Customs Regulations

FINLAND CUSTOMS REGULATION
Posted on 31-Mar-2022

FINLAND

Used Household Goods and Personal Effects

Documents Required

Copy of passport

Import declaration (Customs form 45) in Finnish, Swedish, or English

Detailed inventory in Finnish, Swedish, or English (must include exact number and description of each item)

 Specific Information

For shipments originating outside of the European Union (EU), household goods and personal effects can be imported free of duty if:

The goods have been used by the owner of the goods or the owner of the goods’ family abroad for at least 6 months.

The owner of the goods has lived in a primary residence abroad for at least 12 months.

The owner of the goods must have a primary residence in Finland to begin the Customs clearance process.

Personal property imported from the EU is admitted free of Customs duty, tax, and other restrictions, except prohibitions referred to Article 36 of the Treaty of Rome.

Diplomats may import household goods and personal effects duty free provided a detailed inventory has been completed and an obligation for privilege granted by the Foreign Ministry.

Motor Vehicles

Documents Required

Certification of title / registration

 Specific Information

All vehicles subject to taxes; however, the car tax on one taxable private vehicle imported by the owner of the goods at transfer of the normal place of residence is reduced by a maximum of Euro 13,450 if the following three conditions are met:

The owner of the goods has stayed abroad continuously for at least 12 months immediately before moving to Finland.

The vehicle has been in the ownership, or in the possession leading to ownership, of the owner of the goods or a spouse and in the owner of the goods’ use abroad for at least six months immediately before the move to Finland.

If the owner of the goods has previously brought in a vehicle free of tax, it is required that the time limit within which that vehicle may not be transferred without payment of tax has expired before his moving to Finland.

A tax reduction will not be granted to a person under the age of 18 nor a person who has previously lived in Finland and stayed abroad mainly for educational or study purposes.

Vehicles imported duty free by a foreigner are subject to prohibition on the sale, hire, and transfer of the vehicle for 3 years, one of which must be in Finland.

Motor vehicles imported from within the EU are subject to the Finnish Value Added Tax (VAT) Act and Car Tax Act.

As a rule, VAT is not collected in Finland on vehicles imported as removal goods from within the EU.

 

Pets

Documents Required

Vaccination record

Veterinary health certificate

 Specific Information

Pets are subject to examination upon arrival to Finland and quarantine; contact the destination agent to confirm the duration.

Pets without the vaccination record will be returned to the port of origin.

Pets may be imported duty free with proof of ownership.

 

Wedding Trousseau / Gifts

Wedding trousseaux (may be imported duty free as part of the household goods shipment)

Inheritances (may be imported duty free if the owner of the goods’ primary residence is in Finland; a detailed inventory and a certified copy of the will).

Restricted/Dutiable Items

Alcoholic products, narcotics, tobacco (are subject to duty and VAT and incitements require special permits)

Firearms and ammunition (a special permit by police authorities is required)

Live animals and animal products (a special permit is required)

Plants and plant parts (a special permit is required)

New items (are subject to VAT and duty and must be declared separately on Customs form 45; a commercial invoice is also required)

Art, antiques, and precious metal objects (are duty free as part of the household goods shipment; otherwise subject to VAT and duty; a detailed inventory is required)

Prohibited Items

Narcotics / illegal drugs of any kind

Pornography and subversive material

Explosives, ammunitions, and weapons including knives, swords, and fireworks

Feathers, furs, tusks, skins etc. of animals included on the Endangered Species List and those protected under the CITES Convention

Consignment Instructions

Recommended: Contact the destination agent to ensure all requirements have been met prior to import, especially for differences regarding air / sea shipments.