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 to be admitted temporarily is to be meant only for the use of the traveller of their entourage. The means of transport must not be leased or borrowed to outside parties. It is also not allowed to leave the means of the transport on the customs territory of the EU if the person who imported it leaves the said territory.

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 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 1:
- When a tourist arrives in Finland from Russia for a holiday by sailing in his leisure boat, the vessel is under the temporary admission procedure. A separate import declaration is not lodged with Customs.
- After the holiday, the tourist leaves Finland for Russia by sailing in his boat. Customs does not require a separate export declaration on the exit.

Exampla 2:
- 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 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.

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

If you import a means of transport as freight, for example by pulling it on a trailer (passive transport measure), you must give an oral customs declaration to Customs upon arrival in Finland. At the same time, you should hand over customs form 613s to the customs authorities.

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”.

Example 3:
- A tourist arrives in Finland from Russia by car which is used for transporting, for example, a motor boat (passive transport measure). The boat is not arriving “independently”, which means that Customs requires an oral import declaration. Customs form 613s containing the necessary information is also required. In this context, Customs designates for example the supervising customs office and the date for discharging the procedure, that is, the date when the boat must exit the customs territory of the EU at the latest.
- 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 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

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

 


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