yes Åland, that's the reason why all ferries between finland-sweden that stop here got free-vat booze and cigarretes... like when one is flying to usa from europe that also get vat-free buying in the airport, so it's the same.
and yes ndrs you are right it's not vat-free; but to make it easier for everyone let's say that. In fact being apart from euro economic zone means that i dont need to pay Vat that i will not use, because Åland is outside euro economic zone so i need to pay it here in customs (23%), and well that's only a huge mess when you need to buy anything from abroad and need to explain it every time, yes eurozone with the euro currency but not in the economic eurozone. That plus this is a small island you can't imagine how expensive is everything here.