Custom clearance:
All goods that arrive from outside the EU must be cleared through customs. Therefore, the recipient, or consignee, has to submit an import declaration to Customs.
If the total value of the consignment does not exceed 150 euros, customs duty is not collected. However, this value limit is not applied to alcoholic products, tobacco, tobacco products, perfumes or eau de toilette products.
The rate of VAT is usually 24 %, with the exception of, for example, foodstuffs (14 %) and books (10 %)
When you arrive to Finland, customs clearance begins once you choose either the green or the red channel. Choose the red channel if you are carrying goods that need to be cleared through Customs or declared or if you are not sure which regulations apply.

information from www.tulli.fi