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 customs territory of the EU 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 outside the customs territory of the EU.
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 or in the Customs Clearance 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.
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.
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.
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.
- 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.
- 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
- Please note that Customs needs an account number for an account to which Customs can return the lodged guarantee after you have moved to Finland and declared your removal goods.
- Declaring and lodging a guarantee at a customs office: The person moving or a representative authorised by that person in writing can declare the removal goods and lodge a guarantee at a customs office that provides customer service. The guarantee can be paid at the office in cash or with a card. If the guarantee is paid by an account transfer to Customs’ account, it can take a few banking days for the payment to appear on Customs’ account. Please note that the guarantee cannot be lodged or paid at offices that offer services by appointment only.
- Lodging a guarantee through the Customs Clearance Service: The only person who can lodge the guarantee through the Customs Clearance Service is the person moving. Declare the removal goods according to the instruction How to declare removal goods. Select C42 as an additional procedure in the customs clearance. After having sent the declaration, log in to the customs clearance again within 24 hours and check if you have received a request for measures from Customs. It is only once you have received the request for measures that you can lodge the guarantee. Lodge and pay the guarantee according to the instruction “Lodging and payment of an individual guarantee”.
A person moving to Finland can buy customs clearance as a service from a transport company or a forwarding company (e.g. a representative). If the representative is a credit customer, the guarantee can be reserved from the representative’s own comprehensive guarantee. If the representative is a cash customer, the goods should be declared and the guarantee lodged and paid at the same time at a customs office that provides customer service.
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.
- 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
Please have a look at the frequently asked questions.
If you have a question about the arrival of parcels, its contents or the handling fee, please contact Posti.
You can ask about authorisation applications you have lodged, that are already being processed by Customs.