The following items may be imported into Finland from non-EU countries (and from the Åland Islands) without incurring customs duty:

• 200 cigarettes or 50 cigars or 250g of tobacco or 100 cigarillos.
• 2l of alcoholic beverages of less than 22% by volume or 1l of alcoholic beverages of more than 22% by volume, 2l of sparkling wine and 16l of beer.
• 50g of perfume and 250ml of eau de toilette.
• 100g of tea or 40g of tea extract and essence and 500g of coffee or 200g of coffee extract or essence.

Note: If you are entering Finland from one of the nations that acceded to the EU in May 2004, note the following restrictions on the import of tobacco-based products:
Czech Republic: 200 cigarettes or 100 cigarillos or 50 cigars or 250g tobacco; Hungary, Latvia, Lithuania, Poland, Slovak Republic and Slovenia: 200 cigarettes; Estonia: 200 cigarettes or 250g of tobacco.

The import of alcoholic beverages over 22% is only allowed by persons aged 20 years or over; alcoholic beverages up to 22% may be imported by persons aged 18 years or over.

The import and export of certain foods, plants, medicines (must be accompanied by a doctor's note) and works of art are subject to certain restrictions and formalities. The import of drinks containing more than 60% alcohol by volume is prohibited. Firearms may be temporarily imported by hunters with a license from the Ministry of Interior, issued through the police service. Contact the Finnish Tourist Board for further details (see Contact Addresses).

Abolition of duty-free goods within the EU
On 30 June 1999, the sale of duty-free alcohol and tobacco at airports and at sea was abolished in all of the original 15 EU member states. Of the 10 new member states that joined the EU on 1 May 2004 and the two states that joined on 1 January 2007, these rules apply to all new member states, except for Estonia, Latvia, Lithuania, Bulgaria, and Romania.

There are transitional rules in place for visitors returning to one of the original 15 EU countries from one of these four new countries. Nine of the original 15 EU member states put in place transitional rules for goods from Estonia, Latvia and Lithuania. These are Austria, Belgium, Germany, UK, Denmark, Sweden, Finland, France and Ireland. Imports into these countries include a restriction of 200 cigarettes. An additional restriction of 250g of tobacco for rolling cigarettes applies to Estonia. Four of the original 15 EU member states put in place transitional rules for goods from Bulgaria and Romania. These are Germany, UK, Denmark and Hungary. The restriction for travellers is 200 cigarettes. 

But for all other EU member states, there are no limits imposed on importing tobacco and alcohol products from one EU country to another.

Travellers should note that they may be required to prove at customs that the goods purchased are for personal use only. Member states may follow the EU's guide levels of: 10l of spirits; 20l of intermediate products; 90l of wine (including a maximum of 60l of sparkling wines); 110l of beer; 800 cigarettes; 400 cigarillos (cigars weighing not more than 3g each); 200 cigars and 1kg of tobacco.

All of the transitional rules will expire December 2009.