Taking a car outside the EU for maintenance, repair or equipping

You can take a car or some other means of transport outside the EU, for example to Russia, for maintenance or repair.

Declarations to be submitted to Customs, as well as import duties to be paid when the vehicle returns to Finland vary according to how the vehicle is transported abroad, and what is done to it there.

Choose the method of transport and measures to be done to the vehicle below.

If the means of transport

  • is taken personally outside the EU with a de facto measure such as driving, sailing or flying 
  • only undergoes maintenance or repair outside the EU
  • is brought personally into the EU with a de facto measure such as driving, sailing or flying

Customs does not require an export declaration upon export, and the vehicle is not placed under outward processing. Also, an import declaration is not required upon importation. 

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If the means of transport

  • is taken personally outside the EU with a de facto measure such as driving, sailing or flying 
  • undergoes equipping or improvement outside the EU and
  • is brought personally into the EU with a de facto measure such as driving, sailing or flying

Customs requires an export declaration upon exportation, and the means of transport is placed under the outward processing procedure. Customs also requires an import declaration upon importation.

Electronic export declaration

- You can lodge the export declaration free of charge using our Export Declaration Service.
- For your export declaration, you will need documentation on the value of your vehicle ( pro forma).
- You must visit Customs prior to leaving Finland.
- Before you export your vehicle and when you visit the customs office, present the pro forma document and the web reference (NETT000012345) or MRN obtained from the Export Declaration Service.

Clear your equipped and improved vehicle through Customs when you return to Finland

  • Choose the red channel at Customs and give your customs declaration. 
  • Present your pro forma document, the invoice from the business that equipped and improved your vehicle, other possible invoices, and the export declaration MRN.

Customs duty and VAT are to be paid for equipment and improvement costs, added parts and supplies, and for fuel expenses incurred outside the EU.

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If a means of transport 

  • is taken out of the EU with a so-called passive measure, for example on trailer or in a truck, and
  • undergoes maintenance, repair, equipping or improvement outside the EU

Customs requires an export declaration upon exportation, and the means of transport is placed under the outward processing procedure. Customs also requires an import declaration upon importation.

Electronic export declaration

- You can lodge the export declaration free of charge using our Export Declaration Service.
- For your export declaration, you will need documentation on the value of your vehicle ( pro forma).
- You must visit Customs prior to leaving Finland.
- Before you export your vehicle and when you visit the customs office, present the pro forma document and the web reference (NETT000012345) or MRN obtained from the Export Declaration Service.

Clear your vehicle through Customs when you return to Finland

  • Choose the red channel at Customs and give your customs declaration. 
  • Present your pro forma document, the invoice from the business or repair shop that equipped and improved your vehicle, other possible invoices, and the export declaration MRN.

Customs duty and VAT are to be paid for equipment and improvement or repair costs, added parts and supplies, and for fuel expenses incurred outside the EU.

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What is considered maintenance or repair?

Maintenance comprises repair, servicing and measures taken for preserving the condition of the means of transport. These include for example 

  • replacement of batteries, breaks, oil, windscreen wipers, and similar tire sets 
  • servicing and guarantee work, for example servicing the air-conditioning system.

What is considered equipping and improvement?

Equipping a vehicle means, for example, the installation of an air conditioning device when the vehicle lacks air conditioning, replacing summer tires with winter tires, or replacing friction tires with studded tires.

Please note

  • You must bring your vehicle back to the territory of the EU within three years for it to qualify as return goods.
  • It is up to the customer to find out about the customs formalities of the non-EU country to where the car is to be taken for works.
Example of the import duties and taxes due when a traveller drives his or her passenger car to Russia for equipping:

The cost of equipping a car in Russia is 500 euros. The price includes added new parts.

The fuel costs outside the EU are 50 euros. The general customs duty rate on a passenger car is 10 %. The VAT is 24 % of the taxable amount for import VAT.

- The amount of customs duty is 10 % of the cost of equipping the car and of the cost of fuel: 
-- 550 x 0.1 = 55.00 euros

- The share of VAT is 24 % of the basis of calculation for import VAT:
-- (550 + 55) x 0.24 = 145.20 euros

The total amount of 200.20 euros in import duties is levied on the equipment when the vehicle arrives in Finland.

Points to consider

Select ‘New declaration with economic impact’ (Outward processing)

  • Nature of transaction: ‘60 - Delivery of goods for repair and subsequent return’
  • Procedure code: ‘2100 - Temporary export for outward processing of goods with no previous customs procedure’
  • National procedure: ‘7UB - Outward processing, simplified authorisation procedure’
  • Select the appropriate additional document, e.g. ‘N325 - Proforma’

‘Data on customs procedure with economic impact’

  • The time limit for discharging the procedure is the date when the goods are to be returned to the Union.

  • Nature of processing operation means the operation to be carried out on the goods.

  • Processed products

    • Enter the commodity code and a verbal description of the goods to be re-imported into the Union. If you are declaring a vehicle, there is a separate field for the vehicle identification number on the page Goods item data (‘Additional information FIXBC’).

  • Proposed means of identification means how the goods placed under outward processing can be identified among the imported goods.

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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

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