Export of a car for reparation outside the EU

When taking a car out of the EU for repair, it is mandatory to lodge a customs declaration on exit and re-entry. For customs purposes, this procedure is called outward processing, which is one of the special procedures.

If you want to drive a car (or other means of transport) to Russia or to another place outside the EU for paid repair or service, you are to submit an electronic export declaration before exporting the car.

You can lodge the export declaration free of charge using our Export Declaration Service.

  • For the export declaration, you need a document stating the value of the car, a pro forma invoice.
  • Before you leave Finland, you must visit a customs office.
  • At the customs office, present the web reference (NETT000012345, obtained from the Export Declaration Service) and the pro forma invoice before you export the car.

Remember to ask for an invoice from the repair shop showing the price of the work done and of any added parts.

When the repaired car is returned to Finland, it must be cleared through customs

When the repaired vehicle is driven back to Finland, it must be cleared through customs using a declaration for goods returned after paid repair. For customs purposes, the procedure is called return after outward processing.

  • Choose the red channel at customs. You can submit the customs declaration in paper format.
  • For the customs clearance, you need the certification of exit from the customs office indicating export for repair, the pro forma invoice (that was presented on export) and the repair invoice.
  • If parts that were not itemised on the repair invoice have been added to the car, you need a separate invoice for such parts.

Import duties and taxes must be paid for the repair costs, added parts and fuel costs

Import duties and taxes – often customs duty and VAT – must be paid for repair costs, added parts and accessories as well as for fuel costs outside the EU.

In these repair cases, the taxable amount for the VAT due is the customs value including the repair or service costs, added parts, accessories and fuel costs outside the EU. Any customs duty due is added to this amount.

Example of the import duties and taxes due when a traveller drives his or her passenger car to Russia for repair:
The repair costs in Russia amount to 500 euros. The price includes added new parts. The fuel costs outside the EU are 50 euros. The general customs duty rate on a passenger car is 10%. The VAT is 24% of the taxable amount for import VAT.
- The amount of customs duty is 10% of the car repair costs and fuel costs:
-- 550 x 0.1 = 55 euros
- The amount of VAT is 24% of the taxable amount for import VAT:
-- (550 + 55) x 0.24 = 145.20 euros
A total of 200.20 euros in import duties and taxes is collected for the repair of the passenger car in conjunction with its entry into Finland

 

Points to consider

Select “New declaration with economic impact”

  • Type of declaration: “EX”, when e.g. export to Russia
  • Nature of transaction: “60 - Delivery of goods for repair and subsequent return”
  • Procedure code: “2100 - Temporary export for outward processing of goods with no previous customs procedure”
  • National procedure: “7UB - Outward processing, simplified authorisation procedure”
  • Additional documents: Select the appropriate document, e.g. “N325 - Pro forma invoice”

 “Data on customs procedure with economic impact”

  • Time-limit for discharging the procedure - In the declaration for outward processing, select the date when the goods are to be returned to the Union.
  • Nature of processing operation - In the declaration for outward processing, describe the operation to be carried out on the goods.
  • Processed products - In the declaration for outward processing, enter the commodity code of the goods re-imported into the Union and a verbal goods description. There is a separate field for the vehicle identification number on the page Goods item data under “Additional information FIXBC”.
  • Proposed means of identification - In the declaration for outward processing, enter your suggestion as to how the goods placed under outward processing can be identified among the imported goods.

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In car tax matters, kindly contact the Tax Administration (vero.fi)


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