According to the Tax Administration, traders are not allowed to buy duty free tax-free products to be sold as buying duty free products for commercial purposes is not allowed. Tax-free sales are sales in which taxes do not need to be paid that would normally be collected in retail sales. Tax-free products are intended for personal and family use or as gifts.
In Finland, traders don’t anyways benefit from buying tax-free products for commercial use as they get to deduct VAT from products they buy into the business in any case. This of course applies to situations in which the tax-free products are not on special offer.