Documente Academic
Documente Profesional
Documente Cultură
8
Importation of Vehicles as Removal
Goods into Finland
www.tulli.fi
1 January 2015
Replaces the April 2012 bulletin
>> Information on exemption from customs duty and VAT is available on the Customs website
www.tulli.fi/en > Private customers > Travellers and persons moving
http://www.tulli.fi/en/persons/travellers_and_persons_moving/index.jsp
>> Instructions for bringing a removal vehicle to Finland are available on the Customs website:
Instructions for persons who imported a vehicle as removal goods
www.tulli.fi/en > Finnish Customs > Publications > Motor vehicles
http://www.tulli.fi/en/finnish_customs/publications/motor_vehicles/index.jsp
Import of removal goods into the Community prior to personal removal (in Finnish)
www.tulli.fi > Suomen tulli > Julkaisut ja esitteet > THT - Tullin tiedotuksia > Tarkentavat ohjeet
http://www.tulli.fi/fi/suomen_tulli/julkaisut_ja_esitteet/THT/tarkentavat_ohjeet/index.jsp
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Exemption of removal goods from customs duties and taxes (in Finnish)
www.tulli.fi > Yrityksille > Tuonti > Tuonnin asiakasohjeet > Tuonnin asiakasohje 22
http://www.tulli.fi/fi/yrityksille/tuonti/ITU_ohjeita/itu/2014_22_muuttotavaroiden_tullittomuus_ja_verottomu
us.pdf
2 Who is an immigrant?
An immigrant is a person who moves to Finland from abroad and stays as a permanent resident. A
person whose permanent place of residence is abroad and who arrives in Finland for a temporary stay,
e.g. as a tourist or for studies or temporary employment, is not an immigrant.
People may also take up permanent residence in Finland gradually, so that they originally come to
Finland temporarily but later decide to stay permanently. These persons, too, are on certain conditions
entitled to bring in a vehicle as part of removal goods within the meaning of the Car Tax Act.
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marks to be attached to the vehicle. Transfer permits are granted by the vehicle inspection stations and
by Customs.
>> Further information on transfer permits is available on the website of the Finnish Transport Safety Agency
(Trafi). http://www.trafi.fi/
The right to use the vehicle ends, unless the vehicle is declared for taxation within five days or on the
due date of the car tax or if the tax declaration or tax decision is cancelled. As a result of cancellation, a
charge equivalent to that for an advance ruling by Customs is collected and, in car tax, five per cent of
the tax amount which should have been paid if the taxation had been completed. Tax collected due to
cancellation will not be taken into account if the vehicle is taxed later. In 2014, the charge for an advance
ruling collected from a private person is 150 euros.
>> More detailed information on how the taxable value and the amount of tax are determined as well as
examples of calculating the tax are available in the customer bulletin Taxation of Used Motor Vehicles in
Finland.
www.tulli.fi/en > Finnish Customs > Publications > Motor vehicles
http://www.tulli.fi/en/finnish_customs/publications/motor_vehicles/motor_vehicles/020_en.pdf
and on the Finnish Customs website
www.tulli.fi > Yksityisille > Autoverotus > Tuomassa autoa tai moottoripyr? (in Finnish)
http://www.tulli.fi/fi/yksityisille/autoverotus/tuomassa_autoa.jsp
the immigrant has been abroad for an uninterrupted period of at least 1 year immediately before
moving to Finland,
the vehicle has been under the ownership of the immigrant or his or her married spouse, or in
their possession under conditions leading to ownership, and in the use of the immigrant abroad
for a period of at least 6 months immediately before his or her moving to Finland,
if the immigrant has earlier imported a vehicle with reduced tax or free of tax, the time limit after
which that vehicle may be transferred to another person without payment of tax has expired
before his or her moving to Finland, and,
if the vehicle is imported to Finland within 12 months after moving or not more than 3 months
before moving and declared for taxation within 18 months after moving.
Persons staying as permanent residents after temporary stay shall declare their vehicle to be taxed as a
vehicle imported as removal goods within 18 months from the beginning of the temporary stay (see
paragraph 8.1).
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However, the vehicle cannot be declared for taxation as removal goods before the person has arrived in
Finland.
If the immigrant has earlier imported a vehicle as removal goods and transferred it, by virtue of
regulations, before the end of the time limit for transfer without paying tax (either to an insurance
company if the vehicle has been damaged, or sale/transfer for use abroad after the vehicle has been
removed from the register), the time limits for importing another vehicle as removal goods, concerning
the immigrants stay abroad as well as the use and ownership of the vehicle, begin to run only after 30
months from the date on which tax reduction was granted for the vehicle brought in earlier. More
detailed information is available in customer bulletin Instructions for persons who imported a vehicle
as removal goods.
Unmarried partners are not equivalent to married spouses for the purposes of ownership and use of the
vehicle abroad. Therefore, an unmarried partner is not allowed to import his or her partners vehicle
from abroad with reduced car tax as removal goods even if he or she has used the vehicle abroad.
Persons having registered their partnership are comparable with married couples for the purposes of tax
legislation.
If there are questions of interpretation in some respect, it is recommended that a customs office in charge
of car taxation is contacted in advance. In these situations, Customs can be asked to give an advance
ruling as to how the Car Tax Act will be applied to the case concerned. The advance ruling is subject to a
charge. In 2014, the charge for an advance ruling collected from a private person is 150 euros.
An immigrant may bring in only one taxable vehicle with a reduced tax, e.g. one passenger car or one
van or one motorcycle. Tax reduction can be granted for a taxable vehicle also when the immigrant
imports a non-taxable vehicle, e.g. a camper, at the same time.
If the car tax is more than 13 450 euros, the exceeding tax amount is collected.
Example of calculating the reduced tax for importation of a vehicle as removal goods
General asking price in Finland of a car similar to the car brought in as removal goods
50 000,00
Usual discounts (5% and 750 )
General retail value 46
Car tax (35% x general retail value)
Tax reduction for importation as removal goods
Car tax to be paid
3 250,00
750,00
16 362,50
13 450,00
2 912,50
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detailed information on the restrictions on transfer is available in customer bulletin Instructions for
persons who imported a vehicle as removal goods.
8 Special cases
8.1 Persons staying as permanent residents after temporary stay
A person who has stayed in Finland temporarily before moving to Finland permanently is entitled to the
tax reduction granted in respect of a vehicle imported as part of removal goods if he or she can show
that the requirements for the reduction have been fulfilled immediately before his or her arrival in
Finland for a temporary stay.
In assessing whether the requirements have been fulfilled, arrival in Finland means the date on which
the person arrives in Finland for the first time for a temporary stay.
For getting the tax reduction, it is also required that the vehicle is declared for taxation as removal goods
within 18 months from the beginning of the temporary stay.
8.2 Students
Tax reduction is not granted to a person who at the time of his or her move to Finland is under 18 years
old or to a person who has earlier lived in Finland and during the one-year period preceding his or her
move has stayed abroad mainly for study purposes. However, tax reduction is granted if the person can
prove that the conditions of tax reduction for removal goods have been met during uninterrupted stays
abroad during which he or she has not studied.
Part of the period required may elapse also during the last year preceding the persons move to Finland
if he or she has not studied during that particular time.
Studies referred to above are studies preparing for a performance within the scope of the curriculum of a
university or other educational institutions as well as practical training, including on-the-job training,
relating to these studies, unless the activity is to be considered as independent research work.
For example, preparing a doctoral or licentiate thesis is considered to be independent research work.
However, training organised by the labour market authorities and on-the-job learning in that connection
are not regarded as studies within the meaning of the relevant provisions. Studies in an educational
institution comparable to the comprehensive school or the upper secondary school are considered to be
studies referred to in the Car Tax Act.
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The purchase invoice or other documents on transfer or registration usually show the ownership and
possession of a vehicle, as well as the motor liability insurance certificate.
If requested, the immigrant must also produce other evidence to prove eligibility for tax exemption, such
as tickets, drivers licence, passport or an official certificate of identity.
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taken whether the vehicle must be registered there during the period of one year that the export
registration is valid. Information and guidance on export registration can be obtained from Trafi.
If the immigrant uses an export-registered vehicle for visiting Finland, he must ask the customs
authorities to enter the dates of arrival and departure in the documents.
13 Additional information
You can get further information on importation, customs clearance and car taxation of removal goods
and the necessary documents from the Car Tax Information Service, tel. +358 (0) 295 5203.
>> Enquires are answered by the Car Tax Information Service, tel. +358 (0) 295 5203.
You may also send questions to the Car Tax Information Service using an electronic form available at:
http://www.tulli.fi/fi/yhteystiedot/kysy_tullineuvonnasta.jsp
>> Car tax forms are available in Finnish on the Customs website:
www.tulli.fi > Yrityksille > Shkinen asiointi > Lomakkeet > Autoverolomakkeet yksityisille ja yrityksille
http://www.tulli.fi/fi/yrityksille/sahkoinenasiointi/lomakkeet/autoverolomakkeet/index.jsp
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>> Customs offices in charge of car taxation receive tax declarations and answer questions on pending matters.
The contact information and customer service hours of the customs offices are available on the Finnish
Customs website
www.tulli.fi > Yhteystiedot > Autoverotus
http://www.tulli.fi/fi/yhteystiedot/autoverotus/index.jsp
>> The legal provision texts are available in the State of Finland legislation data bank (Finlex)at
http://www.finlex.fi/fi/
The EU member states are Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark,
Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.
The EEA countries include the EU member states as well as Iceland, Liechtenstein and Norway.