Finland, as a member of the European Union, allows imports from EU and EFTA countries to enter duty-free. Finland is also a part of the European Economic Area, an agreement that eliminates trade barriers in Europe. Because it is a member of the European Union, Finland complies with trade agreements the EU has made with non-EU countries. Customs duties are levied based on the goods' CIF value (cost, insurance, and freight) at the time and place of importation. Finland also collects a value-added tax (VAT) on most goods and services that can range from 0-28%. Some items, however, such as health care, insurance, and education, are exempt from the VAT.