Bringing in removal goods prior to moving

If your removal goods are brought into Finland before your move from outside the EU, no customs duty or VAT need to be paid for them.

Your removal goods can be declared as removal goods exempt from customs duty and VAT before you move permanently to Finland, as long as the requirements are met.

Exemption from customs duty can be granted after your normal place of residence has been outside the EU for a continuous 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 normal place of residence outside the EU.

To be granted exemption from customs duty also requires that

  • you undertake to transfer your normal place of residence to Finland within six months of the customs clearance of your removal goods
  • lodge a guarantee for your removal goods at a customs office or in the Customs Clearance Service in conjunction with customs clearance
  • you 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.

When declaring removal goods, a declaration on the conditions for exemption from customs duties and taxes on goods imported as removal goods must be submitted using Customs form 45e. If you bring in a vehicle as removal goods, observe the provisions of the Car Tax Act. Read more: The Finnish Tax Administration website

These provisions also apply when bringing removal goods 
- from within the EU customs territory, but from outside the EU fiscal territory, into Finland, 
- from mainland Finland and other EU Member States into the Province of Åland, and 
- from the Province of Åland into mainland Finland.

Points to consider

When the removal goods arrive in Finland from outside the EU, the transport company will ask you to declare them. If the conditions for exemption from customs duty are met, the exemption will be granted when you declare the removal goods. This means that you will no longer need a separate authorisation for exemption from customs duty.

How to declare removal goods

If you are declaring the removal goods yourself in the Customs Clearance Service, provide the additional procedure code C42 under “Goods items”.


When you bring in removal goods prior to moving, you must lodge a guarantee with Customs when declaring your removal goods.

This does not apply to removal goods brought in prior to moving, when the normal place of residence is transferred from outside EU for professional reasons.

The guarantee amount is

  • 10 % of the value of the means of transport
  • 500 euros in total for the other removal goods (regardless of the quantity or value of the removal goods).

If you bring in a means of transport and other goods at the same time, the guarantee is 10% of the value of the means of transport + 500 euros. If there are several means of transport, a 10% guarantee must be paid for each of them. Customs will return the guarantee to you when you have moved to Finland and notified Customs of your move.

How to lodge a guarantee

  • Please note that Customs needs a bank account number for returning the lodged guarantee after you have moved to Finland and declared your removal goods.
  • Declaring the removal goods 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 with customer service. The guarantee can be paid at the customs office in cash or with a card. If the guarantee is paid by bank transfer to Customs’ account, it can take a few banking days for the payment to show in Customs’ account. Please note that the guarantee cannot be lodged or paid at a customs office that offer services by appointment only.
  • Lodging a guarantee via the Customs Clearance Service: Only the person moving can lodge a guarantee via the Customs Clearance Service. Declare the removal goods according to the instruction Declaring removal goods. Select C42 as the additional procedure code in the customs declaration. After submitting the declaration, log in to the service again within 24 hours and check if you have received a request for measures from Customs. You cannot lodge the guarantee until you have received the request for measures. Lodge and pay the guarantee according to the guidance under “Lodging and payment of an individual guarantee”.
  • The person moving can buy the customs clearance as a service from a transport company or a forwarding agency (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, at the same time, paid at a customs office with customer service.

Customs returns the guarantee after the move is completed

  • Notify Customs in writing when you have moved permanently to Finland.
    • If you declared the removal goods yourself via the Customs Clearance Service, submit a free-form account of your move via the Customs Clearance Service. In the declaration, choose the “Messages” tab and then click on “Contact request”. Choose “006 Other reason” as the reason for contact and in the text field, type the details of your move to Finland. Then click on “Send”.
    • If you declared the removal goods at a customs office, send a free-form account to the customs office.
  • Attach a certificate showing that your normal place of residence is in Finland (e.g. a residence certificate issued by the Digital and Population Data Services Agency).
  • If you submit the account to Customs in some other way than via the Customs Clearance Service, you should also provide the number of the customs clearance decision concerning the removal goods exempt from customs duty. If you declared the removal goods yourself via the Customs Clearance Service in 2023, the number of the customs clearance decision begins with 23FIU.
  • Based on your account, Customs will conclude that you have moved permanently to Finland. After this, Customs will return the paid guarantee to the bank account you have provided. If you have not provided a bank account number when lodging the guarantee in connection with declaring the goods, provide it when you submit the account of your move.

  • 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

Any questions?

Contact Customs Information Mon–Fri 8 am–4.15 pm

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.

Customs Information Service

Customs Authorisation Centre
PO Box 261, 65101 Vaasa
Mon–Fri 8 am–4 pm
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You can ask about authorisation applications you have lodged, that are already being processed by Customs.