Relief from customs duty

Advance import permit for removal goods

The removal goods of a person moving from outside the customs territory of the EU can be granted relief from customs duties and value added tax even when the removal goods are imported prior to the actual move. The import of removal goods free of custom duties for a person’s private move to Finland always requires an advance import permit from Customs. The permit must be presented to customs in connection with the customs clearance of the import goods.

The application should be sent by mail to Authorisation Centre, P.O. Box 56, 90401 Oulu or by E-mail to lupakeskus@tulli.fi.

  • Application form 858s or 869s (in Finnish)

Exception

In special cases, it is possible to apply for an exception where the conditions for the relief from customs duties in accordance with the Regulation on reliefs from customs duty (Council Regulation (EC) No 1186/2009)are not met. The special cases usually concern persons moving to Finland. The exception is applied for with a free-form application, which has to be well-founded.

The application should be sent by mail to Authorisation Centre, P.O. Box 56, 90401 Oulu or by E-mail to lupakeskus@tulli.fi.

Authorisation for relief from customs duty

Relief from customs duties in accordance with the Regulation on reliefs from customs duty  always requires an authorisation for relief from customs duties granted prior to the goods being released for free circulation. The goods may also be free of customs duties on other grounds, e.g. commodity code or origin, in which case the authorisation for relief from customs duties is of no use. The authorisation does not relieve from VAT when the goods are released for free circulation.

An authorisation to import scientific instruments and apparatus duty-free can be granted to a public or private institution or its unit, whose operations mainly comprise education or scientific research. Authorisation for relief from customs duties is granted to such scientific instruments and apparatus detailed in the Regulation on reliefs from customs duty that are imported for non-profit scientific research and education. Authorisation for relief from customs duties for goods intended for the special needs of handicapped persons can be applied for by handicapped persons themselves or by institutions or organisations that are principally engaged in the education of or the provision of assistance to handicapped persons.

The application should be sent by mail to Authorisation Centre, P.O. Box 56, 90401 Oulu or by E-mail to lupakeskus@tulli.fi.

  • duty relief for scientific instruments and apparatus (article 44 of the Council Regulation (EC) No 1186/2009), application form 848s (in Finnish)
  • duty relief for spare parts, components, accessories and tools for scientific instruments or apparatus (article 45 of the Council Regulation (EC) No 1186/2009), application form 849s (in Finnish)
  • duty relief for educational, scientific and cultural materials (article 43 of the Council Regulation (EC) No 1186/2009), application form 904s (in Finnish)
  • duty relief for goods intended for visually impaired persons and imported by institutions or organisations (article 67 of the Council Regulation (EC) No 1186/2009), application form 908s (in Finnish)
  • duty relief for goods intended for handicapped persons and imported by an institutions or organisation (article 68 of the Council Regulation (EC) No 1186/2009), application form 909s (in Finnish)
  • duty relief for spare parts, components, accessories and tools for goods intended for handicapped persons and imported by an institution or organisation (article 68 of the Council Regulation (EC) No 1186/2009), application form 910s (in Finnish)
  • duty relief for goods intended for handicapped persons and imported by a handicapped person (article 68 of the Council Regulation (EC) No 1186/2009), application form 911s (in Finnish)
  • duty relief for spare parts, components, accessories and tools for goods intended for handicapped persons and imported by a handicapped person (article 68 of the Council Regulation (EC) No 1186/2009), application form 912s (in Finnish).