A person transferring their permanent place of residence to Finland can be granted exemption from tax if their permanent place of residence has been inside the EU customs territory, but outside the EU tax territory, for an uninterrupted minimum period of 12 months.
In justified special cases, Customs may, upon application, grant exemption from customs duties if the time limit of 12 months is not met, even when the intention of the person moving to Finland has been to live inside the EU customs territory, but outside the EU tax territory, for at least 12 months. The authorisation has to be presented in connection with the customs clearance of removal goods.
You should ensure that all necessary time limits are complied with so that your removal goods can be exempt from tax.
For example: The time limit of one year is met when the permanent place of residence of the person moving to Finland has been inside the EU customs territory, but outside the EU tax territory, continuously between 1 January 2016 and 31 December 2016. Travel times are not included in this period.
Likewise, the time limit of six months is met when the goods have been in the possession of the person moving to Finland, and when durable consumer goods have been used by that person at a permanent place of residence inside the EU customs territory, but outside the EU tax territory, between 1 January 2016 and 30 June 2016.
The following is regarded as personal property:
- household effects
- bicycles and motorcycles, motor vehicles and trailers meant for private use, caravans, leisure boats and private aircraft
- household provisions appropriate to normal requirements
- household pets and saddle horses, as well as
- portable instruments required by the person concerned for the practice of the applied or liberal arts.
The requirement for removal goods to be exempt from tax is for the person moving to start permanently residing in Finland.
Goods sent to a holiday home or a secondary home in Finland are not exempt from tax if the person moving does not set up permanent residence in Finland.
You can apply for special authorisation concerning your move and your goods from the Customs Authorisation Centre if, for unforeseeable reasons beyond your control, your move is to take place earlier than originally intended. If Customs has granted you special authorisation, you need to present it to Customs upon the customs clearance of your goods in order to qualify for tax exemption.
You can also apply for special authorisation in the following circumstances:
- the removal goods have in been in the possession and use of the person moving for less than six months
- the requirements on permanent residence and the possession and use of the removal goods are met, but the removal goods have not been brought to Finland within 12 months of the move.
Send your application to the Customs Authorisation Centre: Contact information
Read more about applying for special authorisation.
Removal goods brought to Finland as exempt from tax cannot be handed over to another party before at least 12 months have passed from their clearance through Customs. During that time, removal goods cannot be for example sold, lent, given as security, hired out or given as presents to another party.
- Value added tax is collected if the goods are lent, given as security, hired out or otherwise transferred before the expiry of 12-month time limit. This concerns e.g. the transfer of a vehicle that has been in a road accident to an insurance company.
- If goods that have been brought to Finland as exempt from tax are transferred in less than 12 months of their import, you are obliged to pay import VAT on the goods. Already before the goods are transferred, Customs must be notified about the transfer by e-mail to yritysneuvonta.lupa-asiakkaat(at)tulli.fi.
- Please note that Customs does not grant exceptions to prohibitions of transfer.
Tax exemption on removal goods is not granted for the following items:
- Alcohol products
- Tobacco and tobacco products
- Commercial means of transport
- Objects meant for professional use other than tools required for the practice of technical or free professions.
If your removal goods include these objects, they must be cleared through Customs and import VAT must be paid on them. For alcohol and tobacco products, excise duties must also be paid.
- Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty
- Finnish Value Added Tax Act (1501/1993), section 94 subsection 1(12) (305/2016) and section 94 subsection 2 (1767/1995)
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.