What is considered maintenance or repair?
Maintenance comprises repair, servicing and measures taken for preserving the condition of the means of transport. These include for example
- replacement of batteries, breaks, oil, windscreen wipers, and similar tire sets
- servicing and guarantee work, for example servicing the air-conditioning system.
What is considered equipping and improvement?
Equipping a vehicle means, for example, the installation of an air conditioning device when the vehicle lacks air conditioning, replacing summer tires with winter tires, or replacing friction tires with studded tires.
Please note
- You must bring your vehicle back to the territory of the EU within three years for it to qualify as return goods.
- It is up to the customer to find out about the customs formalities of the non-EU country to where the car is to be taken for works.
Example of the import duties and taxes due when a traveller drives his or her passenger car to Russia for equipping:
The cost of equipping a car in Russia is 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 cost of equipping the car and of the cost of fuel:
-- 550 x 0.1 = 55.00 euros
- The share of VAT is 24 % of the basis of calculation for import VAT:
-- (550 + 55) x 0.24 = 145.20 euros
The total amount of 200.20 euros in import duties is levied on the equipment when the vehicle arrives in Finland.