Personal effects imported based on NATO agreements
A member of a force or civilian component of a NATO member state may import his or her personal effects and furniture free of tax at the time of his or her first arrival to take up service in the country. Likewise, his or her dependents may also import their personal effects and furniture free of tax at the time of their first arrival to join the member of a force or civilian component.
Note that the goods are subject to a transfer restriction when the duty relief has been granted based on NATO agreements. The goods may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification to Customs.
Exemption from customs duty and tax is applied for using a standard customs declaration for import (procedure 40xx) in which the following additional procedure codes are provided:
- For personal effects and furniture, exemption from customs duty, VAT and excise duty is applied for using the additional procedure code 6SH.
- For a vehicle that is to be registered in Finland, exemption from customs duty and VAT is applied for using the additional procedure code 6SO.
- Enter the vehicle identification number under Additional information in the goods item details using the additional information code FIXBC. Provide the vehicle’s registration certificate as an additional document in the goods item details.
- Note that additional requirements may apply to the use of a vehicle, as prescribed by, for example, the Tax Administration and Traficom.
If the goods to be imported are subject to restrictions, the customs declaration must indicate which restrictions apply, and the necessary authorisations and documents must be presented. Read more about providing details about restrictions.
Members of a force must attach the following documents to the customs declaration:
- Personal identity card issued by the sending state showing names, date of birth, rank and number (if any), service branch and photograph
- NATO Travel Order, issued by the sending state or the competent NATO authority to a person or group, confirming the person’s or group’s status as a member of the force.
Members of a civilian component or dependents must attach the following documents to the customs declaration:
- Copy of the passport showing the status of the member of a civilian component or dependent (e.g. a separate status notation, stamp or sticker in the passport)
- If the member of a civilian component does not have the abovementioned notation in his or her passport, they must, in addition to the copy of the passport, present proof that they are entering the service of NATO forces (a travel order, such as a NATO Travel Order, or a document containing equivalent information).