Finland–Sweden border border continues south into the northern Baltic Sea to a point where it meets the zone border of Estonia. The tripoint between the economic zones is defined by a treaty signed in 2001. The Finnish–Swedish border was created in 1809 by the Treaty of Fredrikshamn, as Sweden ceded Finland over to Russia. The course of the border was described in the fifth article of the treaty, without great detail. The borders were agreed to be the Sea of Åland, the Gulf of Bothnia, and the rivers Tornionjoki and Muonionjoki. Islands in the sea belonged to whichever country was the nearest
Border trade be worthwhile for a short international trip to the same purpose, although baggage restrictions can limit worthwhile savings to those for small high-value goods. Where border trade is done for tax evasion it forms part of the underground economy of both jurisdictions. Typical examples of this are the borders between Ukraine and Russia, between Norway and Denmark/Sweden/Finland/Russia/Estonia and between Denmark/Switzerland and Germany. For instance, the excise tax on alcohol is lower in Estonia than in Finland and much lower than in Sweden, thus it is common to buy large volumes of alcohol when returning from Estonia: there are shops in