Information for persons moving
These pages contain information on declaring removal goods. Here you will also find further information on restrictions and on importing a vehicle as a removal item.
If you are moving from Finland, please find out about the instructions issued by the authorities of the country you are moving to.
What are the effects of Brexit if I move from the UK to Finland?
From 1 January 2021, moving from the UK to Finland is subject to the same restrictions and provisions that concerns moving from other countries outside the EU. The removal goods must be cleared through customs and they are tax and duty free under the same conditions as if you were relocating from some other non-EU country to Finland.
Brexit for private persons
The Åland Islands
Please note that the Åland Islands are part of the special fiscal territories of the EU. Instructions on customs clearance and taxation for the Åland Islands are available here (in Finnish)
Clearing removal goods through Customs
When you click on the icons, you will find more information about the most important things you need to know or do at each stage of the process.
Before you move to Finland
- Before moving to Finland, you should familiarise yourself with Customs instructions and with the prerequisites for customs duty and tax exemption: For persons moving to Finland
- Find out if your removal goods are subject to restrictions or prohibitions.
- If you are bringing a vehicle to Finland as a removal item, have a look at the instructions on removal vehicles.
- Make sure to obtain the necessary documents for verifying that the requirements for exemption from customs duty and tax are met. A certificate of employment or some other proof of having lived abroad is often sufficient.
- If an export declaration was lodged with Customs for your goods upon your moving from Finland, you will also need that document.
- Make a general list of your goods, for example “20 kg of clothes, 1 bed, dishes and books”.
- If your removal goods include alcohol or tobacco products, please read the related instructions on our website.
If you are importing removal goods that can be exempt from customs duty before your actual relocation to Finland, you will need a permit from CustomsTULLI.FI
- If the requirements for exemption from customs duty and VAT are met, your removal goods can be cleared through Customs before your permanent relocation to Finland.
- You should contact the Customs Authorisation Centre prior to sending your goods to Finland, as you need to present your permit upon clearing your removal goods through Customs.
- Usually a guarantee needs to be paid for the procedure. Customs returns the guarantee once you have moved to Finland.
- You should notify Customs about your permanent relocation to Finland for a refund of the guarantee.
- Read more: Bringing your removal goods to Finland before your move
Clearing your removal goods through Customs
- You can clear your goods through Customs personally or, for example, authorise a forwarding agency to do so on your behalf.
- If you are to clear your goods through Customs yourself, you should go to the customs office in Finland in the area where your removal goods will arrive. You can check our contact information for the customs office nearest to your intended location that carries out customs clearances by appointment.
You will need the following for clearing your goods:
- Customs declaration
- Documents for verifying that the goods are exempt from customs duty
- A list of your removal goods
- Form 45 (in Finnish), if you have lived outside the customs territory of the EU for a permanent and consecutive period of at least 12 months and are applying for exemption from customs duty and VAT for your removal goods
- Form 348 (in Finnish), if you have lived outside the customs territory of the EU for less than 12 months.
- Any other possible permits.
- Customs may also request other documents as proof.
Removal goods deemed as exempt from customs duty are subject to a 12-month prohibition of transferTULLI.FI
- You are not permitted to lend, lease or transfer any removal goods deemed as exempt from customs duty, either gratuitously or in return for compensation, without paying any possible customs duties and import duties on them.
- The prohibition of transfer lasts for 12 months, starting from the customs clearance date. The time limit is stated on the customs clearance decision.
- If you decide to give up your removal goods prior to end of the prohibition of transfer, you should immediately contact Customs by e-mail at yritysneuvonta.lupa-asiakkaat(at)tulli.fi for the payment of customs duties and import duties.