Importing from China to Finland: customs duty and VAT

How is customs duty on goods from China calculated?

Duty is calculated in three steps:

1. CN code. Every product is classified under an eight-digit Combined Nomenclature (CN) code. The code decides the duty rate and any extra measures, such as anti-dumping duty or licence requirements.
2. Customs value. This is usually the price of the goods plus freight and insurance up to the EU border. If you buy EXW or FOB, the freight from China is added to the invoice price. If you buy CIF, it is already included. For air freight, EU rules set how much of the air freight cost is counted. Invoices in US dollars or yuan are converted at the customs exchange rate on the date of the declaration.
3. Duty rate. The rate for the CN code is in the EU’s TARIC database. It is a percentage of the customs value. The EU has no trade agreement with China, so the normal third-country rate applies.

You can check rates yourself in TARIC. Finnish Customs explains the import rules on its page Import from outside the EU.

How is import VAT calculated?

Import VAT at the general rate of 25.5% is charged on the customs value plus duty, plus known transport costs to the first destination in Finland. Some goods, such as food and books, have a reduced rate. A VAT-registered business reports import VAT to the Finnish Tax Administration and can normally deduct it in the same return, so for most companies the real cost is the duty. More on how clearance works: customs clearance in Finland.

Example: duty and VAT on a shipment from China

This is a fictional example with round figures, not a real rate for any product.

The example leaves out transport inside Finland. If that cost is known at clearance, it is added to the VAT base. If the goods carried anti-dumping duty, it would be added to the duty before VAT is calculated.

Which Chinese goods carry anti-dumping duty?

The EU applies anti-dumping duty, and sometimes countervailing (anti-subsidy) duty, to a number of products from China. Well-known examples include e-bikes, certain steel products, steel fasteners such as screws and bolts, and ceramic tiles. The list changes as measures are introduced, extended or expire.

These duties can be high, sometimes much higher than the normal duty, and the rate often depends on which Chinese manufacturer made the goods. In TARIC each named manufacturer has its own additional code, and the lower company-specific rate applies only if the invoice meets the stated requirements. Check this before you choose a supplier, not after the goods arrive.

What product safety rules apply to goods from China?

Many products must meet EU requirements before they can be sold in Finland:

• CE marking for, among others, electrical equipment, machinery, toys, radio equipment and personal protective equipment. You should have the EU declaration of conformity and the technical documentation, not just a CE sticker on the product.
• General product safety: consumer products must be safe, and many products must have an economic operator in the EU who is responsible for them. When you import from China, that is often you as the importer.
• Other rules apply to chemicals, cosmetics, food contact materials, batteries and food.

Finnish Customs and the market surveillance authorities can stop non-compliant goods at import and test them. Ask the supplier for the certificates before you order, and send them to us with the shipping documents.

What is changing for low-value e-commerce imports?

Goods worth no more than EUR 150 have been exempt from customs duty, but the EU has decided to remove this exemption so that small parcels from online sellers pay duty as well. Import VAT already applies to all imports regardless of value. If you sell to consumers or import many small parcels from Chinese platforms, check the current rules on the Finnish Customs website before you plan your prices.

Does CBAM apply to my imports from China?

If you import iron, steel, aluminium, fertilisers, cement or hydrogen, or products made from them such as screws or steel structures, the EU Carbon Border Adjustment Mechanism (CBAM) may apply. Importers above the annual weight threshold must be authorised CBAM declarants and need emissions data from the supplier. See the CBAM section on our page sea freight from China to Finland.

Which documents do I need?

• Commercial invoice showing the real price, currency, Incoterm and the Finnish importer
• Packing list with packages, weights and dimensions
• Bill of lading for sea freight or air waybill (AWB) for air freight
• The importer’s EORI number and a customs power of attorney for us
• CE declaration of conformity, test reports or other certificates where required
• CBAM data for steel, aluminium and other CBAM goods
• Proof of payment or the purchase contract if Customs asks about the value

Common mistakes when importing from China

1. Undervalued invoice: the supplier offers to write a lower value “to save duty”. Customs can compare prices, reassess duty and VAT afterwards and impose a penalty, and the goods can be held while the value is checked.
2. Wrong CN code: a vague description such as “parts” or “accessories” leads to the wrong rate, extra duty later or missed anti-dumping duty. Send us a clear description, the material and the intended use.
3. Anti-dumping duty found too late: the goods are already in Finland when the extra duty shows up. Check the code and the manufacturer before you order.
4. No certificates: a product without a declaration of conformity can be stopped at the border. Get the documents from the supplier first.
5. Missing EORI or importer details: clearance stops until the invoice is corrected. Make sure the supplier puts your company and EORI number on the invoice.
6. CIF surprises: on CIF terms you still pay the destination charges in Finland. See sea freight from China for how to compare CIF and FOB.

How we handle your import from China

1. Before shipping: you send the product details and the supplier’s pro forma invoice. We check the CN code, anti-dumping measures and certificate requirements and estimate the duty and VAT.
2. Transport: we book air freight, typically 1–3 days, or sea freight from China.
3. Declaration: we file the import declaration as your representative before the goods arrive.
4. Release: our team works every working day at the Helsinki Airport cargo area and Vuosaari port, so inspections and questions from Customs are handled quickly. A customs warehouse is available if the goods need to wait.
5. Delivery: we deliver the goods to your address, and you get the customs decision for your accounts.

Updated 14 October 2026 · Reviewed by Artem Tchervonni, Managing Director