEDB: “The national rate is 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088). The rate for biogas is either 23.354, 7.754 or 1.284 €/MWh depending on what it was produced from. See "General comments”
Art. 8(2)(d): vehicles intended for use off the public highway€5.85 per GJTEDB: “The national rate is 23.37 €/MWh (net calorific value), which is converted to gross calorific value (1/1.1088). The rate for biogas is either 23.354, 7.754 or 1.284 €/MWh depending on what it was produced from. See "General comments”

Coal and coke

RateAmountCondition
Heating, business use€219.97 per GJTEDB: “The national rate is 219.97 EUR/Tonne, conversion rate is 0.0316 t/GJ.”
Heating, non-business use€219.97 per GJTEDB: “The national rate is 219.97 EUR/Tonne, conversion rate is 0.0316 t/GJ.”
Art. 15(3): agriculture, horticulture, fish farming and forestry€219.97 per GJTEDB: “The national rate is 219.97 EUR/Tonne, conversion rate is 0.0316 t/GJ.”
Art. 15(1)(e): rail€219.97 per GJTEDB: “The national rate is 219.97 EUR/Tonne, conversion rate is 0.0316 t/GJ.”

Electricity

RateAmountCondition
Business use€1.32 per MWhTEDB: “This reduced rate is only for the following businesses: Industrial use, agriculture. Other businesses pay the higher rate (here: rate for non-business use). The reduced rate is also for electricity supplied to heat pumps and electric boilers that generate heat for the district heating network, for heat pumps with a nominal thermal output of at least 0,5 MW not connected to the district heating network, and for recirculating water pumps in geothermal heating plants”
Non-business use€23.22 per MWhTEDB: “All uses, except industrial use, agriculture and certain heat pumps etc. (see the "additional information" field for "business use")”
Art. 15(3): agriculture, horticulture, fish farming and forestry€1.32 per MWh·
Art. 15(1)(e): rail€0 per MWh·
Art. 15(1)(e): metro, tram and trolleybus€0 per MWh·

Source Council Directive 2003/96/EC (consolidated version of 10 January 2023)

Source TEDB · Taxes in Europe Database (European Commission) · Finland

Counted on 30 October 2026. Before shipping, open the sheet of the line, which has the year-by-year schedule, the quota, the rule of origin and the calculator. See the 27 countries.

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