Importation of Personal Belongings & Household Effects
Importation
of Motor Vehicles
Importation
of Pets
Additional
Information
Importation
of Personal Belongings & Household Effects to Finland
National Board of Customs, 2009
From EU countries: When a person moves to Finland
from another EU country, his or her personal property
is, with certain exceptions, admitted free of taxes
and other restrictions applied to importation. For
example, VAT is collected on a new means of transport,
if the vehicle has been acquired for use in Finland
and if the other prerequisites for tax levy are met.
Restrictions are imposed by prohibitions justified
by e.g. public morality, public policy or public security,
or the protection of health of animals or plants.
From Non-EU countries: When a person moves
to Finland from outside the EU, the EU Regulation on
relief from customs duty and the Finnish Value Added
Tax Act are applied to the removal goods. By virtue
of these statutes, the personal property, i.e. the
removal goods, of an immigrant arriving from outside
the EU may be exempted from customs duty and VAT on
the following conditions:
- Relief from customs duty on removal goods may
be granted to persons whose permanent place of residence
has been outside the EU for at least 12 months. In
justified special cases, if applied for in advance,
the National Board of Customs may grant an exception
to this rule if the intention of the person concerned
was to stay outside the EU for an uninterrupted period
of at least 12 months
- The goods have been under the ownership of the
immigrant or in his or her possession under conditions
leading to ownership, outside the EU for 6 months.
In the case of non-consumable goods, the goods must
also have been in his or her use at the previous
permanent place of residence for at least 6 months
before the date on which he or she ceased to be permanently
resident in the country concerned outside the EU.
In justified special cases, if applied for in advance,
the National Board of Customs may grant exceptions
to the time limit
- The goods are intended for the same use at the
new permanent place of residence
- Relief from customs duty is granted only for removal
goods declared to Customs for release for free circulation
within 12 months from the removal date. The goods
may be imported in several consignments within the
period of 12 months. In justified special cases,
if applied for, the National Board of Customs may
grant exceptions to the time limit. See section 5
for the conditions and time limits regarding reduction
of car tax.
- The goods may not be lent, given as security, hired
out or otherwise transferred to another person, whether
for a consideration or free of charge, until 12 months
after the date on which their entry for free circulation
was accepted. If the immigrant is about to do one
of these actions, the Customs District concerned must
immediately be informed.
See also Customs PDF document:
This page is a summary only and there are exceptions
to the above conditions. Please contact Finnish Customs (Tulli) or
see their Customer Instructions for
detailed information on excise taxation, motor vehicles,
and passengers & removals.
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Importation
of Motor Vehicles to Finland
National Board of Customs, 2009
Finnish Customs' (Tulli's) Customer Instructions provide
details on importing motor vehicles, including:
- Taxation and taxable value
- Taxable and non-taxable vehicles
- Reduction of car tax and conditions for reduction
- Settling down in Finland step by step
- Bases of taxable value and tax assessment
- Visits to Finland while living abroad
- Car tax declaration and collection of tax
- Customs duty and value added tax
- Inspection and registration of vehicle
- Use of vehicle and transfer to another person after
moving to Finland
- Transfer to insurance company or for use abroad
- Documents needed at importation of vehicle
- Advance ruling
- Tax relief
See also:
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Importation
of Pets to Finland
Please note that with an animal disease outbreak,
animal import regulations may
change at short notice! The following is current at
17th June 2010.
Animal import regulations vary
according to species and country of origin. In general,
animal imports from EU countries are subject
to different import requirements from
countries outside the EU.
The number
of pets that may be brought to Finland is
currently restricted to five.
Holidays With Pets
All animals transported from one
country to another must bear identification and they
must be accompanied by a health certificate showing
that they have a valid anti-rabies vaccination and
other required health information. In movement between
EU countries the pet passport functions as the health
certificate. From non-EU countries where the rabies
risk is particularly high a certificate of a test showing
the efficacy of the anti-rabies vaccination is also
required.
For current regulations always consult the relevant
authorities directly!
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