Car tax refund on export

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1 Car tax customer bulletin 13 Car tax refund on export 1 January 2015 Replaces the bulletin from August 2014 Car tax refund on export This bulletin applies to getting refund on export if a vehicle taxed in Finland is exported permanently to be used outside Finland. Persons eligible for refund on export A person who owns a vehicle that is exported for use outside Finland is eligible to receive refund on export. This can mean a natural person or a company. The owner does not have to be the same person under whose name the vehicle has previously been taxed and who has paid the tax. Receiving refund on export does not require the transfer of ownership, but can take place, for example, when moving abroad. If the applicant for refund on export has been marked in the register as the owner of the vehicle, he does not need to supply further proof of ownership. If the applicant for refund on export has not been marked in the register as the owner, he must supply the deed or deeds of conveyance starting with the previous owner marked in the register. Conditions for refund on export Tax date on 1 April 2009 or later For a vehicle to be eligible for refund on export, the first tax date has to be on 1 April 2009 or later. Vehicles whose tax date predates this are not granted refund on export even if the actual tax decision was made after the said date. Refund on export is applied for before exporting the vehicle You must apply for refund on export before the vehicle is exported. The applicant will submit a form to Customs of the export and apply for a refund on export. Additionally, the applicant will declare more specific information on the vehicle with a vehicle specification form. The applicant for refund on export must give Customs the opportunity to inspect the vehicle before the export. For this reason, a condition for refund on export is that the vehicle cannot be exported before Customs has inspected the vehicle or, in special cases, has notified the applicant that the vehicle will not be inspected.

2 Meeting the conditions for refund on export must be proven 2 (10) The applicant for refund on export must supply Customs with sufficient proof of the conditions for refund on export being fulfilled. The fulfilment of the conditions is proven with official documentation. Necessary documents include copies of the Finnish and foreign registration certificates. Customs may, as needed, also request other documents. Refund on export is a two-stage process because the refund must be applied for before the vehicle is exported, and because the refund can only be paid after proof has been supplied of the registration of the vehicle abroad. The vehicle s roadworthiness A condition for refund on export is that the once the vehicle is no longer used in Finland, the vehicle is still roadworthy. The vehicle needs to be deemed roadworthy in its previous periodic inspection. Additionally, Customs will inspect the vehicle before it is exported from Finland. When the vehicle is decommissioned in Finland and registered abroad A condition for refund on export is that the vehicle has been decommissioned in Finland for the purpose of being exported, and a register declaration has been submitted on the decommissioning to a registration authority. The vehicle must be permanently registered abroad in order for refund on export to be paid. Temporary registration is not sufficient. The customer must supply Customs with a copy of the registration documents and, as needed, a translation of the text made by an authorised translator. When less than 10 years have passed since the vehicle was taken into use The vehicle must be declared for exportation from Finland and decommissioned from traffic before 10 years have passed from when it was first taken into use. Refund on export is not granted on a vehicle if it has been at least 10 years since it was first taken into use. The date of first use is always the date marked in the Vehicular and Driver Data Register as the time when the vehicle was first used. The date of first use means the day on which a vehicle was first registered abroad or in Finland. The date of first use also means export registration or some other long-term registration in Finland or abroad. Vehicle commissioning based on a declaration of use or a transfer permit is not taken into account when applying the regulation. An exception to this are vehicles which are imported into Finland as new, or which have been in demonstration use in accordance with section 35b of the Car Tax Act. In their case, the date of first use is the day when they were first taken into demonstration use. When the vehicle has been appropriately declared for taxation A condition for refund on export is that the vehicle has been appropriately declared for taxation. Refund on export is not paid on a vehicle that has been taxed based it being taken into use, but which has not been appropriately declared for taxation and registered.

3 Valuation of vehicle for refund on export 3 (10) The amount of refund on export is the amount of car tax that would be levied on a similar vehicle if it were taxed as a used vehicle at the time when the vehicle is declared as being exported from Finland and is taken out of traffic use in Finland. The valuation of a vehicle is done when processing the refund on export in the same way that it would be done when taxing a vehicle for the first time. The value of a vehicle is its general retail value. This means the price that would generally be obtained if a similar taxable vehicle were sold in the Finnish market on the date when the refund on export is determined to a buyer who has the status of a consumer. The valuation is also affected by the individual qualities of the vehicle. Proof presented by the person liable to pay taxes regarding the value of the vehicle will also be taken into account in the valuation of the vehicle. Customs will evaluate how the vehicle s condition affects its value. The time according to which the general retail value of a vehicle is defined in export refund procedures is the day o on which the vehicle is declared to be exported from Finland and o it is taken out of use in Finland. If these dates are not the same, the refund will be defined based on the latter date. This date will also define which regulations regarding, for example, tax rates will be applied to the refund on export. A vehicle is considered taken out of use in Finland when a declaration on removing it from traffic for the purpose of export abroad has been submitted. If a vehicle has been declared for use in traffic in Finland again and then decommissioned, its value will be determined based on the time the vehicle was declared as taken out of traffic use again. The amount of refund on export The amount of refund on export is the amount of car tax that would be levied on a similar vehicle if it were taxed as a used vehicle at the time when the vehicle is declared as being exported from Finland and is taken out of traffic use in Finland. In other words, the amount of refund on export is the amount of car tax that would be levied on the vehicle if it were imported to Finland for the first time on the day the refund on export is designated. Payment of refund on export requires a valuation of the vehicle and finding out all other factors that may affect the refund amount, such as the CO2 emissions of a passenger car or van or the cylinder capacity of a motorcycle. The amount of tax refunded is never higher than what has been paid on the vehicle. The maximum amount of the refund is the car tax paid on the vehicle. When processing the export refund application, the amount of taxes paid on the vehicle will be established. If the customer has, for some reason, been entitled to pay lower than regular taxes for a vehicle, this will be taken into account in the amount of refund on export. Tax will not be refunded on the part of the vehicle value that, for some reason, is higher upon export than at the time when the vehicle was taxed. This may be the case when, for example, the vehicle has been modified after its registration and taxation in a way that increases its value. The value of the vehicle may also be higher at the time of refund on export due to market developments. No more tax than what was paid will be refunded in that situation either.

4 4 (10) The maximum amount of refund is not increased by potential additional taxes, tax increases, penal interests or penalty fees that have been collected alongside the tax. An administrative cost of 300 euros is deducted from the refunded amount. The refund paid after this deduction must be at least euros for the refund to be paid. Refund interest is not paid on the refunded amount. Example 1 Equipment added to the vehicle after first taxation has increased the value of the vehicle: The taxable value of the vehicle upon first taxation Levied car tax (20 %) Equipment added to the vehicle after taxation The value of the vehicle upon refund on export Of which the value of the equipment added after taxation The value of the vehicle upon refund on export without the aforementioned equipment The amount of tax at the time of refund on export (20 %) Refund Example 2 The value of the vehicle has increased since first taxation due to a change in the market situation: The taxable value of the vehicle upon first taxation Levied car tax (20 %) The taxable value of the vehicle upon refund on export The amount of tax at the time of refund on export (20 %) The car tax levied on the vehicle = maximum refund sum Refund 7 700

5 Example 3 5 (10) The refunded sum is less than the minimum refund: The taxable value of the vehicle upon first taxation Levied car tax (20 %) The taxable value of the vehicle upon refund on export The amount of tax at the time of refund on export (20 %) The refunded sum is less than No refund will be paid 0 The amount of refund on export for vehicles with reduced taxes The refund on export for vehicles with reduced taxes, whose tax benefit period is still valid, is calculated the same way as it is on import. The amount of refunded tax is reduced with the amount that would be levied on the vehicle if, at the time of applying for the refund, it were transferred to use that would not justify the tax reduction. It is notable, however, that if the Finnish Transport Safety Agency (Trafi) has levied back taxes, the amount of refund on export is not reduced by the vehicle having been transferred to use that would not justify the tax reduction during the transfer restriction period. Once the tax benefit period expires, the refund will be calculated without the reduction. Even in this case, the amount of tax refunded will not be higher than what has been paid on the vehicle. Hence, you cannot get refund on export on a vehicle that is completely exempt from taxes. Example 4 Refund on export is applied for before the reduction expires on a vehicle that has received a taxi reduction: The car tax levied on the vehicle according to regulations (20 %) Received taxi reduction Levied car tax The taxable value of the vehicle upon refund on export The amount of tax at the time of refund on export months into transfer restriction period: amount of back tax deducted from the amount of tax at the time of refund on export Refund before administrative cost Refund 1 900

6 Example 5 6 (10) A vehicle with a taxi reduction on which Trafi has levied back tax: The car tax levied on the vehicle according to regulations (20 %) Received taxi reduction Levied car tax Vehicle transferred to other than taxi use after 30 months of use, back tax levied by Trafi Total amount of levied car tax The taxable value of the vehicle upon refund on export The amount of tax at the time of refund on export The car tax levied on the vehicle = maximum refund sum Refund Example 6 A vehicle with a taxi reduction whose transfer restriction period has expired before applying for refund on export: The car tax levied on the vehicle according to regulations (20 %) Received taxi reduction Levied car tax The taxable value of the vehicle upon refund on export The amount of tax at the time of refund on export The car tax levied on the vehicle = maximum refund sum Refund Example 7 A veterinary car on which Trafi has levied back tax: The car tax levied on the vehicle according to regulations (20 %) Levied car tax 0

7 7 (10) Vehicle transferred to other than veterinary use after 30 months of use, back taxes levied by Trafi Total amount of levied car tax The taxable value of the vehicle upon refund on export The amount of tax at the time of refund on export The car tax levied on the vehicle = maximum refund sum Refund Example 8 A veterinary car that has not been transferred during the transfer restriction period to use that does not justify tax-exemption: The car tax levied on the vehicle according to regulations (20 %) Levied car tax 0 The taxable value of the vehicle upon refund on export The amount of tax at the time of refund on export The car tax levied on the vehicle = maximum refund sum 0 No refund 0 Example 9 If a van is taxed in accordance with section 8 of the Car Tax Act as a van with reduced taxes, it will be paid refund on export according to the reduced tax even if it did not, at the time of export, meet the conditions for vans with reduced taxes. A vehicle taxed as a van with reduced taxes which does not meet the conditions for vans with reduced taxes at the time of refund on export: Car tax levied on the vehicle according to the reductions in section 8 of the Car Tax Act (20 %) The taxable value of the vehicle upon refund on export Tax at the time of refund on export when the vehicle does not meet the conditions for reduced taxes (26.8 %) 8 040

8 Amount of tax at the time of refund on export if the vehicle still met the conditions of reduced taxes (20 %) (10) Refund Example 10 A van with reduced taxes that is later converted into a van without tax reductions and for which Trafi has levied taxes: Car tax levied on the vehicle according to the reductions in section 8 of the Car Tax Act (20 %) Taxable value of the vehicle once converted into van without tax reductions Amount of tax when the vehicle does not meet the conditions for reduced taxes ( %) Tax levied by Trafi Total amount of tax levied for the vehicle The taxable value of the vehicle upon refund on export The amount of tax at the time of refund on export (26,8 %) Administrative cost deducted Refund The effect of an appeal on the amount of refund on export If the original taxation has been appealed against and the appeal was given a legally valid ruling before refund on export was granted, the decision on amendment will be taken into account when defining refund on export. If the decision on amendment has led to taxes being refunded, the amount of refund on export will be, at most, the original tax reduced with the amount of tax refunded based on the decision on amendment. Example 11 Amount of original tax Amount of new tax defined in the appeal process Maximum refund on export Similarly, the amount of tax refunded based on an export refund application on is taken into account

9 9 (10) when processing an appeal on a tax decision. Based on the appeal and the refund on export, no more taxes will be refunded than were initially levied. Interest added to refund on export Interest is added to refund on export in cases where the vehicle has been imported to Finland for temporary use only, and the duration of the use has been agreed upon in advance through, for example, a leasing contract. Interest is calculated from the time of paying car tax to the time of getting refund on export, but only, at most, for the pre-determined period of use. If, for example, a car that has been leased to Finland from abroad stays in Finland as the vehicle holder claims the car, no refund interest will be paid for the time after the original leasing contract in later export. Applying for refund on export Refund on export should be applied for before the vehicle is exported from Finland. The vehicle is declared to be exported from Finland and refund on export is applied for it with form 738. A specification form is also filled on the vehicle (Customs form 27A - 27E). The following documents are to be delivered to Customs when applying for refund on export: o an export refund application filled out and signed o a specification form filled out and signed o a copy of the technical part of the Finnish registration certificate o copies of the documents related to the trade of the vehicle if the applicant of the refund on export is not the vehicle s owner as marked in the register (deed(s) of conveyance) o a copy of the applicant s identity card. Customs may, as needed, also request other documents. Matters relating to refund on export are processed at Customs car taxation office in Hanko. All applications are to be delivered to the address Tulli Autoverotus HANKO Before a vehicle is exported, Customs will request for the vehicle to be brought for inspection at one of the customs offices that handle car taxation. Customs will inspect the vehicle s roadworthiness and evaluate the effect of the vehicle s condition on its general retail value. In a used car's specification form, the applicant should declare the condition of the vehicle on the scale of good - normal - poor. The applicant may also give an account on factors that affect the value of the vehicle (for example, if the vehicle is in especially good condition). If the vehicle is not delivered for inspection, refund on export will not be paid. The applicant of refund on export should notify Customs once an entry on the vehicle being decommissioned from traffic for the purpose of export abroad is added in the vehicle registration information (decommissioning from traffic). The applicant of refund on export should also notify Customs once the vehicle is registered abroad and deliver a copy of the registration certificate. Customs will request, as needed, a translation of the certificate made by an authorised translator.

10 10 (10) Once the conditions are met, Customs will give a decision on the refund on export and pay the possible refund to the bank account stated in the application. Registering or taking a vehicle into use in Finland after refund on export If a vehicle, for which taxes have been refunded, is registered or taken into use again in Finland, the vehicle will be taxed according to the regulations applying to used vehicles regardless of the vehicle s earlier taxation in Finland. Enquiries You can get further information on the importation, customs clearance and car taxation of vehicles and the necessary documents from the Car Tax Information Service, tel (0) >> Enquiries are answered by the Car Tax Information Service, tel (0) The Car Tax Information Service also welcomes electronic enquiries at >> Car tax forms are available in Finnish on the Customs website > Yrityksille > Sähköinen asiointi > Lomakkeet > Autoverolomakkeet yksityisille ja yrityksille >> Customs offices in charge of car taxation accept tax declarations and answer questions on pending matters. The contact information and customer service hours of the customs offices are available in Finnish on the Finnish Customs website > Yhteystiedot > Autoverotus >> Customs online customer instructions > Suomen tulli > Julkaisut ja esitteet > Asiakasohjeet (available in Finnish) > Yrityksille > Tuonti > Tuonnin asiakasohjeet (available in Finnish) >> The legal provision texts are available in the State of Finland legislation data bank (Finlex)at >> Information on matters relating to vehicle inspections and vehicle tax is available from vehicle inspection stations and Trafi. The EU member states are Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom. The EEA countries include the EU member states

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