Import customer bulletin 23/2014
Import of removal goods prior to
moving
www.tulli.fi
Version 1.1, 2 February 2016
Replaces the version of 1 August 2014
Import of removal goods prior to moving
The removal goods of a person moving from outside the EU can be granted exemption from customs
duties and value added tax if the removal goods are imported prior to the actual moving. These
instructions are based on Regulation (EC) No 1186/2009 setting up a Community system of reliefs
from customs duty (hereafter referred to as the Regulation on reliefs from customs duty) and on the
Finnish Value Added Tax Act. The person moving to Finland has to submit, as an enclosure to the
customs declaration, a declaration on the fulfilment of the conditions for exemption from customs
duties and taxes on goods imported as removal goods (customs form No. 45e).
These provisions also apply when importing removal goods from within the EU customs territory, but
from outside the EU fiscal territory, to Finland, from mainland Finland and other EU Member States
to the region of Åland, and from the region of Åland to mainland Finland.
If the person moving to Finland imports a vehicle, they must take into account the car tax legislation
on removal vehicles - www.tulli.fi/Private customers/Car tax.
A list of the EU customs and fiscal territories is available in Finnish on the Customs website at
www.tulli.fi/Suomen tulli/tulli tutuksi/ termit selviksi/tulli- ja veroalue.
Prerequisites for relief from customs duties
The duty-free import of removal goods for a person’s private move to Finland always requires an
advance import permit from Customs. The authorisation has to be presented in connection with the
customs clearance of removal goods.
Article 9 of the Regulation on reliefs from customs duty: for relief from customs duties to be granted,
it is required that the person commits to changing their permanent place of residence to the customs
territory of the EU (to Finland) within six months of the customs clearance of their removal goods. For
Article 9 to be applied, a security is to be lodged.
Article 10 of the Regulation on reliefs from customs duty: a person moving from one country outside
the EU customs territory to another due to professional obligations can import removal goods to
Finland if they commit to moving to Finland at a later time. Customs will set a time limit by which the
person must change their permanent place of residence to Finland. The time limit will be recorded on
the permit.
The licence is applied for with customs form 858s (Article 9) or 869s (Article 10) or with a free-form
application that includes the information requested in the application form. The customs forms are
available in Finnish and Swedish. The application can be signed by the person moving to Finland or
by another person authorised by the person moving to Finland. The original authorisation (power of
attorney) must be enclosed with the application.
As enclosures to the application, the applicant is requested to provide documentation on having lived
abroad (e.g. an employer’s certificate or another credible piece of evidence), a list of items, a copy of
2 (5)
their vehicle registration certificate and/or a document pertaining to the purchase of the vehicle. The
application is to be sent to the following address:
The application can also be sent by e-mail to lupakeskus(at)tulli.fi.
Persons moving to Finland
Exemption from customs duties is granted to a person who changes their permanent place of
residence to Finland. A person whose permanent place of residence is outside the customs territory of
the EU but who is in Finland for the purpose of studying or for a holiday is not considered a person
moving to Finland in this context.
Exemption from customs duties can be applied to a person whose permanent place of residence has
been outside the EU customs territory for at least 12 months without interruption when the removal
goods are released for free movement in Finland.
If the person’s permanent place of residence has been outside the EU customs territory for less than 12
months, the removal goods that have been in the person’s possession and use for the set time period
(see below) can be imported to the EU customs territory to be stored in a free warehouse or a customs
warehouse until the person has permanently resided outside the EU customs territory for at least the
required 12 months. An advance import permit can be granted after the person’s permanent place of
residence has been outside the EU customs territory for at least 12 months.
Removal goods
Exemption from customs duties can be granted for personal belongings, i.e. goods meant for personal
or household use, such as household effects, pets, and various means of transport, as well as normal
household provisions.
A condition for exemption from customs duties is that the removal goods have been owned by the
person moving or been in a family member’s possession (member of the same household) for at least
six months outside the EU customs territory in the country where the person has had a permanent
place of residence. So-called durable consumer goods, such as a vehicles, computers, TV sets or
furniture, must also have been used by the person or by their household for at least six months at the
former permanent place of residence. Personal property must not be such as might indicate, by its
quantity, that it is being imported for commercial reasons. The goods are to be used for the same
purposes as before in the new permanent place of residence in Finland.
Once the goods arrive in Finland, a customs declaration on removal goods and vehicles imported as
removal goods must be lodged
Exemption from customs duties for removal goods does not apply to
•
•
•
•
alcoholic products
tobacco and tobacco products
commercial means of transport
other items meant for professional use, such as portable instruments required for the practice
of the applied or liberal arts.
If the removal goods contain any of the products mentioned above, they must be classified under their
respective commodity codes in the Common Customs Tariff of the EU, and the relevant import duties
and taxes must be paid.
3 (5)
The Regulation on reliefs from customs duty does not grant exemption from import restrictions.
Certain goods, such as live animals, animal products, plants and parts of plants, as well as firearms
and firearm accessories may be imported only under certain conditions. You can get more information
on import restrictions from the Customs Information Service or from the Customs website at
http://www.tulli.fi/en/businesses/import/restrictions/index.jsp.
Guarantee
Advance import in accordance with Article 9 of the Regulation on reliefs from customs duty requires
that the applicant lodges a security. The security amount is
•
•
for means of transport, 10 % of the value of the means of transport
for other removal goods, 500 euros in total regardless of the quantity or quality of the goods.
If a means of transport and other goods are imported at the same time, the security will consist of the
sum of 10 % of the value of the means of transport and an additional 500 euros. If more than one
means of transport are imported at the same time, a guarantee of 10 % is reserved separately from the
value of each means of transport.
Lodging a security
The customer (or an agent acting under a power of attorney) can lodge a security by supplying a
security deposit to Customs. The security deposit can be supplied at a customs office or as a bank
transaction to Customs’ bank account. The pledge can be signed at a customs office after the security
is deposited.
The customer may also use a forwarding company as an agent. In such cases the security will be
reserved from the comprehensive guarantee of the forwarding company.
Information supplied in a customs declaration (SAD) on exemption from customs duties
Once the removal goods arrive in Finland, a customs declaration (SAD form) must be lodged for the
goods and for vehicles imported as removal goods with the customs authority of the place of import.
The person moving to Finland must submit, as an enclosure to the customs declaration, a declaration
on the conditions for exemption from customs duties and taxes on goods imported as removal goods
(customs form 45s).
Exemption from customs duties in accordance with Article 9 of the Regulation on reliefs from customs
duty is requested with customs procedure code 40xx (xx being the previous procedure) and with the
national code 3RL.
Exemption from customs duties in accordance with Article 10 of the Regulation on reliefs from
customs duty is requested with customs procedure code 40xx (xx being the previous procedure) and
with the national code 3RL.
The number and date of the advance import permit are to be entered in the EDI declaration using the
code 1ZZZ in the box labelled “Tapahtuman liiteasiakirja” or “Tavaraerän liiteasiakirja”. On the SAD
form, the number and date of the permit are entered in box 44.
The removal goods can be classified under the code 9905 00 00 if all items meet the conditions stated
in Articles 2-10 of the Regulation on reliefs from customs duty.
4 (5)
The form for declaring the conditions for exemption from customs duties and taxes on goods
imported as removal goods and a link to the SAD customs declaration form are available on the
Customs website.
http://www.tulli.fi > Yrityksille > Sähköinen asiointi > Lomakkeet > Tulli-ilmoitus (SAD)
http://www.tulli.fi/en > Businesses > eServices > Forms > Import Clearance Forms > 45e
Transfer restriction
Removal goods approved as exempt from customs duties are subject to transfer restriction. The
removal goods cannot be lent, given as security, hired out or otherwise transferred to another person,
whether in return for compensation or free of charge, within 12 months of the date of their acceptance
for free movement. If a deviation from the transfer restriction is planned, the Customs Authorisation
Centre must be notified of this without delay.
If the goods are lent, given as security, hired out or otherwise transferred before the expiry of the
above-mentioned time limit of 12 months, customs duty and VAT are collected on the removal goods.
After removal
Customs must be notified in writing about a permanent move to Finland. The notification is to be sent
to the address given on the advance import decision. The declaration is to include the number of the
import decision pertaining to the removal goods exempt from customs duties, as well as
documentation proving the permanent place of residence of the person in Finland (e.g. a certificate of
domicile issued by the local registry office). Once Customs has verified that the person has moved to
Finland permanently, the provided guarantee will be refunded.
Applied legislation
Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty
Finnish Value Added Tax Act (1501/1993), section 94 subsection 1 (12) (686/2010) and section 94
subsection 2 (1767/1995)
Finnish Act on exceptions concerning the Province of Åland regarding value added tax and excise
duty legislation (1266/1996), section 18
Application forms (in Finnish)
www.tulli.fi/yrityksille/sähköinenasiointi/lomakkeet/tullittomuusasetus
Contact information
Tullin lupakeskus
PL 56, 90401 Oulu
lupakeskus(at)tulli.fi
5 (5)
General customs information and commodity code enquiries
Customs Information Service
Private customers
Tel. +358 (0) 295 5201
Fax +358 (0) 20 492 1812
Corporate customers Tel. +358 (0) 295 5202
Car Tax Information
Tel. +358 (0) 295 5203
Customs Information Service enquiry form
More information on value added taxation when importing removal goods to Åland and from
Åland to mainland Finland
Mariehamns tull
PB 40, 22101 Mariehamn
tfn 0295 5200 (växel) 0295 52333
E-post: atp.skattegrans(at)tulli.fi