The Finnish parliament (the Riksdag) is presently considering Bill No. 45/2017, which would change the way VAT is collected on imports into the country. Under section 3.3 of the bill, the responsibility for import VAT collection would shift from the customs authority to the tax administration. Importers would account for import VAT via their tax returns, and would remit any VAT owed in the calendar month in which the imports cleared customs. This type of “deferred accounting” scheme, which reduces the cash-flow burden on importers, has been implemented by a number of other European countries. The full text of the bill is available here. If enacted, the bill would take effect in 2018.