FINLAND 

PROHIBITED AND RESTRICTED GOODS

Narcotics, explosives, fireworks and clasp knives not be imported. 

CUSTOMS REGULATIONS 

HOUSEHOLD GOODS

Household goods may be imported duty free provided that they have been in the owner's use and possession abroad and are for the continued use of the owner in his/her new residence. The owner of the goods must have resided abroad for at least twelve months prior to import. The quantity of goods must also respond to the actual need of importer. 

DOCUMENTS REQUIRED FOR CUSTOMS CLEARANCE

• Specified inventory (in Finnish, Swedish, or English) with exact number of packages. 
• Copy of passport.
• Customs declaration form 45. 
• For diplomatic goods an obligation for privilege to be lodged by the Foreign Ministry, marks and number of the packages.

MOTORCARS AND MOTORCYCLES

According to the Finnish Car Tax Act, tax is levied on taxable motor vehicles imported either from within or from outside the EU. The vehicle tax on one taxable private vehicle imported by the immigrant at transfer of the normal place of residence is reduced by a maximum of FIM 80 000 provided that : 

• The immigrant has stayed abroad continuously for at least one year immediately before moving to Finland .
• The vehicle has been in the ownership, or in the possession leading to ownership, of the immigrant or his spouse and in the immigrant's use abroad for at least six months immediately before his moving to Finland.
• If the immigrant has earlier 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 or reduced tax has expired before his moving to Finland. 

The immigrant must prove with documents that the conditions for exemption from, or reduction of, tax are met. The stay abroad can normally be proved with a certificate given by the employer or the population registration authorities of the foreign country concerned or, in some cases, with entries in the passport. 

The ownership and possession of a vehicle usually appear from the commercial invoice or other transfer document or from the registration documents. The use of the vehicle must be proved by presenting, inter alia, the traffic insurance certificate. 

On request, the immigrant must also produce other documents to prove eligibility for exemption from tax or tax reduction. 

A vehicle which has been granted exemption from, or reduction of, tax at importation may not be sold, hired out or otherwise transferred, or be used, whether for consideration or free of charge, by persons other than members of the immigrant's family before the vehicle has been in the ownership, or in the possession leading to ownership, of the immigrant or his spouse and in the use of the immigrant for in all three years, of which time, however, for at least one year in Finland. In addition, it must be noted that the waiting period passes after the transfer of the normal place of residence only when the vehicle is used in Finland. For example, if the vehicle is removed from the register or if the immigrant stays abroad for a longer period than a normal holiday trip, this will stop the passing of the waiting period. 

WORKS OF ART, ANTIQUES

Duty free if part of normal household goods, or articles are more than 100 years old. Antiques and works of art imported for re-sale are subject to different regulations.

FIRE-ARMS

A Finnish licence is required at customs clearance. If no licence can be presented the weapon stay in custody until a Finnish licence is produced.

PETS

Dogs and cats from areas with rabies need a vaccination certificate. Otherwise free entry.

PLANTS AND VEGETABLE PRODUCTS: Normal houseplants are admitted duty free as part of removal. A phytosanitary certificate is required.

DUTIABLE ARTICLES

Alcoholic beverages are subject to duties and extra customs clearance charges (payable by customer) and may not be imported as household goods.  Any new goods, presents and souvenirs are also liable to payment of customs duty and VAT.  Goods imported for commercial purposes are subject to tax and duties. Articles must be separately declared on the import declaration. Invoices are also needed.

Important: This information is intended for general guidance and all T.I.M.N. members are entitled to reproduce this information and any contributions are welcomed.  T.I.M.N. cannot however take responsibility for any errors or omissions or for any loss or damage that may occur from its use.  As such it is advisable to contact the nearest customs office for Finland for full and current information prior to importation.