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Responsible for the service Finnish Customs

Preliminary ruling

  • Service
  • Nationwide
  • Public service

Under certain situations, you can apply for a preliminary ruling for your company from Customs. Such situations include:

• fairway dues

• import VAT, when the tax is levied upon customs clearance

• excise tax, when the tax is levied upon customs clearance

The preliminary ruling of Customs is binding and valid for a fixed term.

The preliminary ruling is subject to a fee. You can find more information about tax-specific preliminary rulings and their fees on Customs website. The link is available in the service channels.

Do the following

You can apply for a preliminary ruling by submitting a written application in free format. Send the application to Customs registry office. You can find further details on how to apply as well as the contact details of the registry office on Customs website.

To whom and on what terms

A fee is charged for the service.

You can find the Ministry of Finance's decree on the fees charged for Customs’ services on Finland’s online statute collection ( A link to the decree is also available in the service channels from the Price list - webpage.

Background information

Suomen sähköinen säädöskokoelma

Basic information

The service is provided byFinnish Customs
Responsible for the serviceFinnish Customs
Area Whole Finland
Available languagesFinnish, Swedish
Text edited by: Finnish Customs
Updated: 10/2/2022