Do foreign hauliers need a coupling inspection (kytkentäkatsastus) in Finland?

Yes. Under sections 146 and 147 of the Finnish Vehicle Act (ajoneuvolaki 82/2021), all special transport vehicle combinations — including foreign-registered ones — must undergo a coupling inspection at an authorised Finnish inspection station before using Finnish public roads. The Vehicle Act does not limit its application to Finnish-registered vehicles.

Can a foreign operator drive to the coupling inspection station without prior clearance?

Only if the combination is unloaded. An unloaded special transport combination that exceeds generally permitted road dimensions could under the former regulatory framework drive to the inspection station without prior coupling inspection clearance. A loaded combination arriving at a Finnish port cannot use public roads before the inspection is completed.

What is the ylikuormamaksu (overload fine) in Finland?

The ylikuormamaksu is an administrative financial penalty imposed by Finnish police under the Act on Overload Fines (laki ylikuormamaksusta 51/1982) when a vehicle operates on a public road without required authorisation. In special transport cases this can include operating without a completed coupling inspection. Consequences include the fine itself, seizure of transport permits and registration certificates, and immobilisation of the vehicle and cargo.

What did the Finnish Supreme Administrative Court rule in KHO 2022:125?

The Supreme Administrative Court (KHO) confirmed in KHO 2022:125 that the mere observation of a vehicle combination moving under load on a public road is not, as such, confirmation of an overload. All factual and legal circumstances at the time of the alleged violation must be assessed. This supports challenges to fines imposed on operators who acted in good faith on established industry practice.

What special transport permit is needed in Finland?

Special transport in Finland requires a special transport permit (erikoiskuljetuslupa) issued by the Elinvoimakeskus (Centre for Economic Development, Transport and the Environment, formerly ELY Centre). The permit specifies the approved route, timing, maximum dimensions and axle loads, escort vehicle requirements, and any time restrictions. The permit must be obtained before the vehicle enters Finland.

Can a vessel legally refuse to enter a Gulf port during the Iran conflict?

Yes. Under Finnish Maritime Act § 19 and BIMCO CONWARTIME/VOYWAR 2013, the Master has the right to refuse on safety grounds. Financial consequences depend on whether you have a time or voyage charter.

Who pays for Cape of Good Hope rerouting costs?

On a time charter the vessel stays on hire and the charterer bears time costs. On a voyage charter freight is uplifted pro-rata for additional distance over 100nm under VOYWAR 2013. The Polar [UKSC 2024] confirmed that paying additional war risk premiums does not protect charterers from subrogated claims.

What should a timber exporter do when they receive a General Average notice?

If insured, notify your cargo insurer immediately. If uninsured, provide cash security before cargo is released. Verify adjustment figures with a maritime lawyer before paying.

Can a bank legally block Letter of Credit payment due to sanctions compliance review?

Not on that basis alone. Under UCP 600 Art. 14 payment must be made on compliant documents. Request the specific legal basis in writing and document all communications.

Who does the EU AI Act apply to?

The EU AI Act applies to all companies that develop, use, or procure AI systems within the EU—regardless of their size or industry. Even companies that only use third-party AI tools have compliance obligations.

What are the penalties for non-compliance with the EU AI Act?

Penalties can reach up to €35 million or 7% of global annual turnover. Companies may also face suspension of AI systems, legal claims, or reputational damage.

What should companies do to prepare for the EU AI Act?

Businesses should map AI use cases, review third-party AI solutions, update contracts, implement AI governance policies, and train internal teams on documentation requirements.

LKOS Law Office - Insights

LKOS Law Office Successfully Reversed a EUR 55,000 Overload Fine for a German Transport Client

Tue, 21 Apr 2026 09:19:00 +0000

EUR 55,000 Overload Fine — Reversed in Full

LKOS Law Office represented a German transport operator in a matter involving an overload charge (FI: ylikuormamaksu) of approximately EUR 55,000, issued by Finnish police in connection with the client's transport operations in Finland.

Our team acted swiftly — analysing the factual and legal position, preparing the necessary submissions, and engaging directly with the relevant authorities. As a result, the full amount was reversed without the need for prolonged administrative proceedings.

What Our Client Said

"We would like to express our sincere gratitude for your outstanding support in our international legal matter. Your team was always responsive, answering our questions promptly and thoroughly, which gave us great confidence throughout the process.

We were especially impressed by how quickly and efficiently you handled the situation. Your availability for Teams meetings on short notice and your straightforward, solution-oriented approach made a significant difference.

Thanks to your expertise and dedication, the issue was resolved smoothly and without complications. It has been a pleasure working with you, and we are very grateful for your professionalism and commitment."

Our Transport Law Expertise

This case reflects our ability to deliver fast, results-oriented legal support in Finnish transport regulatory matters — from special transport permits and excess load proceedings to administrative appeals — particularly for international operators who need reliable local counsel.

We regularly advise international hauliers, freight forwarders, and logistics companies on the full range of regulatory and commercial challenges they face when operating in Finland, including overload charges, cabotage rules, special transport permits, and transport-related disputes.

The matter was handled by Oscari Seppälä, Specialist Partner at LKOS Law Office.

Frequently Asked Questions

What is an overload fine (FI: ylikuormamaksu) in Finland?

An overload fine, known in Finnish as ylikuormamaksu, is an administrative charge imposed by Finnish police when a commercial vehicle exceeds the permitted axle or total weight limits. Fines can be substantial, often reaching tens of thousands of euros depending on the extent of the overload.

Can an overload fine issued by Finnish police be reversed?

Yes. Overload charges can be challenged and reversed through proper legal submissions to the relevant authorities. In this case, LKOS Law Office secured a full reversal of the EUR 55,000 charge by presenting the correct legal and factual position.

Does LKOS Law Office represent foreign transport companies in Finland?

Yes. LKOS Law Office regularly represents international hauliers, freight forwarders, and logistics companies in Finnish transport regulatory matters. The firm operates in English, Finnish, and Latvian, making it a natural partner for cross-border transport operators. For more, see our Transport, Maritime & Logistics services.

Who handled the overload fine matter at LKOS Law Office?

The matter was handled by Oscari Seppälä, Specialist Partner at LKOS Law Office and one of Finland's leading transport law practitioners.

Need help with an overload fine or transport regulatory matter in Finland?
Contact us | Schedule a meeting

Special Transport in Finland: Coupling Inspections, Road Permits, and Overload Fines — What Foreign Operators Must Know

Thu, 09 Apr 2026 07:59:00 +0000

Special Transport in Finland: Coupling Inspections & Overload Fines | LKOS Law Office

LKOS Law Office Legal Insight Transport Law April 2026

Finland has a well-established regulatory framework governing oversized and heavy transport. For foreign hauliers entering Finland whether from Germany, the Baltics, or elsewhere in Europe understanding the mandatory pre-operation requirements is critical. Failure to comply can result in significant financial penalties, seizure of permits and vehicle registration certificates, and immobilisation of the entire transport unit.

This article outlines the key legal obligations and practical pitfalls, with particular focus on an issue that regularly catches foreign operators off guard: the coupling inspection (FI: kytkentäkatsastus) requirement that applies before a special transport combination may use Finnish public roads.

What Is a Special Transport Vehicle?

A special transport vehicle (FI: erikoiskuljetusajoneuvo) is a vehicle or vehicle combination whose dimensions or weight exceeds the limits applicable to normal road traffic under Finnish law. Such transport requires a special permit issued by the relevant Finnish authority currently the Centre for Economic Development, Transport and the Environment (FI: Elinvoimakeskus, formerly ELY Centre).

Typical examples include heavy modular trailers, multi-axle lowboys, and large construction or industrial equipment carriers. These vehicles are common across infrastructure, energy, and heavy industry logistics corridors into and through Finland.

Permit Requirements: Getting It Right Before Arrival

Foreign operators bringing a special transport into Finland must obtain a Finnish special transport permit (FI: erikoiskuljetuslupa) in advance. The permit specifies:

the approved route and timing of the transport;
the maximum permitted dimensions and axle loads;
any escort vehicle (saattoajoneuvo) requirements; and
any time restrictions or road authority notifications required.

It is common practice for foreign operators to appoint a Finnish subcontractor to handle the permit application and logistics coordination. While this is entirely lawful, the foreign haulier retains full legal responsibility for compliance including obligations that may not have been clearly communicated by the subcontractor.

The Coupling Inspection Obligation: A Mandatory Pre-Condition

This is where many foreign operators encounter an unexpected legal requirement.

The obligation arises from sections 146 and 147 of the Finnish Vehicle Act (FI: ajoneuvolaki 82/2021). Section 146 defines when a coupling inspection is mandatory; section 147 sets out its content and procedure. These provisions replaced section 62 of the former Vehicle Act (1090/2002).

The regulatory history is important context. The explicit extension of the coupling inspection requirement to foreign-registered combinations was originally set out in section 16 of Regulation 1253/2002, which amended the 1992 special transport decision and stated in clear terms that the coupling inspection requirement applies equally to foreign-registered combinations used for special transport in Finland. This language was carried into the subsequent consolidated regulation (786/2012), which was repealed by Regulation 572/2017 a pure repeal instrument containing no substantive rules of its own.

The detailed operational rules are now found in the Traficom Regulation on Special Transport and Special Transport Vehicles (TRAFICOM/51202/03.04.03.00/2025, issued March 2025), issued under the authority of the Vehicle Act, the Road Traffic Act (729/2018), and the Act on Transport Services (320/2017). When drafting this regulation, the coupling inspection obligation text was deliberately removed and replaced with a direct reference to the Vehicle Act reflecting the view that repeating statutory requirements in subordinate rules risks interpretive confusion.

The practical result: The coupling inspection obligation for all vehicles — domestic and foreign — operating in Finland now rests directly on sections 146 and 147 of the Vehicle Act (82/2021). The Vehicle Act does not limit its application to Finnish-registered vehicles; it applies to all vehicles used on Finnish public roads. A foreign-registered special transport combination entering Finland is therefore subject to the same coupling inspection requirement as a Finnish-registered one.

The regulatory chain is summarised below:

Instrument	Key provision	Status

Ajoneuvolaki 82/2021, §§ 146–147	Primary statutory source — applies to all vehicles on Finnish roads	In force
Traficom Regulation TRAFICOM/51202/03.04.03.00/2025	Detailed operational rules; coupling inspection text removed, redirected to statute	In force

The Practical Problem: Getting to the Inspection Station

Here lies the practical tension that has led to enforcement action against otherwise compliant operators. Inspection stations authorised to carry out coupling inspections are not always located within port areas. The established industry practice may have been to drive the assembled combination directly to the inspection station along the shortest available route, which in many cases involves public roads.

This practice may have been used by operators for years and is reflected in route instructions provided by Finnish subcontractors. However, Finnish police have increasingly enforced the strict legal position: operating a special transport combination on a public road prior to the coupling inspection and/or receiving special transport permit is unlawful, even if the destination of that journey is the inspection station itself.

Operators who are unaware of an alternative route for example, an off-road or port-internal coupling inspection area may find themselves in violation through no deliberate wrongdoing, guided by written instructions, traffic controllers at the port, and industry convention alike.

The ETA Exception: When Is Inspection Not Required?

Under the former Regulation 786/2012 in force until August 2017 there was an explicit ETA-state exemption: a coupling inspection was not required if the combination had already undergone an equivalent inspection in its ETA member state of registration, and the operator carried a certificate of that inspection in Finnish or Swedish, or an official certified translation. This provision reflected a mutual recognition principle within the EEA.

Following the repeal of 786/2012 and the transition to the current Traficom regulatory framework, the position of this exemption requires careful analysis. The Traficom Regulation (2025) does not reproduce the ETA exemption in express terms, having removed the coupling inspection text entirely and redirected to the Vehicle Act. The Vehicle Act itself does not contain an explicit ETA exemption for coupling inspections.

For operators arriving from ETA member states, the safest practical approach is to ensure that a Finnish coupling inspection is obtained unless there is clear documentary evidence of an equivalent inspection performed abroad and to seek advance clarification from Traficom or the inspection station as to whether such evidence will be accepted.

The loaded/unloaded distinction: The former Regulation 786/2012 provided that an unloaded combination exceeding generally permitted road dimensions could drive to the coupling inspection station without prior clearance. A loaded special transport combination arriving at a Finnish port as is common in practice was not entitled to this concession and could not use public roads before the inspection was completed. While the express text of this rule is no longer in the current framework in the same form, the underlying statutory logic of sections 146–147 of the Vehicle Act applies regardless.

Overload Fines (FI: Ylikuormamaksu): Consequences of Non-Compliance

Finnish police are empowered to impose an overload fine (FI: ylikuormamaksu) under the Act on Overload Fines (FI: laki ylikuormamaksusta, 51/1982) when a vehicle is found operating on a public road without the required authorisation or in breach of permit conditions. An uncoupled or uninspected special transport combination falls within this enforcement framework.

The consequences can be severe:

imposition of a substantial overload fine;
seizure (FI: takavarikko) of the special transport permit and the vehicle's registration certificate(s); and
immobilisation of the vehicle and cargo until the matter is resolved.

Police are not obligated to give the operator an opportunity to remedy the situation before issuing the fine or seizing documents. In some cases, the police may allow the vehicle to proceed to the inspection station but this does not prevent a subsequent fine being imposed once the vehicle has returned with completed inspection documents and escort vehicles in place.

It should also be noted that section 7 of the Act on Overload Fines provides that police may, but are not required to, issue a prohibition on continuing the journey. Seizure of permits and registration certificates may in practice achieve the same effect even where no formal prohibition is issued.

The Supreme Administrative Court Ruling: KHO 2022:125

The Finnish Supreme Administrative Court (FI: korkein hallinto-oikeus, KHO) has addressed the conditions for imposing overload fines in the context of special transport. In its ruling KHO 2022:125, the Court confirmed at paragraph 14 that:

"the mere observation that a vehicle combination is moving under load on a public road does not, as such, constitute confirmation of an overload." KHO 2022:125, paragraph 14 — Korkein hallinto-oikeus (Supreme Administrative Court of Finland)

This ruling has significant implications for enforcement practice. It establishes that the factual and legal circumstances at the time of the alleged violation must be assessed in their entirety. For special transport operators, this means that the state of permits, the inspection status, the conduct of the operator, and the surrounding circumstances including instructions received from port personnel or subcontractors are all relevant when considering whether to appeal from the decision.

The ruling supports arguments that fines imposed on operators who acted in good faith on established industry practice, who held all other required authorisations, and who had no intent to circumvent the law, may be susceptible to challenge.

Additionally, section 8 of the Act on Overload Fines provides that a fine may be waived or cancelled where the violation resulted from excusable inattention or another comparable special reason in light of the circumstances. This is a meaningful legal safeguard for operators who can demonstrate good-faith reliance on incorrect or incomplete guidance.

Key Takeaways for Foreign Operators

If you are bringing a special transport vehicle into Finland, the following points are essential:

Obtain your Finnish special transport permit and escort vehicle arrangements before entry not after arrival.
Understand that the coupling inspection is a mandatory pre-condition for using Finnish public roads it cannot be skipped or performed retrospectively.
Do not assume that your subcontractor's route instructions have accounted for all legal requirements. Verify the route to the inspection station does not involve public roads prior to inspection clearance.
If a coupling inspection area or off-road route is available at the port of entry, use it even if it is not mentioned in your instructions.
If police stop your vehicle, document everything: the time, the instructions you received, the permit status at each point, and the sequence of events.
If a fine is imposed or documents are seized, act promptly. Finnish administrative appeals are subject to strict deadlines.

How LKOS Law Office Can Assist

LKOS Law Office is a Helsinki-based boutique firm specialising in business and transport law, including special transport disputes, overload fine proceedings, and Finnish administrative enforcement matters. We have direct experience advising foreign hauliers operating in Finland on permit compliance, enforcement challenges, and appeal proceedings.

Our Services in This Area

Assessment of enforcement actions and overload fine decisions
Preparation of rectification demands (FI: oikaisuvaatimus) and administrative court appeals
Advice on the interaction between Finnish law, EU law, and special transport permit conditions
Representation before Finnish administrative authorities and courts
Pre-entry compliance advice for operators planning special transport operations in Finland

We work in English, Finnish and Latvian and are experienced in cross-border transport matters involving operators from across the EU and beyond.

LKOS Law Office

Oscari Seppälä & Liene Krumina — Helsinki, Finland

This article is for general informational purposes only and does not constitute legal advice. Specific legal situations require individual assessment. © LKOS Law Office 2026.

Our Partner Liene Krumina at TechChill 2026 | Scaling Startups Across Borders

Wed, 25 Mar 2026 07:34:00 +0000

Our Partner Liene Krumina at TechChill 2026 | LKOS Law Office

LKOS Law Office Heads to Riga for One of the Baltic's Biggest Tech Events

TechChill 2026 – Where Baltic Tech Meets Global Ambition

LKOS Law Office Partner Liene Krumina is participating in TechChill 2026, one of the largest and most exciting tech events in the Baltic region. The event takes place in March 2026 in Riga, Latvia, bringing together international and local investors, founders, and ecosystem builders for three days of real talk about what it takes to scale a business beyond borders.

It's All About Scaling – And the Legal Side of It

TechChill 2026 is unapologetically focused on one thing: SCALING. From inspiration and practical advice to AI, fintech, and venture capital, the agenda is built for founders and growth-stage companies who are ready to take their next big leap – and want to do it right.

As any founder navigating cross-border growth knows, the legal framework matters. Regulatory complexity, cross-jurisdictional contracts, and investor-ready structures are not just paperwork – they are the foundation of sustainable scaling. That's where LKOS Law Office comes in.

With a dedicated Baltic Desk and deep expertise in corporate law, M&A, and international trade, LKOS Law Office is well positioned to support companies expanding across the Nordics and Baltics. Liene's participation at TechChill is a natural extension of our commitment to the startup and tech ecosystem in the region.

Why TechChill?

TechChill has grown from a cosy local conference into a global bridge connecting the world with CEE founders. This year's agenda tracks cover everything growth-stage companies need:

Inspiration – from founders who've scaled against all odds
Practical Advice – from specialists who've mastered the hardest parts of growth
AI & Big Data – because adapting isn't optional anymore
Fintech & Venture – leveraging capital and technology for a competitive edge
Resilience & Defence – because building in today's world requires thinking bigger

📅 TechChill 2026 | March 2026 | Riga, Latvia

👉 Learn more about the event: www.techchill.co

Timber Shipments to the MENA Region Under Geopolitical Pressure — LKOS Law Office at Timber Exchange Webinar

Thu, 19 Mar 2026 06:51:00 +0000

AI-snippet: LKOS Law Office Specialist Partner Oscari Seppälä speaks at a Timber Exchange webinar on 20 March 2026 on the legal and insurance challenges facing timber shipments to the MENA region amid escalating Gulf conflict. The session covers charterparty deviation rights under Finnish Maritime Act and BIMCO VOYWAR/CONWARTIME 2013, General Average declarations, cargo degradation claims on Cape of Good Hope re-routes, Letters of Credit under sanctions, and Force Majeure under Finnish and international law. LKOS Law Office provides hands-on maritime law, cargo liability, war risk, and sanctions advisory in Finland and internationally.

Timber Shipments to the MENA Region Under Geopolitical Pressure — LKOS Law Office at Timber Exchange Webinar

Summary: LKOS Law Office Specialist Partner Oscari Seppälä joins Timber Exchange for a live webinar on 20 March 2026, addressing the legal, contractual, and insurance risks facing timber exporters shipping to MENA markets amid escalating conflict in the Middle East. Active hostilities across the Strait of Hormuz and Arabian Gulf have disrupted shipping routes, driven up war risk premiums, and created cargo, payment, and contract risks that few standard agreements were drafted to handle. The session provides practical, actionable guidance under Finnish maritime law and BIMCO international standards.

Gulf Conflict Disrupts Timber Trade Routes — Legal Risk Is Now Immediate

Since late February 2026, active hostilities between the United States, Israel, and Iran have fundamentally altered the maritime security landscape in the Arabian Gulf and Strait of Hormuz. Missile strikes, drone attacks on commercial vessels, and naval confrontations have made what was once a routine shipping corridor one of the most legally complex and commercially dangerous operating environments in decades.

For Finnish and Nordic timber exporters, this is not a distant geopolitical development — it is an immediate commercial and legal problem. Vessels carrying timber to Saudi Arabia, the UAE, Egypt, and other MENA markets are being rerouted, delayed, attacked, and diverted. Ports are intermittently inaccessible. War risk premiums have surged. General Average declarations are being issued. Letters of Credit are being blocked by sanctions compliance screening. And the contracts governing these shipments were, in most cases, never drafted with these conditions in mind.

On 20 March 2026 from 14:00–15:00 CET, Oscari Seppälä, Specialist Partner at LKOS Law Office, joins Nicklas Holmberg (Fairwater Marine) and Marcus Hedlund (Länsförsäkringar) for a live webinar hosted by Timber Exchange, moderated by CEO Amir Rashad. The session provides practical legal and insurance guidance for logistics and commercial decision-makers across the global timber industry.

What the Session Covers — Five Areas of Immediate Practical Risk

1. Deviation and Safe Port: Can the Vessel Turn Back, and Who Pays?

The most pressing question for exporters right now is whether a vessel en route to a Gulf port has the legal right to refuse to proceed — and who bears the cost of rerouting via the Cape of Good Hope.

The answer depends on the type of charterparty. Under BIMCO CONWARTIME 2013 (time charter), the Master can refuse to proceed even if the war risk existed at the time of fixture — no change in circumstances is needed. Under VOYWAR 2013 (voyage charter), the UK Supreme Court confirmed in The Polar [2024] that a material increase in risk since the date of fixture is required. The financial consequences — freight uplift, hire continuation, cost allocation — flow directly from this distinction.

Under Finnish Maritime Act Chapter 14:19–20 §, the Master has a statutory right to deviate for safety that exists independently of the charterparty. The carrier may discharge at the nearest safe port when the nominated port is inaccessible due to war or blockade. LKOS Law Office advises on deviation rights, charterparty interpretation, and cost allocation in war risk situations.

2. General Average: What Happens to Your Cargo When a Vessel Is Attacked?

General Average declarations are already being issued on Gulf-routed vessels. When a shipowner declares GA after an attack or emergency measure, all cargo owners — insured or not — are required to contribute proportionally to the shared loss. Under York-Antwerp Rules 2016 and Finnish Maritime Act Chapter 17, the carrier holds a maritime lien on the cargo: without a GA bond or cash security, the timber will not be released.

Many timber exporters are unprepared for this. Understanding the obligation, the timeline, how cargo insurance responds, and how to challenge an inflated GA adjustment is essential for any company with MENA-bound cargo.

3. Cargo Degradation: Moisture Damage After Cape of Good Hope Re-routing

A Cape of Good Hope diversion adds 10–14 days to a typical MENA voyage. For timber, that means extended exposure to humidity, condensation, and temperature variation — increasing the risk of moisture damage, mould, and quality downgrade. The carrier will typically argue that rerouting was a war risk decision and they bear no responsibility. Under both Hague-Visby Rules and Finnish Maritime Act Chapter 13:27–30 §, this argument is not automatic: the burden of proof, the narrow scope of the war exception, and the carrier's duty to take protective measures before rerouting all remain relevant.

Written notice of visible damage must be given at the port of discharge. Under Hamburg Rules — which apply as mandatory law in Egypt, Morocco, Tunisia, and Lebanon — the carrier also faces express delay liability that does not exist under Hague-Visby.

4. Letters of Credit and Frozen Payments Under Sanctions

New EU, US, and UK sanctions packages targeting Iran have created banking compliance pressure that is blocking payments even for legally permissible trades. Finnish banks are directly subject to EU Regulation 833/2014 and face criminal exposure for violations — driving over-compliance and payment delays across the industry.

Under UCP 600 Art. 14, a bank cannot refuse payment under a compliant LC merely because the trade looks geopolitically sensitive. "Compliance review" is not a valid legal basis for refusal. If the port of discharge has changed due to rerouting, LC amendment requires all-party consent — understanding these mechanics before the next shipment is booked is essential.

5. Force Majeure and Breach of Contract: When Is Non-Performance Excused?

Force Majeure is being invoked across the industry — sometimes legitimately, often not. Under Finnish contract law and Maritime Act Chapter 14:39 §, FM requires an event that was unforeseeable, beyond the party's control, and that made performance objectively impossible — not merely more expensive or delayed. Under English law, the threshold is even higher: a 14-day delay caused by Cape rerouting will almost certainly not frustrate a charterparty.

BIMCO war risk clauses are risk allocation clauses, not FM clauses. War Risk Surcharges imposed after fixture without an express contractual right are a breach of contract. Knowing the distinction — and taking the right procedural steps — protects your commercial position.

Why This Matters for Your Business — Now

The legal risks described above are not theoretical. Vessels are being attacked. General Average notices are being sent. Payments are being blocked. Contracts are being challenged. Companies that understand their legal position — what their charterparty says, what their cargo insurance covers, what their LC requires, and what the law provides — are significantly better placed to protect themselves than those who react after the event.

LKOS Law Office provides hands-on, commercially focused legal advice on maritime law, cargo liability, war risk insurance, sanctions compliance, and international contract disputes. Our team has direct operational experience in the freight and shipping industry, which means our advice is grounded in how these situations actually unfold in practice. Read more about our Logistics, Transport & Maritime Law services.

About the Speaker — Oscari Seppälä, LKOS Law Office

Oscari Seppälä is a Specialist Partner at LKOS Law Office and one of Finland's leading maritime, transport, and sanctions lawyers. He advises Finnish and international clients on shipping law, cargo liability, insurance and recourse claims, and international trade compliance. Before LKOS Law Office, he worked at another leading Helsinki law firm and in legal and operational roles at DSV, one of the world's largest freight forwarders — giving him an unusually practical perspective on shipping disputes and logistics risk.

Recent work includes advising on complex marine insurance recourse claims arising from vessel groundings in Finnish waters, representing clients in international arbitration on EU sanctions and contract termination, and supporting companies navigating geopolitical disruption affecting MENA shipping routes.

Memberships: Finnish Maritime Law Association (CMI) · Association of Finnish Insurance Lawyers · Authorised Attorneys at Law.

👉 Read Oscari Seppälä's full profile

FAQ: Legal Risks for Timber Exporters Shipping to the MENA Region

Question	Answer
Can a vessel legally refuse to enter a Gulf port right now?	Yes. Under Finnish Maritime Act 19 § and BIMCO war risk clauses, the Master has the right to refuse on safety grounds. Financial consequences depend on whether you have a time or voyage charter.
Who pays for the Cape of Good Hope rerouting?	On a time charter, the vessel stays on hire — the charterer bears time costs. On a voyage charter, freight is uplifted pro-rata for additional distance over 100nm (VOYWAR 2013). The Polar [UKSC 2024] confirmed that paying additional war risk premiums does NOT protect the charterer from subrogated claims.
We received a General Average notice. What do we do?	If insured: notify your cargo insurer immediately — they will provide the GA bond. If uninsured: provide cash security before your cargo is released. Verify adjustment figures with legal advice — errors in GA adjustments are recoverable.
Our bank has blocked LC payment citing "compliance review". What are our rights?	UCP 600 Art. 14 requires payment on compliant documents. "Compliance review" alone is not a valid basis for refusal. Request the specific legal basis in writing and document all communications.
Is Force Majeure a viable defence for delayed delivery?	Only if performance is objectively impossible — not just delayed or more expensive. Both Finnish and English law set a high threshold. Send written FM notice immediately and document mitigation steps.
Does it matter whether Hague-Visby or Hamburg Rules govern my Bill of Lading?	Yes — significantly. Hamburg Rules apply in Egypt, Morocco, Tunisia, and Lebanon. Under Hamburg Rules there is no nautical fault exception, delay liability is express, and the time bar is 2 years (vs 1 year under Hague-Visby).

Get Advice — Contact LKOS Law Office

If you have timber cargo currently in transit to the MENA region, or are planning new shipments and want to assess your legal and insurance position before you book, contact LKOS Law Office for a direct consultation.

Responsible lawyer: Oscari Seppälä — Specialist Partner, LKOS Law Office
oscari.seppala@lkoslaw.fi · +358 40 672 4285

Note: This update is general information and not legal advice for any specific case.

CBAM 2026: What the Carbon Border Adjustment Mechanism Means for Importers in Finland

Thu, 29 Jan 2026 07:04:00 +0000

CBAM 2026: What the Carbon Border Adjustment Mechanism Means for Importers in Finland

Summary: CBAM (the Carbon Border Adjustment Mechanism) changes the compliance landscape for imports into the EU from 2026 onwards. This Insight explains who is affected, the key dates, what importers must do and when, and how CBAM impacts costs and supply chains.

From a business perspective, CBAM is not “just another report”. It is a regulatory framework that ties customs classification, emissions data and financial obligations into one compliance workflow. For many companies importing into Finland, CBAM will become a practical question of risk management, budgeting and contract allocation.

If you need support assessing your CBAM exposure and building a practical compliance approach, see our service: International Trade & Sanctions.

1) Who does CBAM apply to?

CBAM applies to companies that import certain goods from outside the EU into the EU customs territory (e.g., into Finland), typically when goods are released for free circulation. In practice, the obligations attach to the party acting as the importer of record (i.e., the entity on whose behalf the import declaration is made).

CBAM currently covers selected carbon-intensive sectors (including, for example, iron and steel, aluminium, cement, fertilisers, hydrogen and electricity). The scope is determined by CN/HS codes, which means that correct customs classification is critical for determining whether CBAM applies.

De minimis threshold (50 tonnes)

CBAM rules were simplified in 2025 by introducing a mass-based de minimis threshold (initially 50 tonnes per importer per calendar year) for certain sectors. If an importer remains below the threshold in a given year, CBAM obligations may not apply for that year. This is particularly relevant for smaller or occasional importers.

2) What is CBAM, in plain business terms?

CBAM is designed to address the risk of carbon leakage by linking imports to a carbon cost comparable to the EU Emissions Trading System (ETS). It focuses on the embedded emissions of covered goods imported into the EU.

In practical terms, CBAM creates two core deliverables for importers:

Data: collect product-level emissions information (typically from suppliers/manufacturers) and report it in the required format.
Cost: from 2026, manage CBAM certificates and related financial exposure as part of import budgeting and pricing.

3) Key dates: what needs to be done, and when?

Period	What it means for business
1 Oct 2023 – 31 Dec 2025 Transitional phase	Quarterly CBAM reporting. No CBAM certificates are surrendered during the transitional phase, but reporting obligations apply and should be treated as compliance-critical.
From 1 Jan 2026 Full implementation	CBAM becomes financially binding: importers must manage emissions data, submit annual declarations and purchase and surrender CBAM certificates. The de minimis threshold (initially 50 tonnes/year for certain sectors) affects whether obligations apply in a given year.

4) Cost impact: what will CBAM cost in practice?

CBAM certificates are linked to the EU ETS price

The CBAM certificate price is designed to reflect EU ETS allowance prices. Practically, this turns embedded emissions into a budget line that affects landed cost, pricing and margin management.

Default values: if supplier data is not reliable

Where verified product-specific emissions data is not available (or not usable), CBAM allows the use of default values under specific rules. Default values are set conservatively and may materially increase the cost outcome compared to verified actual emissions.

5) Enforcement risk and sanctions: why CBAM is a “customs-risk” topic

CBAM is enforceable. Non-compliance (late or missing reporting, inaccurate data, inadequate documentation, or failures related to certificates) can lead to administrative consequences and financial penalties. It can also impact a company’s broader customs risk profile and disrupt logistics.

The key management message: treat CBAM as a compliance project with ownership, controls and a documented audit trail—similar to other high-impact customs and trade controls.

6) Does CBAM change HS/CN classification or tariff headings?

CBAM does not change HS/CN codes. However, it makes correct classification far more critical, because CBAM scope is determined by CN/HS codes. Misclassification can trigger incorrect CBAM treatment (including under-reporting or missed obligations).

7) Practical next steps: how to prepare (a clear roadmap)

Scope mapping: identify imported products and confirm CN/HS codes (including borderline products).
Threshold check: assess annual import volumes and whether the de minimis threshold may apply.
Data readiness: secure emissions data flows from suppliers and define internal controls and evidence requirements.
Cost modelling: estimate the cost effect (certificate exposure + default value risk) and integrate it into pricing/budgeting.
Contract allocation: update procurement terms: who provides data, who bears cost changes, and what happens if data is missing or wrong.
Governance: assign ownership across procurement, finance, logistics and legal; build a yearly compliance calendar.

If you want a pragmatic start, we can deliver a short CBAM readiness review (scope + classification + process + contract checklist) and a management-ready action plan. For disputes and risk management perspectives in trade-related matters, you can also consult Oscari Seppälä.

Frequently asked questions (CBAM)

Does CBAM affect occasional importers?

Potentially yes, if the goods fall within CBAM scope. However, the 2025 simplification introduced a de minimis threshold (initially 50 tonnes/year for certain sectors), which may exempt smaller annual import volumes in a given year.

Do we need to change HS/CN codes because of CBAM?

No. But classification accuracy is more important than ever, because CBAM applicability is determined by CN/HS codes.

What is the main cost driver from 2026 onwards?

CBAM certificates linked to EU ETS pricing, combined with the risk of default values where verified emissions data is not available or usable.

What should management do first?

Start with a scope and classification check, then confirm data readiness and model the cost impact. From there, align procurement contracts and assign governance and responsibilities.

Need practical CBAM support?

CBAM is best handled like any other business-critical compliance change: confirm scope, build a process, secure supplier data and model financial exposure. We assist importers and trading companies with practical trade compliance and risk management: International Trade & Sanctions.

Responsible lawyers: Liene Krumina and Oscari Seppälä.

EU Customs Reform Update: €3 Duty for Parcels Under €150 From 1 July 2026 (IOSS)

Wed, 14 Jan 2026 11:17:00 +0000

EU Customs Reform Update: €3 Duty for Parcels Under €150 From 1 July 2026 (IOSS)

Published: 14 Jan 2026 | Update following the Council’s agreed transitional solution

The EU has agreed a fixed €3 customs duty for low-value parcels (≤ €150) entering the EU from 1 July 2026. The change is highly relevant for e-commerce flows and IOSS-registered sellers.

This update complements our earlier insight on the broader timeline and readiness actions for businesses.

What changes on 1 July 2026?

From 1 July 2026, goods imported into the EU in consignments valued at up to €150 will be subject to a fixed €3 customs duty. In practice, this marks a material shift for low-value imports, including typical e-commerce consumer goods, where customs cost was previously often avoided.

Key point: Low-value parcels (≤ €150) will no longer be treated as effectively “duty-free”. A €3 transitional duty applies from 1 July 2026, primarily targeting IOSS e-commerce flows.

Why is the EU introducing this duty?

The measure addresses unfair competition for EU sellers, systematic undervaluation and fraud, consumer safety concerns, and environmental impacts driven by shipment splitting and high parcel volumes.

What is IOSS (Import One-Stop Shop)?

IOSS is the EU’s special VAT scheme for distance sales of imported goods. It enables non-EU sellers (and platforms/intermediaries) to:

collect VAT at the point of sale (checkout),
simplify VAT reporting through a single registration,
reduce delivery-stage surprises for consumers.

Important update: From 1 July 2026, IOSS shipments are not exempt from customs duty. For parcels ≤ €150 linked to IOSS-registered sellers, the fixed €3 duty will apply.

What should businesses do now?

Update pricing and margin models to reflect the €3 duty and downstream cost allocation.
Review shipment structures and whether splitting practices still make commercial sense.
Strengthen product data governance (classification, valuation, audit trail).
Monitor the 2026–2028 transition as the broader Data Hub reform advances.

Frequently asked questions

Does the €3 duty apply to all parcels under €150?

From 1 July 2026, the fixed €3 customs duty primarily applies to low-value consignments (≤ €150) linked to IOSS-registered non-EU sellers. In other ≤ €150 scenarios, standard tariff-based customs duties may apply.

What is IOSS in simple terms?

IOSS (Import One-Stop Shop) is the EU’s special VAT scheme for distance sales of imported goods. It typically allows VAT to be charged at checkout and reported via a single registration, simplifying import VAT handling.

Does the €3 duty change VAT rules?

Not by itself. Import VAT principles remain in place; this update concerns customs duty being levied more broadly on low-value imports.

Who pays the duty—seller, platform or buyer?

The commercial impact depends on the operating model (e.g., who acts as importer of record, contractual allocation of charges, Incoterms and pricing). Businesses should verify terms and cost pass-through logic.

Is this permanent?

No. This is a transitional measure pending the broader EU customs reform and the EU Customs Data Hub, which is intended to enable item-level customs assessment.

Need support?

LKOS Law Office supports businesses with customs and cross-border trade compliance and practical operating models. Meet our team: Our people, Oscari Seppälä and Liene Krumina.

Note: This update is general information and not legal advice for any specific case.

Mergers and Acquisitions in Finland: Legal Due Diligence, Deal Structuring and Closing Support

Fri, 19 Dec 2025 05:51:00 +0000

Mergers and Acquisitions in Finland: Legal Due Diligence, Deal Structuring and Closing Support

Published: 19 December 2025

A business-first guide to running an acquisition or sale with clear risk allocation, robust documentation, and efficient execution — for management teams, owners and in-house counsel operating in Finland and cross-border.

An M&A transaction is never “just a legal project”. It is a strategic business decision that requires reliable information, disciplined execution, and documentation that protects value after signing and closing. At LKOS Law Office, we advise buyers, sellers and investors in Finnish M&A and cross-border acquisitions, with a focus on pragmatic risk management and commercially workable solutions. For our full offering, see Mergers and Acquisitions.

When to involve an M&A lawyer in Finland

The most common value leakage in a deal happens early: unclear scope, incomplete information flow, and misaligned expectations on risk allocation. Engage counsel as soon as you are considering a transaction structure, especially if you need support with:

Buy-side legal due diligence in Finland (corporate, contracts, employment, compliance, IP/data)
Sell-side vendor due diligence and disclosure preparation
Deal structuring: share purchase vs asset purchase, carve-outs, earn-outs and management incentives
SPA/APA drafting, negotiation support and warranty/indemnity frameworks
Closing mechanics: CPs, board/Shareholder approvals, filings, escrow and post-closing implementation

Legal due diligence that supports decision-making

Legal due diligence should not be a “data room report for its own sake”. A strong diligence workstream produces deal-relevant outputs: (i) a clear risk map, (ii) practical mitigation steps, and (iii) inputs to pricing and contract protections. We typically review (scope depends on the target and sector):

Core diligence workstreams

Corporate & governance: ownership, decision-making authority, share classes, options, boards, consents
Commercial contracts: change-of-control clauses, termination rights, key customer/supplier dependencies
Employment & management: executive terms, incentives, non-competes, reorganisations and transfer-related obligations
Compliance and regulatory: permits, sanctions/trade compliance touchpoints where relevant
IP and data: ownership, licensing, material IT contracts, data protection risk areas

Deal documentation: making risk allocation enforceable

A high-performing SPA/APA clarifies who carries which risk, for how long, and how a breach is addressed in practice. We help clients negotiate and document:

Warranties and disclosure (including disclosure letters and practical disclosure standards)
Indemnities for identified risks and sector-specific exposures
Limitations of liability (caps, baskets, de minimis, time limits, knowledge qualifiers)
Closing conditions, interim operating covenants and purchase price adjustments
Post-closing obligations and governance arrangements

Cross-border M&A in practice: coordination and execution

Cross-border deals require disciplined coordination: multiple advisors, multiple legal systems, and time-sensitive approvals. We operate as a transaction “control tower” on the legal side—keeping the process moving while ensuring documentation quality and alignment with the commercial timeline.

Reference highlight: refinancing and collateral arrangements (Signet Bank)

Transactions frequently include financing and security components that must match the business logic and the risk profile. As an example, we advised Signet Bank on refinancing and collateral arrangements. Read the case note (English):

LKOS Law Office advised Signet Bank AS on refinancing and collateral arrangements

Why LKOS Law Office for M&A

Clients value three things in a transaction: speed without shortcuts, clarity on risk, and documentation that works in real life. Our approach combines legal precision with commercial judgement so management can make decisions with confidence.

Talk to our M&A team

If you are planning an acquisition, sale, investment round, or restructuring in Finland (or cross-border), we can support you from diligence to closing and post-closing implementation.

Explore: Mergers and Acquisitions
People: Our team | Oscari Seppälä | Liene Krumina

Contact: info(at)lkoslaw.fi
Office: Töölönkatu 4, 00100 Helsinki, Finland

EU Customs Reform 2026–2037: What Customs Changes Should Businesses Know?

Wed, 03 Dec 2025 16:13:00 +0000

EU Customs Reform 2026–2037: What Changes Will Affect Your Business? | LKOS Law

EU Customs Reform 2026–2037: What Customs Changes Should Businesses Know?

Published 02.12.2025 | Expert: LKOS Law Office Oy

The ongoing EU customs reform is the most significant change to the EU customs system in more than 50 years. The changes are no longer a distant prospect – the first wave will enter into force already in 2026, and will immediately affect companies’ costs, customs clearance processes and pricing towards customers.

In this article, we explain in clear terms:

which customs changes are planned in Finland
what will change at EU level (especially for e-commerce customs clearance)
the timeline 2026 → 2028 → 2033 → 2037
concrete case examples for companies
how your business should start preparing now

1. National changes in Finland: electronic service of decisions and a new operating model (from 2026)

At the beginning of 2026, several national changes will enter into force in Finland in connection with the EU reform.

1.1 Electronic service as the primary method (Customs Act section 61)

Customs decisions will in future be deemed served as soon as they are available in the electronic system.

This means for companies that:

time limits for appeals and requests for review start to run immediately
electronic monitoring of decisions can no longer be neglected
internal processes and responsibilities must be updated to reflect the new method of service – this is a critical customs change in Finland.

1.2 Organisational reform: clearer management within Customs

The statutory unit structure of Finnish Customs will be removed and the internal organisation will in future be defined in the rules of procedure. This enables:

faster reaction to EU customs reforms
more centralised, risk-based supervision
closer cooperation with the police, Security Intelligence Service and Border Guard

2. EU-level customs changes: towards a digital and centralised customs system

The EU aims to harmonise customs procedures and to build a common data infrastructure for the entire union. The change will take place in three waves.

2.1 First wave in 2026: e-commerce customs clearance and new rules

Removal of the €150 de minimis relief

From 2026, the de minimis rule (< €150 customs-duty exemption) will be removed. In practice this means that:

customs duties will be levied on all consignments, including goods worth less than €150
a new handling fee for e-commerce customs clearance will be introduced already in November 2026

The objectives are to stop undervaluation of low-value goods, reduce abuse of the system and ensure a level playing field for European businesses.

Case example 1 – Consumer e-commerce (rising customs costs)

A company imports spare parts worth €9.90 from Asia. Until now, the consignments have been exempt from customs duty. From 2026 onwards:

customs duty will be charged on the consignment
in addition, an e-commerce handling fee will be levied

Without updating pricing models or restructuring the supply chain, this model will no longer be cost-effective.

2.2 Second wave in 2028: EU Customs Agency and new basic structures

In 2028, a new EU Customs Agency will be established. It will start risk-based supervision at EU level.

This will result in:

more uniform interpretation throughout the EU
more centralised checks and supervision
a gradual move away from purely national, parallel systems

2.3 Third wave 2032–2037: the EU Customs Data Hub changes everything

The EU Customs Data Hub is planned to open in 2032 and will become mandatory for large operators in 2033. By 2037, its use will be mandatory for all.

The main objectives of the Hub are:

companies will enter customs data only once (“once only” principle)
the EU will perform centralised risk analysis, making use of AI
authorities will share information in real time
product compliance can be checked at the border largely automatically

Case example 2 – Industrial company (benefits of the Data Hub)

An industrial company imports components worth €120 from China. Under the current system, the same product data must be provided repeatedly in different systems and in different customs declarations.

From 2033 onwards, the company could:

enter product data once into the EU Customs Data Hub
reuse the same data for all subsequent consignments
avoid multiple, partially overlapping customs clearance steps

The end result is lower costs and faster throughput – on the condition that master data and classifications have been set up correctly.

3. The timeline – the entire customs reform at a glance

2026: removal of the < €150 de minimis relief, new e-commerce handling fee, electronic service of decisions in Finland
2028: EU Customs Agency starts operations
2032–2033: EU Customs Data Hub opens, mandatory for large operators
2037: Data Hub becomes mandatory for all operators

4. How should companies prepare for these customs changes?

The short answer: start now – 2026 is not far away.

Companies should:

update pricing models to reflect the 2026 customs duties and handling fees
reassess the profitability of their e-commerce business under the new cost structure
ensure there is a robust process and clear responsibilities for monitoring electronic customs decisions
document valuation and tariff classification of products carefully
prepare for Data Hub requirements (strong master data, product records, origin data and compliance information)

If you would like support in assessing the impact of these customs changes or in developing your processes, you can read more on our service page: LKOS Law Office – Customs and international trade.

5. Summary – change is not a threat but an opportunity

The EU customs reform is a major change but also a historic opportunity.

Compliant operators benefit from clearer and more consistent supervision
Customs processes will become faster as they increasingly rely on data and analytics
Companies that start preparing early can strengthen their competitiveness

2026 is just around the corner – preparation should begin today.

KKO 2025:99 – Tachograph exemption for forestry contracting clarified | LKOS Law Office

Thu, 20 Nov 2025 09:55:00 +0000

KKO 2025:99 – Finnish Supreme Court clarifies tachograph exemption in forestry transport

On 20 November 2025, the Finnish Supreme Court issued a precedent, KKO 2025:99, clarifying when a forestry contracting company may operate a truck without a tachograph under EU road transport social legislation. The decision is highly relevant for forestry contractors, transport and logistics companies, and employers responsible for drivers’ working time, tachograph compliance and safety obligations.

1. Background – what was the case about?

A was driving a truck owned by B Oy, transporting a forest harvester less than 100 km from the company’s place of business to a logging site. No tachograph was installed or used in the vehicle. The prosecutor argued that the transport fell under the tachograph requirement and that A had breached EU road transport social rules.

The lower courts considered that B Oy was not a forestry undertaking for the purposes of the national exemption, because it did not own forest land, but provided contracting services to third parties. Therefore, the exemption from tachograph use was considered inapplicable.

2. Supreme Court: forestry contracting is forestry activity

The Supreme Court overturned the lower courts and dismissed the charges. The Court held that:

forestry includes both growing trees and harvesting them
logging is part of forestry regardless of forest ownership
a forestry contracting company (such as B Oy) is therefore a forestry undertaking under the exemption

The interpretation was aligned with Regulation (EC) No 561/2006 (driving and rest time rules), Regulation (EU) No 165/2014 (tachographs), and the CJEU’s case law requiring exemptions to be applied consistently and narrowly.

3. Own business operations – when does the exemption apply?

The Court also assessed whether the transport was part of B Oy’s own business operations. The Court noted that:

the transport’s sole purpose was to move machinery used in the company’s own logging work
the transport was secondary and necessary to the main forestry activity
there is no separate competitive market for such movements of specialised forestry machinery

Accordingly, the vehicle was used in the company’s own forestry business. As the other requirements (including the 100 km radius) were met, the truck was exempt from the tachograph requirement.

4. What does this mean for businesses?

This ruling has practical implications for:

Forestry contracting and harvesting companies – clearer guidance on tachograph exemptions and compliance.
Transport and logistics operators – improved predictability regarding EU social legislation in road transport.
Employers and fleet managers – reduced risk of criminal liability for tachograph or driving time errors.
Insurance and liability assessments – more certainty when tachograph use (or non-use) affects responsibility.

This decision complements an already complex regulatory framework governing heavy vehicle operations, tachographs, working time, driver fatigue, accident prevention and road safety. Businesses should ensure their transport arrangements, contracts, internal guidelines and compliance processes fully reflect current law.

To learn more about how EU transport rules and tachograph obligations apply to your operations, explore our logistics, transport and maritime law services.

Need support with tachograph regulation and transport compliance?

LKOS Law Office advises companies on EU road transport social legislation, national transport law, tachograph requirements, driving time rules, and practical compliance management across forestry contracting, logistics and heavy transport operations.

Contact our experts for tailored advice: Contact LKOS Law Office – Transport & Logistics Law Specialists.

Frequently Asked Questions

What did the Supreme Court clarify in KKO 2025:99?
The Court held that forestry contracting is considered forestry activity, meaning companies engaged in logging may fall under the tachograph exemption if other legal criteria are met.

When can a company apply the tachograph exemption?
A company may apply the exemption when transporting machinery for its own forestry operations within a 100 km radius, and when the transport is secondary to its main activity.

How does the ruling affect Finnish logistics and forestry companies?
The decision increases legal clarity, reduces compliance risks, and supports predictable planning for companies moving forestry machinery.

Additional keywords for relevance: tachograph rules, driving time compliance, EU Regulation 561/2006, transport law Finland, forestry logistics, heavy transport compliance, LKOS Law Office transport law specialists.

The EU AI Act: Legal Compliance, Risks & Strategic Guidance for Businesses

Fri, 14 Nov 2025 10:37:00 +0000

Why the EU AI Act Matters for All Companies

The EU Artificial Intelligence Act is the first major regulatory framework for AI—and its impact will extend far beyond the tech sector...

Business Risks of Non-Compliance with the EU AI Act

Under the EU AI Act, companies face serious consequences if they fail to meet compliance obligations:

Fines of up to €35 million or 7% of global annual turnover
Suspension of AI systems
Legal claims from customers or employees
Reputational damage
Loss of trust among partners, suppliers, and investors

Practical Compliance Strategies for Businesses

To reduce risk and ensure readiness, companies should:

Map current AI use across operations
Review all third-party AI systems
Update contracts with AI clauses
Train legal, procurement, IT
Establish internal AI policies

AI Compliance Clauses: A Must-Have in Contracts

✅ AI Compliance Warranties

Vendor confirms EU AI Act compliance
Risk assessments conducted
Prohibited practices excluded

✅ Audit and Transparency Rights

Documentation access
Regular audits
Explanation of AI decisions

✅ Liability Provisions

Vendor assumes liability for non-compliance
Indemnification clauses
Immediate termination rights

What Boards Should Discuss About AI Risk and Governance

Boards must take an active role in AI oversight. Key questions include...

Conclusion: Turning Compliance Into Competitive Advantage

AI can transform your business—but only if used responsibly and compliantly...

📩 Need support drafting AI-compliant contracts and safeguarding your business?
Our legal team at LKOS Law Office is here to help you navigate the EU AI Act and embed compliance into every agreement.

👉 Contact us today to ensure your contracts protect—not expose—your business, and learn more about our ESG, AI governance & compliance services.

LKOS Law Office - Insights

LKOS Law Office Successfully Reversed a EUR 55,000 Overload Fine for a German Transport Client

EUR 55,000 Overload Fine — Reversed in Full

What Our Client Said

Our Transport Law Expertise

Frequently Asked Questions

What is an overload fine (FI: ylikuormamaksu) in Finland?

Can an overload fine issued by Finnish police be reversed?

Does LKOS Law Office represent foreign transport companies in Finland?

Who handled the overload fine matter at LKOS Law Office?

Special Transport in Finland: Coupling Inspections, Road Permits, and Overload Fines — What Foreign Operators Must Know

1. What Is a Special Transport Vehicle?

2. Permit Requirements: Getting It Right Before Arrival

3. The Coupling Inspection Obligation: A Mandatory Pre-Condition

4. The Practical Problem: Getting to the Inspection Station

5. The ETA Exception: When Is Inspection Not Required?

6. Overload Fines (FI: Ylikuormamaksu): Consequences of Non-Compliance

7. The Supreme Administrative Court Ruling: KHO 2022:125

8. Key Takeaways for Foreign Operators

9. How LKOS Law Office Can Assist

Our Services in This Area

Our Partner Liene Krumina at TechChill 2026 | Scaling Startups Across Borders

LKOS Law Office Heads to Riga for One of the Baltic's Biggest Tech Events

TechChill 2026 – Where Baltic Tech Meets Global Ambition

It's All About Scaling – And the Legal Side of It

Why TechChill?

Timber Shipments to the MENA Region Under Geopolitical Pressure — LKOS Law Office at Timber Exchange Webinar

Timber Shipments to the MENA Region Under Geopolitical Pressure — LKOS Law Office at Timber Exchange Webinar

Gulf Conflict Disrupts Timber Trade Routes — Legal Risk Is Now Immediate

What the Session Covers — Five Areas of Immediate Practical Risk

1. Deviation and Safe Port: Can the Vessel Turn Back, and Who Pays?

2. General Average: What Happens to Your Cargo When a Vessel Is Attacked?

3. Cargo Degradation: Moisture Damage After Cape of Good Hope Re-routing

4. Letters of Credit and Frozen Payments Under Sanctions

5. Force Majeure and Breach of Contract: When Is Non-Performance Excused?

Why This Matters for Your Business — Now

About the Speaker — Oscari Seppälä, LKOS Law Office

FAQ: Legal Risks for Timber Exporters Shipping to the MENA Region

Get Advice — Contact LKOS Law Office

CBAM 2026: What the Carbon Border Adjustment Mechanism Means for Importers in Finland

CBAM 2026: What the Carbon Border Adjustment Mechanism Means for Importers in Finland

1) Who does CBAM apply to?

De minimis threshold (50 tonnes)

2) What is CBAM, in plain business terms?

3) Key dates: what needs to be done, and when?

4) Cost impact: what will CBAM cost in practice?

CBAM certificates are linked to the EU ETS price

Default values: if supplier data is not reliable

5) Enforcement risk and sanctions: why CBAM is a “customs-risk” topic

6) Does CBAM change HS/CN classification or tariff headings?

7) Practical next steps: how to prepare (a clear roadmap)

Frequently asked questions (CBAM)

Does CBAM affect occasional importers?

Do we need to change HS/CN codes because of CBAM?

What is the main cost driver from 2026 onwards?

What should management do first?

Need practical CBAM support?

EU Customs Reform Update: €3 Duty for Parcels Under €150 From 1 July 2026 (IOSS)

EU Customs Reform Update: €3 Duty for Parcels Under €150 From 1 July 2026 (IOSS)

What changes on 1 July 2026?

Why is the EU introducing this duty?

What is IOSS (Import One-Stop Shop)?

What should businesses do now?

Frequently asked questions

Does the €3 duty apply to all parcels under €150?

What is IOSS in simple terms?

Does the €3 duty change VAT rules?

Who pays the duty—seller, platform or buyer?

Is this permanent?

Need support?

Mergers and Acquisitions in Finland: Legal Due Diligence, Deal Structuring and Closing Support

Mergers and Acquisitions in Finland: Legal Due Diligence, Deal Structuring and Closing Support

When to involve an M&A lawyer in Finland

Legal due diligence that supports decision-making

Core diligence workstreams

Deal documentation: making risk allocation enforceable

Cross-border M&A in practice: coordination and execution

Reference highlight: refinancing and collateral arrangements (Signet Bank)

Why LKOS Law Office for M&A

Talk to our M&A team

What Is a Special Transport Vehicle?

Permit Requirements: Getting It Right Before Arrival

The Coupling Inspection Obligation: A Mandatory Pre-Condition

The Practical Problem: Getting to the Inspection Station

The ETA Exception: When Is Inspection Not Required?

Overload Fines (FI: Ylikuormamaksu): Consequences of Non-Compliance

The Supreme Administrative Court Ruling: KHO 2022:125

Key Takeaways for Foreign Operators

How LKOS Law Office Can Assist