Pornography can be defined in many different ways but, with regard to audio-visual programmes, the Finnish Board of Film Classification divides pornographic audio-visual programmes into three categories.

Soft-core pornography, where intercourse and other actions aiming at sexual arousement are depicted without close-ups or inexplicitly. This means that no close-ups of the sexual organs are exhibited.

Hard-core pornography, where intercourse and other sexual action is depicted with close-ups.

Audio-visual programmes defined as forbidden in the Penal Code, which depict children, violence or bestiality in a sexually obscene manner.

Pornographic audio-visual programmes are subject to the same provisions of the Act on the Classification of Audio-Visual Programmes as other audio-visual programmes. Before exhibition and distribution, the Finnish Board of Film Classification has to be notified thereof (in which case they can only be exhibited to people who are at least 18 years old) and the recordings have to be marked in accordance with the instructions.

Pornography forbidden by the Penal Code may not be distributed in Finland. By means of the notifications, the Board monitors the distribution of audio-visual programmes and it may request a copy of a programme to check it if it is suspected to contain material against the Penal Code. When the Board estimates that a recording contains illegal material, it notifies the notifier of its opinion and registers the audio-visual programme with an estimate regarding its illegality. If the distributor, in spite of the warning, distributes the audio-visual programme, the Board shall file a report of the offense, because only a court of law has the decision-making powers when evaluating a violation of the Penal Code.

At the beginning of 2007, the supervision authority of the Board was increased and the purpose is to monitor the distribution of audio-visual programmes more carefully than before. The Board also works in close cooperation with the police in the supervision of the distribution of audio-visual programme recordings.
The maximum sentence for distributing an audio-visual programme that is against the Penal Code is two years imprisonment. Also an attempt at distribution is punishable.

If an audio-visual programme marked forbidden for people under 18 years of age is distributed to minors, the maximum punishment is 6 months imprisonment.

If an audio-visual programme is distributed before a notification regarding it has been made or if it does not bear markings complying with the law, the punishment is a fine.
If the notifier does not, upon request, submit a copy of the programme to the Finnish Board of Film Classification, the Board may request the County Government to set a conditional fine.