Åland is part of the EU, but outside the EU VAT area. This affects the sending of shipments that contain goods.
Check the requirements for Åland
Shipments containing goods require customs documents, as Åland is outside the EU VAT area. If you are sending goods for sale, attach a document for customs purposes showing the value of the goods.Incomplete markings or forms will slow down delivery. If needed, the Finnish Customs and the Tax Administration provide tax advice related to trade with Åland.
Required documents for shipments
Parcels and freight units
Registered Customs customers: In addition to the domestic address label, add the marking Customs / Tull
and the registration number.
Other companies: In addition to the domestic address label, attach one document showing the value of the shipment including costs, such as a commercial invoice, consignment note, packing list or customs declaration.
Letter shipments containing goods
Registered Customs customers: Add the marking Customs / Tull and the registration number on the address label or next to the express label.
Other companies: In addition to the address label or express label, attach a CN22 customs declaration. If the value of the shipment exceeds 300 SDR (approx. EUR 350), also attach a CN23. If needed, include a commercial invoice or packing list.
Other shipments
Letters, postcards and subscribed newspapers do not require attachments.
Things to note before sending
The country code for Åland is AX. The address must also include ÅLAND or AHVENANMAA.
Remember to add the sender’s VAT border number to the shipment and place a copy of the commercial invoice in a plastic pouch on the shipment. Without the VAT border number, the recipient must carry out customs clearance and the shipment will be held at Åland Customs.
A missing invoice can be sent by email to
Companies selling to Åland are advised to obtain a VAT border number to facilitate trade. Questions regarding registration are handled by the Mariehamn Customs office, tel. +358 20 391 110.