Importing to Finland & Customs Duties
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- Importation of Personal Belongings & Household Effects
- Importation of Motor Vehicles
- Importation of Pets
- Pet Shipping
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01.01.17 FINNISH CUSTOMS SITE UNDER RECONSTRUCTION
All links to the English version of tulli.fi are temporarily broken.
Please search Expat Finland for customs-related information.
This page is a summary only and there are exceptions to the below conditions. Please contact Finnish Customs (Tulli) or read their Customer Instructions for detailed information on excise taxation, motor vehicles, and passengers & removals.
From EU countries
When a person moves to Finland from another EU country, his or her personal property is, with certain exceptions, admitted free of taxes and other restrictions applied to importation. For example, VAT is collected on a new means of transport, if the vehicle has been acquired for use in Finland and if the other prerequisites for tax levy are met. Restrictions are imposed by prohibitions justified by e.g. public morality, public policy or public security, or the protection of health of animals or plants.
From Non-EU countries
When a person moves to Finland from outside the EU, the EU Regulation on relief from customs duty and the Finnish Value Added Tax Act are applied to the removal goods. By virtue of these statutes, the personal property, i.e. the removal goods, of an immigrant arriving from outside the EU may be exempted from customs duty and VAT on the following conditions:
- Relief from customs duty on removal goods may be granted to persons whose permanent place of residence has been outside the EU for at least 12 months. In justified special cases, if applied for in advance, the National Board of Customs may grant an exception to this rule if the intention of the person concerned was to stay outside the EU for an uninterrupted period of at least 12 months
- The goods have been under the ownership of the immigrant or in his or her possession under conditions leading to ownership, outside the EU for 6 months. In the case of non-consumable goods, the goods must also have been in his or her use at the previous permanent place of residence for at least 6 months before the date on which he or she ceased to be permanently resident in the country concerned outside the EU. In justified special cases, if applied for in advance, the National Board of Customs may grant exceptions to the time limit
- The goods are intended for the same use at the new permanent place of residence
- Relief from customs duty is granted only for removal goods declared to Customs for release for free circulation within 12 months from the removal date. The goods may be imported in several consignments within the period of 12 months. In justified special cases, if applied for, the National Board of Customs may grant exceptions to the time limit. See section 5 for the conditions and time limits regarding reduction of car tax.
- The goods may not be lent, given as security, hired out or otherwise transferred to another person, whether for a consideration or free of charge, until 12 months after the date on which their entry for free circulation was accepted. If the immigrant is about to do one of these actions, the Customs District concerned must immediately be informed.
For latest information see Finnish Customs PDF:
Importation of Personal and Household Effects and Private Motor Vehicles as Removal Goods into Finland
at Customer Instructions > Passengers & Removals
Motor Vehicles as Removal Goods: Amendment to the Car Tax Act
As of 1 January 2015 the tax reduction for removal vehicles imported by immigrants was eliminated. However, a person immigrating to Finland before 31 December 2017, or a person immigrating gradually whose stay in Finland has started not later than 31December 2017, may still be granted a tax reduction for a removal vehicle even after the law has entered into force provided that the vehicle is registered as a vehicle used by the immigrant or he/she has signed a binding purchase agreement for it prior to the law taking effect, i.e. not later than 31 December 2014.
Vehicles granted this tax exemption have restrictions on sale or transfer of the vehicle without paying the tax. Details:
Finnish Customs Bulletin: www.tulli.fi/en/finnish_customs/publications/motor_vehicles/motor_vehicles/008_en.pdf
Finnish Tax Administration - Car Tax: www.vero.fi/en-US/Individuals/Car_tax
Importation of Vehicles, General: A vehicle intended for registration in Finland can be used temporarily free of tax if a declaration of use has been submitted to the Finnish Tax Administration prior to taking the vehicle into use in Finland. In such cases, the car tax declaration must be submitted within 5 days of the confirmation of the declaration of use. The declaration of use confirmed by the Tax Administration must be kept in the vehicle when the vehicle is used. See
Finnish Tax Administration - Car Tax: www.vero.fi/en-US/Individuals/Car_tax
Finnish Customs' Motor Vehicles section provides details on import procedures, taxation and use of vehicles. The guide deals with importation of used passenger cars, delivery vans and motorcycles into Finland from EU countries as well as from outside the EU, with information on tax assessment, customs duty and value added tax. In particular see www.tulli.fi/en/persons/car_tax/used_vehicles/index.jsp
Additional English-language PDFs include:
- Importation of Vehicles as Removal Goods into Finland
- Temporary Tax-free Use of Motor Vehicles in Finland
- Car tax refund on export
- Refund of car tax to disabled persons
- CO2-based car tax
- Vehicle Inspection, Registration and Taxation
- Standard Finnish Contract for Sale of Used Car - PDF Templates: Finnish English
- Motor Vehicle Insurance
Please note that animal import regulations change often, and sometimes at very short notice! Always consult the relevant authorities directly for current regulations!
Animal import regulations vary according to species and country of origin. In general, animal imports from EU countries are subject to different import requirements from countries outside the EU, and pets travelling alone are subject to different regulations than pets travelling with their owners.
The number of pets that may be brought to Finland is currently restricted to five.
Holidays With Pets
Generally animals transported from one country to another must bear identification and have a pet passport and a veterinary health certificate showing that they have a valid anti-rabies vaccination and other required health information. Dogs require an anti-echinococcus treatment. Identification can take the form of a microchip or clearly readable tattoo, but regulations apply as to whether tattoos are acceptable. Time restrictions apply to the validity of certificates and vaccinations. In movement between EU countries the pet passport functions as the health certificate. From non-EU countries where the rabies risk is particularly high a certificate of a test showing the efficacy of the anti-rabies vaccination is also required.
Check at Evira, below, for latest regulations.
- Evira: Pet Import Helpline: +358 (0)29 530 0401 , Mon-Wed 9:00 am -11:00 am, or email
The helpline answers questions concerning import requirements for pets from EU-countries, Norway and Switzerland
- Evira - Finnish Food Safety Authority: www.evira.fi > In English > Animals > Import & Export All countries
- Evira: Other Service Contacts: incl. Enquiries about rabies antibody tests www.evira.fi > In English > About Evira > Contact > Service Numbers
- Ministry of Agriculture and Forestry: www.mmm.fi > In English > Animals & Plants
Pet Guide to Finland
If you are already a pet owner or would like to be one, Pet Guide to Finland has a plethora of useful information. This English language site ranges from importing your pet, or getting one in Finland, to kennel clubs, pet accommodation, dog sitters, cat shows, veterinary surgeons, or even where to find a trimming service. There is also information on other pets like rabbits, rodents, ferrets, birds and reptiles. A lot bigger than it seems at first glance, Pet Guide to Finland has about 50 pages of great content. Thanks to the author, and well done!
Travel Cargo - Pet Express is Finland's only worldwide pet relocation service, and the only Finnish accredited members of the International Pet and Animal Transportation Association (IPATA). Services include:
- Local pick up and delivery in Finland
- Air freight service for pets worldwide
- Customs clearnace
- Advice on animal import and export regulations
- Import customs clearance and delivery to your new home at destination
- Suitable plastic transportation containers or custom-made wooden containers for larger animals
- You can see some happy passengers at www.facebook.com/PetExpressFinland !
- Visit www.travelcargo.fi or
- Tel: local 020 7856 660 international+358 20 7856 660
- Finnish Customs Authority: Home page, including Search feature (Finnish / English / Swedish / Russian)
- Finnish Customs Instructions: PDF publications concerning import and export regulations; the list is impressive! Of particular interest may be:
Excise Taxation in Finland
Online shopping – guide for private persons
Tax Treatment of Gifts received from outside Finland
Import Restrictions: Plants & Animals
Customs Instructions for Passengers (including tobacco and alcohol regulations)
- Suomi.fi > In English > E-Services: Multilingual e-services and downloadable forms from Finnish government agencies and local authorities