For Dealers, Artists and Creators, we offer this list of links that may help you deal with Customs and taxes in Finland. Please contact the relevant Finnish authorities for definitive information.
The easiest procedure may be to use an ATA carnet which is a is an international customs and temporary export-import document/procedure. This applies e.g. between USA and European Union. A list of the other countries this applies to is available online. A carnet is valid for up to 6 months from its issue date for Exhibitions and Fairs. With a carnet, there is no need for separate import tax or VAT.
www.atacarnet.com/what-carnet
www.youtube.com/watch?v=wwn5r9b0sNg
For professional dealers and artists:
- What things are Dealers/Creator/Artists allowed/not allowed to sell?
- WorldCon 75 will not allow food or drink or weapons to be sold. You may sell replica or LARP weapons, please contact us to discuss.
- What is the situation with Finnish VAT (Value Added Tax)?
- Please see www.vero.fi/en-US/Companies_and_organisations/VAT.
Without a carnet the vendor has to pay VAT + taxes when coming through customs. They then also have to declare what they have not sold when leaving Finland and apply for refund on the taxes payed for those. - What are the customs arrangements for importing things into Finland?
- Finnish customs:
tulli.fi/en/businesses/import
(Please note that as of early July 2017, the English version of the tulli.fi website is under construction by customs, and the text is still in Finnish. You may wish to contact Tulli/Tull/Customs directly.) - Are there any other relevant taxes?
- Not as far as we have been able to find out.
- Who requires a visa?
- Please see formin.finland.fi/public/default.aspx?nodeid=49459&culture=en-US&contentlan=2.
- Are Dealers and Creators required to give receipts?
- Please see www.vero.fi/en-US/Precise_information/FAQ/The_rules_on_giving_receipts_to_customer(30656).
Basically if anyone buying is asking for a receipt the vendor has to provide one. It can also be hand written.
For hobbyists/con-runners:
- Can conventions/fan societies run raffles/similar?
- Please see www.poliisi.fi/licences/non-money_lotteries/when_is_a_licence_not_needed/small-scale_lotteries.
Further questions may be directed to:
dealers@worldcon.fi
artshow@worldcon.fi
creators-alley@worldcon.fi