Car Shipping - Customs Regulations For Vehicle Import to Finland

A vehicle imported in connection with a removal, for which a tax reduction or exemption has been granted by virtue of the provisions of Section 25, must not, without payment of tax, be sold, leased out, or otherwise handed over to another person, nor be put at the disposal of a person not forming part of the moving person's family, before the vehicle has been the property of that person, or of his or her married spouse, or the vehicle has been in their possession under conditions leading to ownership, and has been in the use of the person moving, for a period of not less than three years and during that period not less than one year in Finland.

Taxes are charged:
- Passenger cars or motorcycles to be taxed as new, or manufactured after the year 2002 and to be taxed as second hand
- Passenger cars or motorcycles manufactured before the year 2003 and to be taxed as second-hand
- Vans to be taxed as new, so called full tax vans
- Vans to be taxed as new, so called reduced tax vans
- Full or reduced tax vans to be taxed as second-hand

The taxable value and the reductions on the taxable value
- The general retail sale value as taxable value, passenger cars and motorcycles
- The acquisition value as taxable value, new vans
- The calculated acquisition value as taxable value of a comparable new car, secondhand vans

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