Finland bears the dubious distinations, so anything that helps reduce the cost of a visit there is worth noting. One such aid is the Helsinki Card, which is good for transportation on city buses and trams, over 120 attractions that include sightseeing, admission to museums and galleries, and discounts at concerts, department stores and restaurants.

The Helsinki Card, which is available year 'round, costs $16 for one day, $21 for two and $26 for three.For those who wish to travel further afield, an eight-day Finnrailpass for unlimited travel on all trains costs $135 first class or $90 second class. Also available are 15- and 22-day passes, and there are discounts for children and groups. In addition, the Eurailpass and Nordic Tourist Ticket by Train are valid in Finland.

For further information, contact the Finnish Tourist Board, 655 Third Ave., New York, N.Y. 10017; phone: (212) 949-2333.