Bringing your removal goods to Finland before your move

If you are bringing your removal goods to Finland before moving from a customs territory outside the EU, you do not have to pay any customs duties or value added tax, if you apply for an authorisation for exemption from customs duties.

With an authorisation for exemption from customs duties your removal goods can be cleared free from customs duties and value added tax before you move to Finland permanently, as long as the requirements are met.

Exemption from customs duty on removal goods may be granted if your permanent place of residence has been outside the EU customs territory for an uninterrupted period of at least 12 months and the removal goods have been in your possession and used by you for at least six months at your permanent residence within the EU customs territory.

Apply for exemption from customs duties in advance because you have to present the authorisation when clearing the removal goods.

In addition, to be granted exemption from customs duties you are required to

  • commit to changing your permanent place of residence to Finland within six months of the customs clearance of your removal goods
  • provide a guarantee for your removal goods at the customs office when clearing it through customs. Check the opening hours for the customs offices and book a time for an appointment via the appointment service.

When clearing your removal goods through customs you are also required to declare that the conditions for exemption from customs duty and taxes have been met, Customs form 45e. If you bring in a vehicle as removal goods, observe the provisions of the car tax legislation. Read more: The Tax Administration website.

These provisions also apply when removal goods are imported from
- within the EU customs territory, but from outside the EU fiscal territory, to Finland
- mainland Finland and other EU countries to the province of Åland and
- from the province of Åland to mainland Finland.

 

Points to consider

Example 1:

The person moving has lived in the USA permanently and for an uninterrupted period of 13 months, and the removal goods have been in their possession and used by them there for at least six months. Before moving, the person applies for a customs authorisation to import removal goods to Finland free from customs duties and value added tax and sends the goods to Finland.

The goods can be cleared through customs as removal goods with exemption from customs duties and taxes, when the conditions for the exemption have been met and the authorisation is presented to Customs. The person moving provides a guarantee in connection with customs clearance.

The person notifies Customs after moving to Finland. Customs releases or returns the guarantee. The person moving can also authorise an agent, e.g. a forwarding agency, to perform the customs clearance on their behalf.

Example 2:

The person moving has lived permanently in the USA for 11 months, and the removal goods have been in the person’s possession and used by them there for more than six months. The person moves to Finland in four months’ time. The person can import removal goods to a Finnish customs warehouse before moving to Finland.

Since the permanent residence of the person moving has been outside the EU customs territory for at least 12 months, they can apply for an advance import permit from Customs. When these prerequisites are met, the removal goods can be granted exemption from customs duties and value added tax. The person moving must authorise an agent to clear the removal goods through customs.


When you are moving from one country outside the EU customs territory to another due to professional obligations, you can import removal goods to Finland with an authorisation for exemption from customs duties and taxes, if you commit to moving to Finland at a later time. Customs will set a time limit by which you must change your permanent place of residence to Finland. The time limit will be recorded on the authorisation.

Example:

The employee’s place of work is moved from China to Canada after 7 months. The removal goods have been in the employee's possession and use by them in China for at least six months, and the person’s permanent residence will be outside the EU customs territory for an uninterrupted period of 12 months. The employee applies for an authorisation for exemption from customs duties. The employee can import removal goods to Finland and clear them through customs as removal goods free of customs duties and taxes.


Apply with

  • customs form no 858s (in Finnish) (Bringing your removal goods to Finland before your move)
  • customs form no 869s (in Finnish) (Bringing removal goods to Finland, when the permanent place of residence is moved to another EU customs territory due to work) or
  • with a free-form application. The free-form application must include the same information as the application form.

The application can be signed by the person moving to Finland or by another person authorised by the person moving to Finland. The original authorisation (power of attorney) must be enclosed with the application.

Attachments

  • reliable account of living abroad, e.g. statement by the employer
  • list of goods
  • copy of vehicle registration and/or document of vehicle acquisition (if a vehicle is part of the removal goods).

Send the application to:

  • Customs Authorisation Centre
  • PO Box 56, 90401 Oulu
  • You can also send the application by email to: lupakeskus(at)tulli.fi.

When an authorisation for exemption from customs duties is granted for import of removal goods before you yourself move, you must lodge a guarantee to Customs when clearing the goods. This does not apply to removal goods that are imported before the move, when the permanent place of residence is changed outside the EU customs territory for professional reasons.

The amount of guarantee is

  • 10 % of the value of the vehicle
  • a total of 500 euros for the removal goods (the quantity of removal goods or their value makes no difference).

If you import a vehicle and other removal goods at the same time, the guarantee is 10 % of the value of the vehicle + 500 euros. If you have several vehicles, then a 10 % guarantee must be lodged for each one. Customs returns the guarantee, when you have moved to Finland and informed Customs of the move.

Lodging a guarantee

  • The person moving (or an agent acting under a power of attorney) can lodge a guarantee by pledging a security deposit to Customs.
  • The security deposit can be supplied at one of the Customs offices. When the guarantee has been established at the Customs office, it can be paid by cash, by card or as an account transfer to Customs’ bank account
  • Give Customs your bank account number so the guarantee that you lodged can be returned after you have completed the move.
  • The pledge can be signed after the payment is visible on Customs’ bank account. When paying the guarantee at a Customs office, you can sign the pledge right away. A payment by account transfer is usually visible on Customs’ bank account in three days.
  • The person moving can also use a forwarding company as an agent. In such cases the guarantee will be reserved from the comprehensive guarantee of the forwarding company.

Customs releases the guarantee after the move is completed.

  • Inform Customs in writing when you have moved permanently to Finland. Send a free-form statement of the move to the Customs Authorisation Centre at: lupakeskus(at)tulli.fi.
  • Attach a statement testifying that your permanent place of residence is in Finland (e.g. a certificate of domicile issued by the local registry office).
  • Remember to mention the number of the customs clearance decision for the duty-free removal goods.
  • Base on the statement, Customs can confirm that you have moved permanently to Finland. Thereafter Customs returns the guarantee you have lodged to the bank account you provided. If you have not provided a bank account number when lodging the guarantee in connection with clearing the goods, provide it when you submit the statement of your move to the Authorisation Centre.

information supplied in a customs declaration (SAD) on exemption from customs duties

Once the removal goods arrive in Finland, a customs declaration (SAD form) for the imported goods and vehicles must be lodged with the customs authorities of the place of importation. The person moving to Finland must attach a declaration on the conditions of the removal goods (Customs form 45e).

  • Exemption from customs duties in accordance with Article 9 of the Regulation on reliefs from customs duty is requested with customs procedure code 40xx (xx being the previous procedure) and with the national code 3RL.
  • Exemption from customs duties in accordance with Article 10 of the Regulation on reliefs from customs duty is requested with customs procedure code 40xx (xx being the previous procedure) and with the national code 3RM.
  • The number and date of the advance import permit are to be entered in the EDI declaration using the code 1ZZZ in the box labelled “Tapahtuman liiteasiakirja” or “Tavaraerän liiteasiakirja”. On the SAD form, the number and date of the permit are entered in box 44.
  • The removal goods can be classified under the code 9905 00 00 if the goods meet the conditions stated in Articles 2-10 of the Regulation on reliefs from customs duty.

The form for declaring the conditions for exemption from customs duties and taxes on goods imported as removal goods and a link to the SAD customs declaration form are available on the Customs website:

Once the removal goods arrive in Finland, a customs declaration (SAD form) must be lodged with the customs authority of the place of import for the goods and for vehicles imported as removal goods. Attach a declaration on the conditions of the removal goods (Customs form 45e).


When moving to Finland from a customs territory outside the EU (Article 9 of the Regulation on reliefs from customs duty)

  • Provide the customs procedure code 40xx (xx being the previous procedure) and the national code 3RL.
  • Enter the advance import permit number and date in box 44
    • of the SAD form
    • The number and date of the advance import permit are to be entered in the EDI declaration using the code 1ZZZ in the box labelled “Tapahtuman liiteasiakirja” or “Tavaraerän liiteasiakirja”.

When moving from a country outside the EU customs territory to another because of work (Article 10 of the Regulation on reliefs from customs duty)

  • Provide the customs procedure code 40xx (xx being the previous procedure) and the national code 3RM.
  • Enter the advance import permit number and date in box 44
    • of the SAD form
    • The number and date of the advance import permit are to be entered in the EDI declaration using the code 1ZZZ in the box labelled “Tapahtuman liiteasiakirja” or “Tavaraerän liiteasiakirja”.

The removal goods can be classified under the code 9905 00 00 if the goods meet the conditions stated in Articles 2-10 of the Regulation on reliefs from customs duty and taxes.

The form for declaring the conditions for exemption from customs duties and taxes on goods imported as removal goods and a link to the SAD customs declaration form are available on the Customs website:


  • Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty
  • Finnish Value Added Tax Act (1501/1993), section 94 subsection 1 (12) (686/2010) and section 94 subsection 2 (1767/1995)
  • Act on exceptions concerning the Province of Åland regarding value added tax and excise duty legislation (1266/1996), section 18

Contact us
Customs Information Service, Private customers
Monday to Friday 8 am–4 pm

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

Customs Authorisation Centre
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