Travellers who import vehicles on a temporary basis

A traveller who resides outside the EU is allowed to bring a means of transport to the customs territory of the EU without paying customs duty or value added tax. A boat can remain under the temporary admission procedure for at most 18 months, and for example cars, snow mobiles and buggies for at most six months.

The means of transport is only to be used by the passenger who has imported it into the customs territory of the EU, or by that person’s travelling party. The means of transport cannot be lent or rented out. The person who has temporarily imported the means of transport can temporarily exit the customs territory of the EU and leave the means of transport in the customs territory of the EU. The time limit for the procedure runs also during the absence of the person and the means of transport is not to be used by anyone else.

Frontier Motor Liability Insurance

Please note that you may need a Frontier Motor Liability Insurance if you bring a vehicle registered abroad to Finland for temporary use. You can buy the Frontier Motor Liability Insurance from a customs office or from a customs office that offers service by prior appointment.

You will need the Frontier Motor Liability Insurance if:

  • the vehicle is registered in a country outside the green card system or
  • the vehicle does not have a valid green card.

Read more about the Frontier Motor Liability Insurance and the Green Card on the website of the Finnish Motor Insurers' Centre.

See instructions on the temporary admission of means of transport in the options below.

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If you are bringing in a means of transport by driving or sailing, you do not need to lodge a separate customs declaration.

When you bring in a means of transport to the customs territory of the EU by driving, sailing or some other corresponding way (active transport measure), you do not need to lodge a separate import declaration with Finnish Customs. In such cases, the means of transport is under the temporary admission procedure, for which you are responsible as the holder of the procedure. When you remove a means of transport from the customs territory of the EU in the same way, you do not have to lodge a separate export declaration either. In such a case, the temporary admission procedure is discharged with the re-exportation of the means of transport from the customs territory of the EU.

When necessary, the means of transport can be serviced and repaired while under the temporary admission procedure without separately notifying Customs about such measures.

Example :
- A tourist travelling by car arrives in Finland from Norway for a holiday. The car is under the temporary admission procedure. During the trip, the car breaks down and needs to be repaired. Reparation and maintenance are allowed under the temporary admission procedure. It is not necessary to notify Customs.

A separate customs declaration is not needed for a means of transport brought for repair by driving, sailing or flying

If you bring in a means of transport (road, air or water) by driving, flying or sailing it to the customs territory of the EU for repair, the repair work can take place under the temporary admission procedure, for which you are responsible as the holder of the procedure. In such cases, you do not need to lodge an import declaration with Customs. When you export a means of transport in the same way, you do not need to lodge an export declaration with Customs. The temporary admission procedure is discharged with the re-export of the means of transport from the customs territory of the EU.

However, please note the following: If you do not provide a written import or export declaration on the means of transport brought for repair, you will not be left with any documents for applying for a refund of the value added tax levied on the spare parts used in the repair work.

Means of transport brought in for repair as freight, and other goods brought in for repair must be placed under the inward processing procedure or cleared for free circulation.

Customs may require an import declaration

Please not that Customs may also require that the import declaration on the means of transport be given electronically or on a SAD form. In such situations, Customs levies a guarantee upon importation of goods to the customs territory of the EU. The guarantee amount is determined according to the value of the means of transport. You can pay the guarantee in cash or with a bank card or a credit card.

The amount of the guarantee in cash is always 100 % of the amount of the taxes, i.e. customs duty + VAT 24 %. For example, the amount of customs duty for boats is 1.7 %, for snowmobiles it is 5 %, and for other vehicles meant for personal transport it is 10 %.

If you have submitted an import declaration electronically or on a SAD form, you must also lodge an electronic export declaration when heading outside the customs territory of the EU with your means of transport. Customs will reimburse your guarantee amount in cash or as a bank account payment after the exit of the means of transport is confirmed. Your bank account number must be in the SEPA format. Therefore, there are some countries to where reimbursements cannot be paid via bank transfer.

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A means of transport imported as freight must be declared to Customs

If you are a tourist and you bring the means of transport to Finland as freight (for example transported by a transport company), you have to at least make an oral customs declaration and fill in customs form 613.

The form has two pages, one of which is stays with Customs and the other with you.

When you exit the customs territory of the EU, you hand over your copy of form 613s to Customs. If the customs office is not open, you can leave the form in the post box or e-mail it to the customs office. You can find the address under “Points to consider” and “joint e-mail addresses of customs offices”.

- When the tourist again departs Finland for Russia by car, for example transporting the same, previously imported motor boat, they must hand over form 613s which was completed in connection with import to Customs.

Customs may require an import declaration

Please not that Customs may also require that the import declaration on the means of transport be given electronically or on a SAD form. In such situations, Customs levies a guarantee upon importation of goods to the customs territory of the EU. The guarantee amount is determined according to the value of the means of transport. You can pay the guarantee in cash or with a bank card or a credit card.

The amount of the guarantee in cash is always 100 % of the amount of the taxes, i.e. customs duty + VAT 24 %. For example, the amount of customs duty for boats is 1.7 %, for snowmobiles it is 5 %, and for other vehicles meant for personal transport it is 10 %.

If you have submitted an import declaration electronically or on a SAD form, you must also lodge an electronic export declaration when heading outside the customs territory of the EU with your means of transport. Customs will reimburse your guarantee amount in cash or as a bank account payment after the exit of the means of transport is confirmed. Your bank account number must be in the SEPA format. Therefore, there are some countries to where reimbursements cannot be paid via bank transfer.

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Points to consider

A natural person resident in the customs territory of the EU may temporarily bring in, for commercial or private use, a means of transport registered outside the customs territory of the EU with total relief from import duty under the following conditions:

  • The person has a contract of employment with the owner, hirer or lessee of the means of transport, and the employer is established outside the EU.
  • The person can present a copy of the contract of employment upon request.
  • Private use is limited only to journeys between the place of work and the place of residence of the employee or to performing a professional task of the employee as stipulated in the contract of employment.

Commercial use means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration.

Private use means the use of a means of transport for other than commercial purposes.

Temporary duty-free admission of a means of transport

Proving the employment

If the driver of the means of transport is unable to verify their employment relationship with the owner, hirer or lessee of the means of transport by presenting a copy of their contract of employment upon request, the means of transport in question cannot be brought into the customs territory of the EU without paying import duties.

Using the means of transport in the customs territory of the EU

The person bringing the means of transport into the customs territory of the EU

  • is responsible for making sure that the means of transport, while in private use, is used only for journeys between the place of work and the place of residence of the employee or with the purpose of performing a professional task of the employee as stipulated in the contract of employment
  • is also responsible for making sure that the means of transport is not handed over to a person who does not meet all the above conditions.

Not complying with these conditions will result in the incurrence and collection of a customs debt and value added tax on import.

Applicable legislation:

  • Delegated Regulation, art. 215
  • UCC, Art. 250 (2)(d)
  • In certain cases involving private use, the regulations and application procedures of the Car Tax Act (1994/1482) concerning temporary tax-free use are to be noted.

E-mail addresses to customs offices that are not open 24/7:

 


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