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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 informa ...

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.

Background information

Suomen sähköinen säädöskokoelma

The service is provided by

Finnish Customs

Responsible for the service

Finnish Customs
Text edited by: Finnish Customs
Updated: 18/9/2023