Export opportunities for Australian exporters exist in all economic sectors. Austrade has targeted information and communications technology and wine exports as being the most promising industries in Finland for Australian companies.
Import tariffs
Tariff are grounded on the Harmonised System. The majority of duties are ad valorem, assessed on the CIF value (Incoterms 1990). The EU has preferential treaties.
Duties and other import taxes are levied on the customs value of the products at the point of import. The customs value is grounded on the transaction value of the products imported. In practice, the cost, insurance and freight value is usually used as the customs value. To assess customs value, the place of import must be specified. In the case of sea and air cargo, the place of import is the unloading location. In surface transportation, it’s the Customs Office at the frontier.
Non-tariff import barriers
The majority of restrictions concern import of some types of steel, in particular from the Commonwealth of Independent States (CIS), as well as import of a number of articles from China. The restrictions are in the form of quotas, licensing and other control steps. The quotas are EU-wide. Access to quotas can depend on whether the importer is an established traditional supplier or a beginner.
Finland is covered by European Union anti-dumping legislation, the EU’s principal and most comprehensive import protection mechanism. Finland has also adopted the Generalised System of Preferences of the EU. Also Finland applies import taxes imposed by the EU.
Import licensing is required for textile products, some china products (other than textiles), some foodstuffs and some iron and steel products. Import licences are given on application by the National Board of Customs.
Other import restrictions include veterinary border controls on meat and meat goods, milk and milk goods and fish and fish products.
Phytosanitary border controls apply to live plants. CITES products (including weapons), are prohibited. A state-owned (firm Alko) has the retail monopoly on alcoholic beverages.
A number of products are subject to compulsory technical regulations and standard controls, eg. consumer and utility products, food products, cosmetics, paint products.
Import documentation: Pro-forma invoice; commercial invoice; bill of lading; packing list; certificate of origin.
A customs declaration and a declaration of dutiable value (besides the import licence and commercial invoice) are required by the importer upon entry. | 
