Index Cards by Country FINLAND
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Index cards by country FINLAND FREE ZONES, FREE PORTS Index cards realized by the University of Reims, France Conception: F. Bost Data collected by F. Bost and D. Messaoudi Map and layout: S. Piantoni WFZO Index cards - Finland Year of promulgation of the first text Official Terms for Free Zones of law concerning the Free Zones Free zones, Free ports 1960 Possibility to be established as Exact number of Free Zones Free Points 6 No TABLE OF CONTENTS Free Zones ..........................................................................................................................................4 General information ........................................................................................................................................................................4 List of operating Free Zones .........................................................................................................................................................5 Contacts ...............................................................................................................................................................................................6 Free Zones Web sites selection ...................................................................................................................................................6 2 WFZO Index cards - Finland NORWAY Murmansk Kemi Free zone SWEDEN Oulu Free Port FINLAND RUSSIA Petrozavodsk Free zone of Lappeenranta Free zone Free zone of Hamina of Turku Helsinki Saint Petersburg Hanko Free port Stockholm Tallinn ESTONIA FREE ZONES IN FINLAND 100 km International borders Elevations (meters) Cities 0 200 500 1000 Free Zones © Sébastien Piantoni - Conception: François Bost EA 2076 Habiter - University of Reims - 2016 Map Projection: WGS 1984 3 WFZO Index cards - Finland FREE ZONES GENERAL INFORMATION Official definition “Free zones are special areas within the customs territory of the Community. Goods placed within these areas are free of import duties, VAT and other import charges. Free zone treatment applies to both non-Community and Community goods. Non-Community goods stored in the zone are considered as not yet imported to the Customs territory of the Community whereas certain Community goods stored in free zones can be considered as already exported. On importation, free zones are mainly for storage of non-Community goods until they are released for free circulation. No import declaration has to be lodged as long as the goods are stored in the free zone. Import and export declara- tions have only to be lodged when the goods leave the free zone. In addition, there may be special reliefs available in free zones from other taxes, excises or local duties. These will differ from one zone to another. The free zones are mainly a service for traders to facilitate trading procedures by allowing fewer customs formalities. Types of free zones: • Control type I free zones have a perimeter fence so that goods placed there, which is supervised by customs, are automatically under this regime. • The rules for control type II free zones are essentially the same as those governing customs warehouses. This means that, unlike with traditional-style free zones, the goods are subjected to a declaration in order to be able to benefit from the arrangement”. Source: http://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-importation/free-zones_en Number of Free Zones 6 (2 Control type I free zones ; 4 Control type II free zones) Main sectors of activity Warehousing services, transshipment, industry products (wood, etc.) and car imports (free ports of Finland has become the car logistics centre of Finland and other countries) Number of active com- No information panies in Free Zones Total job numbers No information Distribution of investors No information Exports and sales Export destinations: Sweden, Germany, Russia, United States, the Netherlands, etc. Free zones contribution No information to the national economy Corporate Tax and incen- “Goods imported under one of the following customs procedures will be temporarily tives exempt from taxation, while they remain in that situation: -Goods intended to be placed in a free zone or in a free warehouse; -Goods intended to be placed in temporary storage; -Goods placed under customs warehousing or inward processing arrangements; -Goods under temporary importation; -Goods under transit procedures ». http://exporthelp.europa.eu/thdapp/taxes/show2Files.htm?dir=/taxes/notes&reporterId2=- FI&file2=ehit_fi14_02v001/fi/main/ovr_vat_fi_0612.htm&reporterLabel2=Finlandia&lan- guageId=es&status=PROD 4 WFZO Index cards - Finland Free zones Law After the accession of Finland in the European Union (01/01/1995), the Free Zones are regulated by the Community Customs legislation: • Articles 166 – 181 of the Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code, • Articles 799 – 814 of the Commission Regulation (EEC) No. 2454/93· LIST OF OPERATING FREE ZONES Name Location Surface area Contacts Observations Hanko Free Southern Cus- 21,000 m2 Port of Hanko LTD Control type I free zone port (Han- toms District of covered Western Harhour 10900 established in 1960 to gon Vapaa- storage and Hanko Tel: +358 10 2355 support the foreign satama) 600,000 m2 000 trade of Finland and uncovered Fax: +358 10 2355 029 to offer warehousing storage. E-mail: port@portofhanko. services to companies. fi The Port of Hanko is the southernmost port in Finland. Oulu Free Tullin Lupakeskus Control type I free zone. Port (Oulun PL 56 Vapaasata- 90401 Oulu Finland ma) Free zone Eastern Cus- Tullin Lupakeskus Control type II free zone. of Hamina toms District. PL 56 (Haminan Located 145 90401 Oulu Finland vapaa-alue) km east of Helsinki, Kemi Free Tullin Lupakeskus Control type II free zone. zone (Kemi PL 56 vapaa-alue) 90401 Oulu Finland Free zone Eastern Cus- Tullin Lupakeskus Control type II free zone. of Lappeen- toms District PL 56 ranta (Lap- 90401 Oulu Finland peenrannan vapaa-alue) Free zone Western Cus- 265 000 m2 Port of Turku. Control type II free zone. of Turku toms District. Juhana Herttuan puis- (Turun va- Located 168 tokatu 21 paa-alue) kilometres FI-20100 Turku, Finland from Helsinki [email protected] and 341 kilo- Tel. +358 2 2674 111 metres from the Russian border. Sources: http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/procedural_aspects/imports/free_ zones/list_freezones.pdf! And others 5 WFZO Index cards - Finland CONTACTS Freeport of Finland Tulliniemi FIN-10900 Hanko Office, Schwitchboard Anna Dahlgren, tel. +358 (0) 40 560 1599 [email protected] Port of Hanko LTD Western Harhour 10900 Hanko Tel: +358 10 2355 000 Port of Turku Ltd Juhana Herttuan puistokatu 21 20100 TURKU, Finland [email protected] Tel. +358 2 2674 111 Ministry of Employment and the Economy P.O. Box 32, FI-00023 GOVERNMENT +358 29 516001 Fax +358 9 1606 2160 [email protected] Veronkantoyksikkö (The Tax Collection Unit) PL 325 FIN-Helsinki 00052 Tel: (+358) 20 697 014 / 20 697 051 Fax: (+358) 20 612 3595 E-mail: [email protected] Website: http://www.vero.fi FREE ZONES WEB SITES SELECTION • http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/procedural_aspects/im- ports/free_zones/list_freezones.pdf • http://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-importation/free-zones_en+ • http://exporthelp.europa.eu/thdapp/taxes/show2Files.htm?dir=/taxes/notes&reporterId2=FI&file2=ehit_ fi14_02v001/fi/main/ovr_vat_fi_0612.htm&reporterLabel2=Finlandia&languageId=es&status=PROD • http://www.freeport.fi/index.php?id=fpenglish • http://portofhanko.fi/en/ • http://www.port.turku.fi/portal/en/frontpage/ • http://www.turunvapaavarasto.fi/en/turku-free-zone-company-past-and-now • http://www.tulli.fi/en/index.jsp • http://tem.fi/en/frontpage 6.