This is how you declare removal goods

Declaring removal goods in the Import Declaration Service for private persons

If a transport company brings in your removal goods, you can declare them in the Import Declaration Service for private persons.

Note that it is not possible to log in to the Import Declaration Service for private persons with the Finnish Authenticator ID service meant for foreign citizens.

Note that in the Import Declaration Service for private persons you can only declare removal goods that the transport company brings from outside the EU.

In the Import Declaration Service for private persons, you cannot declare the following goods:

Removal goods that contain alcohol, tobacco products, utility means of transport or goods meant for professional use
Removal goods that are imported prior to moving.
Pets or other live animals imported upon moving.
Removal goods that arrive in the Åland Islands from the EU territory.
Removal goods that arrive from inside the EU territory, but from outside the EU fiscal territory, for example from the Åland Islands or Canary Islands.

Declaring removal goods in other ways

If a transport company brings in your removal goods, you can declare them alternatively in one of the following ways:

Buy the customs clearance from a transport company or forwarding company. A forwarding company is a company that can declare the goods on your behalf.
Declare your removal goods at a customs office.
When necessary, you can authorise another person to declare your removal goods on your behalf.
Declare your removal goods using form 1161. First read the instructions for completing the form.
Declare your removal goods in the Customs Clearance Service. Read the instructions on how to declare removal goods in the Customs Clearance Service.

If you bring in your removal goods yourself, you should declare them

at the customs office through which you arrive in Finland.

Read about how you can declare removal goods that are imported prior to moving.

Enclosures to a declaration on removal goods

For declaring removal goods, you need the following enclosures:

A general list of the removal goods (for example one bed, a television set, 3 kg of clothes, dishes, books etc.).
A copy or photo of your passport.
A certificate of employment or other documentation of residing abroad.
A completed form 45. Note that you will not need form 45 if you declare your goods in the Import Declaration Service for private persons or with form 1161.

When declaring removal goods, you may also need the following enclosures or additional information:

A residence permit granted for at least a year (migri.fi), if you need one. A residence permit for your own or a family member’s studies is not enough.
Authorisations such as exceptional permits for removal goods or permit for importing weapons. Read more about what goods you are allowed to import to Finland.
A commodity code (in Finnish) for example for the following goods:
- Vehicles. Please note that for vehicles, you also need the vehicle identification number (VIN).
- Goods under import restrictions, such as weapons.

Other things to note

Note that some goods cannot be declared as removal goods exempt from import duty. This means that such goods are always subject to import duties when you move.

Goods that cannot be declared as removal goods exempt from import duty

alcohol
tobacco products
removal goods subject to an exceptional permit if you do not have such a permit
utility means of transport, meaning for example vehicles used for other than personal purposes, such as a bus, taxi or lorry.
goods meant for professional use, except for portable tools used in technical and liberal professions.

Note the following if you declare these goods in the Import Declaration Service for private persons:

If a part of your removal goods is in this category, you cannot declare removal goods in the Import Declaration Service for private persons.
If all of your goods are in this category, instead of “removal goods” you should indicate that your wish to declare “purchased goods”.

You can declare goods that cannot be declared as removal goods exempt from import duty for example in one of the following ways:

Buy the customs clearance from a transport company or forwarding company. A forwarding agency is a company that can declare the goods on your behalf.
Declare your goods at a customs office.
When necessary, you can authorise another person to declare your goods on your behalf. (in Finnish)
Declare your goods with form 1143.
Declare the goods in the Customs Clearance Service. Read the instructions on how to declare removal goods in the Customs Clearance Service.

Processing time for applications for exception

Customs aims to process the application within 30 days of the date when you have submitted all the information and documents required for processing the application to Customs.

The exception can’t be granted once the goods have been cleared.

In which situations can you be granted an exception?

When the goods have been in your possession and used by you for less than 6 months for an exceptional reason.
When you intended to live outside the EU for at least 12 months but you have to move to Finland within less than 12 months for reasons beyond your control.
You moved to Finland more than 12 months ago. The reasons for the delay in the importation of the goods have been unforeseeable, independent of you and beyond your control.

Customs can’t accept e.g. these reasons as grounds for an exception:

You have not been able to bring in your removal goods to Finland within 12 months for economic reasons.
You do not have a residence permit issued for at least one year (other than for study purposes or on the basis of a family member's studies) if you need a residence permit.

Examples of situations where Customs cannot grant an exception:

Example 1: You worked outside the EU, and you knew in advance that you would live there for less than 12 months. You bought things abroad that you wish to bring to Finland as removal goods.

Example 2: You moved to Finland in 2022. You wanted to leave furniture and other goods in an apartment outside the EU. You sell the apartment abroad in 2025, and you wish to bring the furniture and other household items to Finland as removal goods.

Example 3: You lived outside the EU and bought a vehicle abroad that broke down. You bought a new vehicle in its place, which you used for less than 6 months before moving to Finland. You wish to bring this new vehicle as removal goods to Finland.

Situations where you don’t need an exceptional permit

You don’t need an exceptional permit for your removal goods if

you have lived outside the EU for less than 12 months and the removal goods returning to Finland are exactly the same as the ones you exported abroad and for which you have an export declaration or some other proof of export.
you studied abroad and return to Finland.

This is how you apply for an exception for your own removal goods

Exception is applied for in the Authorisations and Decisions Service. Log in to the Authorisations and Decisions Service using Finnish online banking codes, a mobile certificate, a certificate card or with the hightrust.id application.

The Service is only available in Finnish and Swedish. The instructions for filling in the application have been published in Finnish and Swedish.

Instructions on how to apply for an exception in Finnish
Instructions on how to apply for an exception in Swedish

This is how you apply for an exception for your own removal goods if you can't use the e-service

If you can’t use the Authorisations and Decisions Service, you should contact Customs by email at lupakeskus@tulli.fi. Contact us if, for example, you don’t have Finnish online banking codes or if you can’t authorise anyone else to apply for the permit in the service on your behalf.

How your application will be processed

When you have submitted your application, you can, if needed, withdraw it if you haven’t yet received Customs’ decision on it.

If the exception is granted, Customs will send the decision to the contact person indicated in the application.

If Customs doesn’t accept your application as such, Customs will first send you a proposed decision on rejection. After that, you will have the opportunity to submit a rejoinder to Customs within the time limit prescribed in the proposed decision. In your rejoinder, you can provide reasons or additional information or accept the proposed decision. If you don’t submit a rejoinder, Customs will make a decision after the expiry of the time limit.

If you are granted an exception

If you are granted an exception, you can import your removal goods to Finland free of customs duty and value added tax. However, you must still declare your removal goods. Declare your removal goods primarily in the Import Declaration Service for private persons and select that you wish to declare “removal goods”. Provide the number of the exceptional permit.

If you declare the removal goods in the Customs Clearance Service, read the instructions for completing the declaration. Provide the exceptional permit in the customs declaration under “Goods items” with the additional document code “9TAP” and as the identifier of the code, the permit number (has the format FITAPL12345).

If you are not granted an exception

If you are not granted an exception, you can’t import your removal goods to Finland free of customs duty and value added tax. When the removal goods arrive in Finland, you must declare them and pay the import duties and taxes. Declare the goods primarily in the Import Declaration Service for private persons and select that you wish to declare “purchased goods”.

Go to the Authorisations and Decisions Service (in Finnish or Swedish)