In accordance with the decision of the Parliament:

General provisions

ARTICLE 1

Ethyl alcohol and alcoholic beverages shall be subject to the State tax on alcohol and alcoholic beverages, as provided for in this Act.

Paragraph 2 has been repealed by L 3.12.2004/1039 .

ARTICLE 2

This law applies to the products listed in the tax table.

This law shall not apply to alcohol (1143/94) in Article 4 Shall be made at home.

This law shall not apply to products which are heavily denatured in accordance with the provisions or regulations issued by Finland or any other Member State of the Community. Nor shall the law apply to products which, in accordance with the provisions of the Member States, are mildly denatured and are used for the manufacture of products other than those used for the purposes of pleasure.

ARTICLE 3

For the purposes of this law:

(1) Alcoholic beverages A beverage intended for consumption containing more than 1,2 % by volume of ethyl alcohol; beer is considered to be an alcoholic beverage, when it contains more than 0,5 % by volume of ethyl alcohol; (11.4.1997/308)

(2) Olue A malt liquor falling within the tariff heading 2203 and a mixture of beer and non-alcoholic beverages falling within heading 2206 with an alcoholic strength of more than 0,5 % vol.;

(3) Wine A spirit drink produced by fermentation of a customs tariff heading 2204 or 2205 with an alcoholic strength by volume of more than 1,2 % by volume but not exceeding 15 % vol. And not containing added ethyl alcohol; A spirit drink produced by fermentation, with an alcoholic strength by volume of more than 15 % vol but not exceeding 18 % vol, if it is produced without enrichment and does not contain added ethyl alcohol; (30.12.2003/1298)

3a) By other fermentation by fermentation Any product other than those covered by heading 2 or 3 of the customs tariff heading 2204, 2205 or 2206 with an alcoholic strength by volume of more than 1,2 % by volume but not exceeding 15 % vol and not containing added ethyl alcohol; Other fermentation, as manufactured by fermentation, is also considered to be non-tariff heading 2204, 2205 or 2206 of the customs tariff referred to in paragraphs 2 and 3, with an alcoholic strength of more than 1,2 % vol but not more than 8,5 %. % by volume and containing added ethyl alcohol; (30.12.2003/1298)

(4) Intermediate product Alcoholic beverages falling within heading 2204, 2205 or 2206 of the customs tariff having an alcoholic strength by volume of more than 1,2 % and not more than 22 %, and which is not a beer, wine or other alcoholic beverage produced by fermentation; (30.12.2003/1298)

(5) Ethyl alcohol : (17.12.2010/1128)

(a) a product falling within the tariff heading 2207 or 2208 with an alcoholic strength by volume of more than 1,2 % by volume, including when the product is included in a product belonging to the other group of the customs tariff;

(b) a beverage falling within the tariff heading 2204, 2205 or 2206 with an alcoholic strength of more than 22 % vol; and

(c) a beverage containing alcohol, either as a solution or otherwise, with the exception of the Act on the excise duty on sweets, ice cream and soft drinks (19/07/2010) In the form of a soft drink. (17.12.2010/1128)

The references to the tariff headings in the Combined Nomenclature in force on 19 October 1992 shall be references to the Combined Nomenclature. (30.12.2003/1298)

Criteria for setting the tax

§ 4

The tax on alcohol and alcoholic beverages must be carried out in accordance with the attached tax table. The tax is determined on the basis of the ethyl alcohol content of the product or the quantity of beverage.

§ 5

The one that imports alcoholic beverages into Finland for its own use more than in excise duty (182/2010) Is required to pay a tax on alcoholic beverages according to the law provided for in this Act. The Regulation may provide for the quantities of the tax to be determined by a species of beverage. (17.12.2010/1128)

The provisions of paragraph 1 shall also apply to the receipt here from outside the Community of a consignment of alcoholic beverages supplied for non-commercial purposes.

ARTICLE 6

For the purposes of taxation, the taxable person shall declare the alcoholic strength by volume of the product to be taxed, with the exception of more than 0,1 percentage points. If a maximum of 5,5 % vol. % of the actual alcoholic strength by volume of the declared taxable amount declared for alcohol is determined to exceed by at least 0,5 percentage points, the tax shall be levied on the actual and not notified Based on the alcohol content. For other products, the corresponding limit is 1 percentage point.

The alcoholic strength is defined at a temperature of 20 ° C.

§ 7

Article 7 has been repealed with L 3.12.2004/1039. (312.2004/1039)

Tax-free

§ 8

The tax-free ones are, in addition to what is laid down in the excise tax law:

(1) products used in the manufacture of soft drinks covered by the Act on excise duty on products covered by this Law or in the manufacture of soft, ice-cream and soft drinks; (17.12.2010/1128)

(2) products supplied for special sales for alcohol;

(3) products delivered to quality control over alcohol;

(4) products included in flavouring substances used in the manufacture of beverages containing foodstuffs or not more than 1,2 % by volume of ethyl alcohol;

(5) products included in pharmaceutical legislation; (195/87) Medicinal products; (18.12.1995/1541)

(6) products included in foods with an alcoholic strength not exceeding 8,5 litres of pure alcohol at 100 kg of chocolate or 5 litres of pure alcohol in 100 kg other food; and (18.12.1995/1541)

(7) products included in the special product regulation (189/89) Of the European Union. (18.12.1995/1541)

The taxis are also the wines and intermediate products used by the Evangelical or Orthodox Church or a religious community registered in accordance with the law on religious freedom to use the communion wine, subject to the conditions laid down in the Regulation.

Outstanding provisions

§ 9 (10/04/2013)

Where a taxable person makes a reliable statement that the beer has been produced legally and economically from other breweries in an independent brewery which is physically separate from other breweries and does not carry out licence production, and which: The quantity of beer produced during the calendar year shall not exceed 15 000 000 litres, the beer duty shall be reduced:

(1) 50 % in so far as the amount of beer produced by the brewery during the calendar year of the brewery does not exceed 500 000 litres;

(2) 30 %, in so far as the amount of beer produced by the brewery during the calendar year is more than 500 000 but not more than 3 000 000 litres;

(3) 20 %, in so far as the amount of beer produced by the brewery during the calendar year is more than 3 000 000 but not more than 5 500 000 litres;

4) 10 %, in so far as the amount of beer produced by the brewery during the calendar year is more than 5 500 000 but not more than 10 000 000 litres.

The packaging of beer for retail sale shall not be taken into account for the calculation of the production quantities referred to in paragraph 1.

Where two or more of the breweries referred to in paragraph 1 are engaged in productive or operational cooperation, it shall not be considered to constitute a legal or economic relationship between them. The acquisition of the raw materials and supplies necessary for the production of beer and the packaging, marketing and distribution of beer are considered as productive and operational cooperation. However, for the purposes of this paragraph, the total amount of beer produced during the calendar year of the breweries shall not exceed 15 000 000 litres.

§ 9 (19,1997/571)

Where a taxable person makes a reliable statement that the beer has been produced legally and economically from other undertakings in the same activity in an independent undertaking whose beer produced during the calendar year does not exceed 10 000 000 In the case of beer, a liter shall be reduced: (17.12.2010/1128)

(1) 50 %, in so far as the amount of beer produced by the undertaking during the calendar year is not more than 200 000 litres;

(2) 30 %, in so far as the beer produced by the undertaking during the calendar year is more than 200 000 but not more than 3 000 000 litres;

(3) 20 %, in so far as the beer produced by the undertaking during the calendar year is more than 3 000 000 but not more than 5 500 000 litres;

4) 10 %, in so far as the amount of beer produced by the undertaking during the calendar year is more than 5 500 000 but not exceeding 10 000 000 litres.

(30.12.2003/1298)

The packaging of beer for retail sale shall not be taken into account for the calculation of the production quantities referred to in paragraph 1.

Where two or more undertakings within the meaning of paragraph 1 are engaged in production or operational cooperation, it shall not be considered to constitute a legal or economic relationship between undertakings. The acquisition of the raw materials and supplies necessary for the production of beer and the packaging, marketing and distribution of beer are considered as productive and operational cooperation. However, for the purposes of this paragraph, the total amount of beer produced by the companies during the calendar year shall not exceed 10 000 000 litres. (30.12.2003/1298)

ARTICLE 10

Unless otherwise provided for in this Act, the tax on the tax on alcohol and alcoholic beverages and the grounds for the imposition of the tax, as well as the amendments, shall be valid or prescribed in the Excise Tax Act.

ARTICLE 11

Where a proposal to amend this law has been submitted to the Parliament, the State Council shall have the right to impose a tax on the products.

If the tax paid under paragraph 1 is higher than the tax subsequently fixed, the Customs duty shall refund the amount of the difference from the application to the taxable person. (21.12.2012)

If the tax paid under paragraph 1 is higher than the tax subsequently fixed, the taxable person who has supplied the tax must refund the amount of the difference from the application to the taxable person.

ARTICLE 12

More detailed provisions on the implementation of this law shall be adopted, where appropriate, by a regulation.

ARTICLE 13

This Act shall enter into force at the time laid down by the Regulation.

This law repeals the law of 28 June 1994 on alcoholic beverages (532/94) .

Before the entry into force of this Act, measures may be taken to implement the law.

ARTICLE 14

In the case of alcoholic beverages which have been subject to a tax on alcoholic beverages before the entry into force of this Act, or on the basis of the excise duty tax, excise duty or decisions adopted pursuant thereto, the authorised warehousing keeper shall be transferred to the tax-free warehouse, The taxable person may make a deduction equivalent to the tax referred to in tax.

TAX TABLE
Etyl alcoholic strength by volume	Product group	The amount of the tax
Beer
-more than 0.5 but not more than 2,8	11.	8.00 cents a candlestick ethyl alcohol
-over 2.8	12.	32.05 cents by candlestick ethyl alcohol
Wines and other fermented beverages
-more than 1,2 but not more than 2.8	21.	22,00 cents per litre of an alcoholic beverage
-more than 2,8 but not more than 5,5	22.	169.00 cents per litre alcoholic beverage
-more than 5.5 but not more than 8	23.	241,00 cents per litre alcoholic beverage
-more than 8 but not more than 15	24.	339,00 cents per litre spirit drink
Wines
-more than 15 but not more than 18	25.	339,00 cents per litre spirit drink
Intermediate products
-more than 1,2 but not more than 15	31.	411,00 cents per litre spirit drink
-over 15 but not more than 22	32.	670.00 cents per litre of an alcoholic beverage
Ethyl alcohol
Products falling within heading 2208 of the customs tariff:
-more than 1,2 but not more than 2.8	41.	8.00 cents a candlestick ethyl alcohol
-over 2.8	45.	45.55 cents per candlestick ethyl alcohol
Other	46.	45.55 cents per candlestick ethyl alcohol

TAX TABLE
Ethyl alcohol content in %	Product group	The amount of the tax
Beer
-more than 0.5 but not more than 2,8	11.	4,00 cents a candlestick ethyl alcohol
-over 2.8	12.	29,90 cents by candlestick ethyl alcohol
Wines and other fermented beverages
-more than 1,2 but not more than 2.8	21.	11,00 cents per litre spirit drink
-more than 2,8 but not more than 5,5	22.	159.00 cents per litre alcoholic beverage
-more than 5.5 but not more than 8	23.	224,00 cents per litre spirit drink
-more than 8 but not more than 15	24.	312,00 cents per litre alcoholic beverage
Wines
-more than 15 but not more than 18	25.	312,00 cents per litre alcoholic beverage
Intermediate products
-more than 1,2 but not more than 15	31.	379.00 cents per litre alcoholic beverage
-over 15 but not more than 22	32.	625.00 cents per litre spirit drink
Ethyl alcohol
Products falling within heading 2208 of the customs tariff:
-more than 1,2 but not more than 2.8	41.	4,00 cents a candlestick ethyl alcohol
-over 2.8	45.	43,40 cent of the candlestick ethyl alcohol
Other	46.	43,40 cent of the candlestick ethyl alcohol

THEY 237/94 , VaVM 90/94 Council Directive 92 /83/EEC; OJ L 316, 31.10.1992, p. 21, 92 /84/EEC; OJ L 316, 31.10.1992, p. 29