Temporary tax-exempt use of a vehicle in Finland

Car Taxation Customer Bulletin No. 5 Temporary tax-exempt use of a vehicle in Finland www.tulli.fi 1 January 2015 Replaces the August 2014 bulletin Temporary tax-exempt use of a vehicle in Finland Temporary tax-free use of motor vehicle means that a vehicle is used temporarily free of car tax or free of customs duty and value added tax (VAT). Temporary use free of car tax is based on the provisions of the Finnish Car Tax Act. The said provisions are applied to both vehicles imported from the EU territory and from outside the EU. Vehicles from outside the EU are also subject to the Community legislation on the temporary import procedure which is free of customs duty and VAT. This guide contains information on the conditions of temporary vehicle use free of car tax and of the temporary import procedure. 1 Temporary use free of car tax 1.1 Persons who reside permanently outside of Finland and their right to temporary vehicle use A person who permanently resides outside of Finland may, on certain conditions, use a vehicle in Finland for which car tax has not been collected. The extent of the right to tax-free use depends on whether the vehicle has been imported for personal use (a so-called tourist car) or whether the vehicle is used for business purposes. 1.1.1 Vehicle use for tourism purposes When a private person who permanently resides in some other country than Finland temporarily imports a vehicle into Finland free of car tax and for personal use, the vehicle is considered a so-called tourist car. The vehicle may be used in Finland temporarily without paying car tax on the following conditions: The vehicle is registered outside of Finland, and the registration is valid. The vehicle can be used for a maximum of six months, continuously or with interruptions, during a period of twelve months. The use of the vehicle is not connected with purchasing it for use in Finland. When used in Finland, the vehicle must be covered by a traffic insurance which is valid in Finland. The conditions of temporary exemption from car tax are the same for persons from the EU territory and for persons from outside the EU. Provisions on time limits

2 (12) On application, Customs can extend the time limit of six months set for tax-free use by at most one year and determine the conditions of the extension. The application for the extension must be lodged before the expiry of the six-month period at the customs office which closest to the applicant s place of residence and which handles car taxation matters. For information on the right to use the car involved, a person who upon arrival in Finland intends to stay in the country for more than six months is to contact a customs office in charge of car taxation. If necessary, Customs car taxation personnel will advise customers who wish to apply for an extension of the time limit. If the time limit has been extended, the vehicle may be used in Finland again not earlier than after six months from the expiry of the extension. The time limit explained above in section 1.1.1 is not applied to a vehicle which is registered abroad and which belongs to a person who permanently resides abroad but works in Finland, if the said person leaves Finland regularly with the vehicle for a place of residence in another country. Furthermore, the time limit is not applied to a vehicle which is registered abroad and imported by a person who stays in Finland exclusively for the purpose of studying at a university or other educational establishment, but who resides permanently in another country. However, the student shall inform the tax authorities of the matter no later than at the expiry of the period of six months. Furthermore, the student has to account for his or her studies for each study term or at other times determined by the tax authorities. 1.1.2 Use of foreign-registered vehicles for business purposes When a person who resides permanently outside of Finland brings in a vehicle registered in some other country than Finland to be used in the business of a company situated somewhere else than in Finland, the vehicle may be used in Finland for not more than seven months. The time limit cannot be extended based on a decision issued by Customs. The same also applies to a vehicle that is used in Finland in the activities of an international organisation or other corporation established somewhere else than in Finland. 1.1.3 Permanent place of residence Permanent place of residence refers to a place where a person lives at least 185 days per calendar year when estimated on the basis of personal, professional and other ties. If a person stays in different places located in two or more countries, that place where they return regularly for personal reasons shall be considered their permanent place of residence. When assessing personal reasons, the nature of the work and its permanence in another country as well as other special circumstances can also be taken into account. Returning to another state is not required if the person stays in Finland to perform a task of fixed duration. Customs may, based on the conditions it has laid down, determine which country is to be deemed the person s place of residence based on the evidence presented. This decision will be valid for a maximum period of one year at a time. A person s permanent place of residence is not considered as having changed if they stay in Finland or some other country for studying at a university or other educational establishment. 1.2 Right of a permanent resident of Finland to temporary tax-free use of a vehicle

3 (12) As a rule, a person permanently resident in Finland is not allowed to use a foreign-registered vehicle in traffic even temporarily if car tax has not been paid for the vehicle. There are, however, some exceptions to this rule. Also in such cases a declaration of use submitted to Customs is usually required and sometimes also a permit to transfer the vehicle. A vehicle that is currently registered in the EEA can be used after a declaration of use has been confirmed by Customs. A traffic insurance which is valid in Finland is also required. When Customs must be notified of the use of the vehicle, the notification must be given in advance or, at the latest, when the temporary tax-free use of the vehicle begins. The declaration is submitted with customs form No. 953. When a vehicle does not have a valid registration in the EEA area, the traffic use of the vehicle requires a transfer permit in addition to the declaration of use (transfer permit refers to an authorisation involving transfer marks to be attached to the vehicle, as well as a traffic insurance). Transfer permits are granted by vehicle inspection stations and by Customs upon application. >> Further information on transfer permits is available on the website of the Finnish Transport Safety Agency (Trafi) at http://www.trafi.fi/. 1.2.1 Vehicles subject to car tax and intended to be registered in Finland A vehicle that is intended to be registered in Finland can be used without paying tax for a maximum of three months, provided that a declaration of use has been submitted to Customs before the vehicle is taken into use in Finland. You can submit the declaration of use electronically for a vehicle to be registered in Finland. >> Complete a declaration of use (available in Finnish) www.tulli.fi > Yksityisille > Autoverotus > Käyttöönottoilmoitus http://www.tulli.fi/fi/yksityisille/autoverotus/kayttoonottoilmoitus/inde x.jsp If the vehicle does not have a valid registration in the EEA territory, a transfer permit is also needed. The declaration of use must be confirmed by Customs and kept in the vehicle when the vehicle is used (for the EEA states, see the last page). A vehicle which has earlier been registered for export in Finland may not be used on the road in Finland without a transfer permit after removal back to Finland (for further details, see section 1.3). The vehicle must also have a traffic insurance which is in force in Finland. In some respects, the insurance coverage of the Finnish traffic insurance is more extensive than in other EEA states. If a Finnish traffic insurance for the vehicle is preferred, a transfer permit must be acquired as well. In order to maintain the right to use the vehicle, it must be declared for taxation within five days of the confirmation of the declaration of use. The tax-free right of use of the vehicle expires also on the due date of the car tax and when the car taxation is cancelled. As a result of cancellation, a charge equivalent to that for an advance ruling of Finnish Customs (150 euros in 2014) is collected and, in car tax, five per cent of the tax amount which should have been paid if the taxation had been completed. Tax collected due to cancellation will not be taken into account if the vehicle is taxed later.

4 (12) A declaration of use can be submitted for several vehicles at a time. The right of use the does not end if the ownership of the vehicle is transferred. It should be noted, however, that if the vehicle is covered by a Finnish traffic insurance, the insurance expires when the ownership is transferred. 1.2.2 Business vehicles A natural person who lives permanently in Finland and whose place of work is in a country other than Finland, may on Finnish roads use a vehicle, permanently registered in that other country and owned or controlled by his employer, temporarily free of tax exclusively for purposes of occupational tasks. The use is considered as temporary if the vehicle is always exported back to the country of registration after the task is completed. However, continuous use of a vehicle in Finland for at most three days can be considered as temporary use. Using the vehicle for travels between the place of residence and the place of work is not considered as use for occupational tasks. Before taking the vehicle into traffic use, Customs must be notified of the matter with a declaration made on customs form No. 24. The customs authorities confirm the receipt of the declaration. This confirmed declaration must be kept in the vehicle when it is in traffic. 1.2.3 Company cars The tax-free use of a company car concerns a cross-border employee who works in a country other than Finland, is resident in Finland and uses the car in both countries. According to the relevant provision of the Car Tax Act, a person permanently resident in Finland may, on certain conditions, use a vehicle permanently registered abroad temporarily in Finland without having to pay car tax. Temporary tax-free use requires that the person is employed by an employer which has a permanent place of business outside of Finland. The vehicle must be owned or controlled by the employer and registered in the country where the employer is established. Furthermore, the right to use the vehicle must be based on an employment contract, for example as a car benefit. The vehicle must have traffic insurance which is in force in Finland. The temporary tax-free use of company cars differs from that of business vehicles in that business vehicles may be used for occupational tasks only. Company cars are not required to be used exclusively in occupational tasks, but they may also be used for private purposes. The vehicle may not be put at the disposal of any other person permanently resident in Finland. The right to use by a family member Members of the family of an employee or a self-employed person, however, have the right to the temporary tax-free use of the vehicle on Finnish roads. A family of a person includes his or her married spouse and their unmarried children living in the same household. A person permanently living in a spousal relationship shall also be considered as a spouse. The provisions of the Car Tax Act shall also apply to partners in a registered relationship. Time of use The use of a vehicle is deemed temporary in Finland if the person permitted to use a company car free of tax and his or her family use the vehicle in Finland fewer days than abroad during each 12 months period. If the vehicle is used both in Finland and abroad during the same day, it is deemed that the vehicle is used abroad.

5 (12) The use of a company car is subject to a permit given by Customs. The permit must be applied for on customs form No. 17 and can be granted for 12 months. The permit can be renewed if the applicant continues to meet the conditions of temporary tax-free use. 1.2.4 Use for racing purposes A vehicle registered in another EEA state is imported temporarily to Finland only for racing purposes for not more than 30 days and is taken out of Finland after that time limit. A declaration notifying that the vehicle is taken into use must be submitted to Customs on customs form No. 953. Use of the vehicle does not require a transfer permit. The EEA countries are listed on the back page of these instructions. Vehicles registered outside the EEA and used for racing A vehicle registered abroad is imported temporarily to Finland only for racing purposes for not more than 30 days and is taken out of Finland after that time limit. A declaration notifying that the vehicle is taken into use must be submitted to Customs on customs form No. 953. A transfer permit is required if the vehicle is used by a person who resides permanently in Finland. Unregistered vehicles used for racing An unregistered vehicle is used in Finland only for racing purposes for not more than seven consecutive days. The vehicle need not be taken out of Finland after its use. A declaration notifying that the vehicle is taken into use must be submitted to Customs on customs form No. 953. A transfer permit is always required for using the vehicle. A valid traffic insurance is required for the traffic use of a vehicle. The driver of the vehicle is recommended to check the coverage of the traffic insurance. 1.3 Temporary tax-free use of vehicles registered for export As a rule, a vehicle registered for export in Finland may not be used in Finland before export, but it may be transferred for export from the place of delivery to the place of export. In connection with the owner s removal abroad, the vehicle may also be driven to the place of residence of the owner and further to the place of export. A vehicle entered in the export register in Finland may be temporarily used in Finland for a reason to be considered as compelling or for an ordinary holiday trip or a similar short stay. This provision has been interpreted so that the vehicle may be used in Finland for at most 72 days. It is required that the customs authorities enter the dates of arrival and departure of the vehicle in the export registration documents.

6 (12) If a vehicle registered for export is used in Finland during one month immediately after removal from Finland or immediately before removal to Finland, both a declaration of use to Customs (form No. 953) and a transfer permit are required. Registration for export expires when the vehicle is imported to Finland after removal. 1.4 Other cases of temporary tax-free use of vehicles According to the Car Tax Act, there are nine groups of cases in which temporary tax-free use of a vehicle may be applied. In most cases, a declaration of use (customs form No. 953) must be submitted to Customs, but in some cases this is not required. In addition, a vehicle imported from outside of the EU must be placed under the relevant customs procedure. 1.4.1 Declaration of use to Customs is required in the following cases: 1. A person who resides permanently in Finland imports a vehicle temporarily only for service, repair or other operations. 2. A vehicle not intended to be registered in Finland is imported or taken into use temporarily and used only for trial research type inspection type approval, or demonstration of short duration. 3. A vehicle imported from abroad is moved from the place of import to some other place in Finland or to the place of export without being registered in Finland. 4. A vehicle not registered in Finland is moved for export from the place of delivery to the place of export. 5. A vehicle equipped with temporary number plates is moved, the holder of the temporary number certificate or his representative being present in the vehicle, for purposes directly connected with testing for research or product development of the vehicle of the holder of the temporary number certificate or the vehicle s equipment of test driving the vehicle to ensure its technical functionality of short-term sales demonstration to a buyer permanently resident outside of Finland directly connected with other manufacturing, putting up for sales, export, repair or technical inspection of the vehicle. 1.4.2 Use allowed without declaration to Customs A person who resides permanently in Finland may drive a vehicle imported temporarily free of tax over short distances for service, repair or other similar purpose if a person who resides permanently outside of Finland is temporarily prevented from personally driving the vehicle. The right to temporary exemption from car tax is also held by a person studying abroad for at least 185 days per year and visiting Finland for a reason to be considered as compelling under the prevailing circumstances or for an ordinary holiday trip or a similar short stay. A stay not exceeding 72 days is normally deemed to be a short stay.

7 (12) 1.4.3 Tax-exempt use of a vehicle registered in an EEA state for a period of 14 days (Section 35c of the Car Tax Act) A natural person who has a permanent residence in Finland may use free of tax a vehicle imported temporary for an uninterrupted period of 14 days in a calendar year provided that the vehicle is registered in another EEA State. The EEA States are the EU member states as well as Iceland, Liechtenstein and Norway. This time limit also includes the temporary use of the vehicle in Finland by members of the same family referred to in paragraph 2 of Section 34c. A declaration of temporary use must be submitted to Customs before the vehicle is used in Finland. The declaration confirmed by Customs must be kept in the vehicle when the vehicle is used. If the EEA registration of a vehicle expires while the right of use is otherwise in force, the use cannot continue under a transfer permit and it will expire. Vehicle imported for personal use The right to use a vehicle free of tax also applies to vehicles imported into Finland by the person him or herself. The vehicle can also be used in Finland by the members of the same family. The right to use a vehicle free of tax shall not apply to vehicles imported by someone other than the person him or herself or his or her family member. The right to temporary tax-free use of a vehicle is not dependent on whether or not the user is the owner of the vehicle, or whether or not the use of the vehicle is based on lease, rent, loan or other right of use against payment or free of charge. Uninterrupted use for a period of 14 days in a calendar year A natural person and his or her family may use the same vehicle for an uninterrupted period of 14 days once in a calendar year. The right of use is for a fixed term and it lasts not more than the day when the use begins and the following 14 days. For example, if the use begins 1 January 2015 the right of use ends 15 January 2015 at the latest. The right to use a vehicle cannot be applied in two periods, although they would fall within 14 days after the use has begun. The use is calculated until the year when the use in Finland begins. If the conditions for temporary tax-free use are no more met or the fixed term ends the vehicle must either be exported or transferred to free zone or other place determined by an authority or destroyed under the supervision of an authority or transferred to state without causing any expenses to it. Otherwise the tax shall be charged on the vehicle. Family As a rule, a family includes a couple and their children living at the same address and in the same household. A person permanently living in a spousal relationship shall also be considered as a spouse. The provisions of the Car Tax Act shall also apply to partners in a registered relationship. Declaration to be submitted to Customs

8 (12) A declaration of temporary use must be submitted to Customs before the vehicle is used in Finland. The declaration can be completed on the Customs website using the web interface. A declaration confirmation message will be sent to the declarant s email address. Traffic insurance The driver of the vehicle is recommended to check the coverage of the traffic insurance. Finnish traffic insurance offers a more extensive coverage than in most other countries, for example, as concerns the driver. When necessary, a traffic insurance taken out in another EEA State can be supplemented with a voluntary insurance policy which gives additional coverage, for example, to the driver. Documents needed to prove the use In a customs enforcement situation, a person using a vehicle which is temporarily exempt from tax must prove the right to the temporary tax-free use of the vehicle by presenting the appropriate documents. He might be required to provide e. g. the declaration of the use of the vehicle confirmed by Customs and an account of the importation of the vehicle into Finland. If the person who imported the vehicle transfers the vehicle for use to another person entitled to use it, this person must have the documents required to prove the right to the temporary tax-free use of the vehicle. The temporary right to use a vehicle free of tax applies to vehicles registered in another EEA State. The EEA States are the EU member states as well as Iceland, Liechtenstein and Norway. >> tähän linkki http://www.tulli.fi/fi/suomen_tulli/tulli_tutuksi/termit_selviksi/eu_eta_ Efta_Schengen/index.jsp Link to the service >> tähän linkki >> ETA-ajoneuvo, enintään 14 päivää 1.4 Prohibition to transfer a vehicle A vehicle which has been imported temporarily free of car tax may not be sold, hired out or otherwise transferred, nor may it be allowed to be used by a person residing permanently in Finland, unless car tax has been paid for the vehicle or unless the tax liability has been transferred as prescribed in section 4 of the Car Tax Act. Notwithstanding the above, a damaged vehicle may be transferred to an insurance company. This kind of vehicle may not be put into use or registered in Finland, unless the person using or registering the vehicle pays car tax for it. The vehicle may be used by its importer and by the members of their family residing permanently abroad, as well as by other persons who themselves would have been or would be entitled to import a vehicle from abroad for temporary use. However, the steering of the vehicle may be entrusted to another person when the vehicle s possessor is present in the vehicle. 1.5 Taxable vehicles according to the Car Tax Act Taxable vehicles include passenger cars, vans and buses with an unladen weight of less than 1 875 kg, motorcycles (categories L 3e and L 4e ) as well as tricycles and quadricycles (categories L 5e and L 7e ). (The complete classification is included in the Vehicle Act 1090/2002.)

1.6 Vehicles receiving the status of removal goods after temporary tax-free use 9 (12) In addition to provisions on temporary exemption from tax, the Car Tax Act also contains provisions on vehicles imported to Finland as removal goods. An immigrant is a person who moves to Finland from abroad and stays as a permanent resident. An immigrant has, on certain conditions, the right to bring in a vehicle as removal goods. >> Instructions for bringing a removal vehicle to Finland are available in Finnish on the Customs website: Import of removal vehicles to Finland www.tulli.fi > Suomen tulli > Julkaisut ja esitteet > Asiakasohjeet > Autoverotus http://www.tulli.fi/fi/suomen_tulli/julkaisut_ja_esitteet/asiakasohjeet/autoverotus/index.jsp Import of removal goods into the Community prior to personal removal www.tulli.fi > Suomen tulli > Julkaisut ja esitteet > THT - Tullin tiedotuksia > Tarkentavat ohjeet http://www.tulli.fi/fi/suomen_tulli/julkaisut_ja_esitteet/tht/tarkentavat_ohjeet/index.jsp Exemption of removal goods from customs duties and taxes www.tulli.fi > Yrityksille > Tuonti > Tuonnin asiakasohjeet > Tuonnin asiakasohje 22 http://www.tulli.fi/fi/yrityksille/tuonti/itu_ohjeita/itu/2014_22_muuttotavaroiden_tullittomuu s_ja_verottomuus.pdf A person who has stayed in Finland temporarily before settling down permanently is also entitled to the tax reduction if certain requirements are met (for the requirements, see the above instructions on bringing removal vehicles to Finland). This means that, in certain cases, the vehicle that the person has used in Finland temporarily free of tax may receive the status of a vehicle imported as removal goods. It is required that the person has stayed abroad continuously for at least one year immediately before arriving in Finland. The person is also required to have owned or possessed to vehicle abroad under conditions leading to ownership, and to have used the vehicle for at least six months immediately before arriving in Finland. Arrival in Finland refers here to the date on which the person for the first time arrives in Finland for a temporary stay. During the 12 months preceding arrival in Finland, the person shall not have stayed in Finland otherwise than temporarily in the way referred to in section 26 subsection 1 of the Car Tax Act. For a tax reduction, it is also required that the vehicle is declared for taxation as removal goods within 18 months from the beginning of the temporary stay. The above-mentioned obligation to declare is a condition for granting the vehicle tax treatment as removal goods. Therefore, a vehicle which has been used in Finland but which has not been appropriately declared for taxation as removal goods within the prescribed period is not considered being imported as removal goods. 2 Temporary use free of customs duty and value added tax 2.1 Vehicles imported from the EU territory No customs duty or VAT is collected on vehicles which are imported temporarily to Finland from another EU country.

2.2 Exemption from customs duty and value added tax of vehicles imported for tourist use from outside the EU territory 10 (12) A vehicle imported from outside the EU for tourist use shall be placed under the customs procedure of temporary import so that it can be used free of customs duty and VAT. The provisions on temporary import are contained in Articles 137 144 of the Community Customs Code [Regulation (EEC) No. 2913/92] and in Articles 553 584 of the provisions for the implementation of the Code [Regulation (EEC) No. 2454/93, as amended by Regulation (EC) No. 993/2001]. For exemption from customs duty and VAT, it is required that the time limits for closing the temporary import procedure are observed. The time limits for vehicles in private use are: Students: the period for which the student stays in the customs territory of the Community only for studies; Persons performing tasks of fixed duration: the period for which the person stays in the customs territory of the Community only for performing the task; Other persons: six months. The time limit for closing the procedure means, as a rule, the period within which the vehicle must be taken out of the EU territory. If necessitated by exceptional circumstances, the customs authorities may extend the time limit upon request. In that case the person concerned must contact the closest customs office that handles car taxation matters before the expiry of the period. Private vehicle use means use for other than commercial purposes. It should be noted that the vehicle can be in the customs territory only at the same time as the person who has received the authorisation for temporary import. If the holder of the authorisation leaves the customs territory temporarily without the vehicle, another customs-approved treatment must be assigned to the vehicle for the time of the holder s absence, and the running of the time limit is interrupted. For the purposes of the temporary import procedure, leaving the customs territory in this way without the vehicle must, however, be temporary and comprise only a short episode within the intended temporary stay in the customs territory. It is required, for instance, that the traveller must return under the same visa when he makes short visits out of the customs territory. By contrast, the purpose of the law is not fulfilled if the vehicle is left in the customs territory as if for storage under another customsapproved treatment for the time when the authorisation holder returns to their permanent residence in order to arrive back in Finland later, for example for a new holiday trip the following year. PLEASE NOTE: A tourist car imported into Finland is always subject to the provisions on temporary tax-free vehicle use contained in the Car Tax Act. When the vehicle is imported from outside the EU customs territory, the above-mentioned provisions on the temporary import procedure contained in the Customs Code and the implementing provisions are also applied. Owing to differences in the provisions, there may be situations where a tourist car may be used free of car tax but not free of customs duty and VAT or vice versa. More information is available from the Car Tax Information Service. 2.3 Vehicles brought in from the Åland Islands

11 (12) The Åland Islands are not part of the VAT territory of the EU. Therefore, vehicles brought from Åland to other parts of Finland are, as appropriate, subject to the same provisions as vehicles brought into Finland from outside the EU. For example, the time limits prescribed in the provisions on temporary import completely exempt from import duties are applied also for vehicles brought to other parts of Finland from the Åland Islands. Furthermore, vehicles brought in from Åland may not be used, as a rule, elsewhere in Finland by persons other than those who reside permanently in Åland or outside the EU territory. 3 To be noted in connection with tax-free use 3.1 Right to temporary tax-free use is proved by documents In a customs enforcement situation, a tourist or any other person using a vehicle which is temporarily exempt from tax must prove the right to the temporary tax-free use of the vehicle by presenting the appropriate documents. For example, a certificate stating the permanent place of residence abroad may be required. If the person hands over the vehicle for use to another person who has a legal right to use it, the latter person must have documents proving the right to temporary tax-free use of the vehicle. 3.2 When conditions of use cease to be fulfilled or the time limit expires If the conditions of temporary tax-free use cease to be fulfilled or the time limit expires, the vehicle shall either be exported, moved to a free zone or other place decided by the authorities, destroyed under the supervision of the authorities, or handed over to the state without causing expenses to the latter. Otherwise, tax shall be paid for the vehicle. 3.3 Consequences of non-compliance The use of a vehicle can be prevented if it is noticed that the vehicle is used contrary to the above provisions, and it can be taken off the road. The same procedure applies if the vehicle is not exported from the country within the given time limit. Non-compliance with the provisions may also lead to imposing increased taxes or even to prosecution for tax fraud. 4 Enquiries You can get further information on import, customs clearance and car taxation of removal goods and the necessary documents from the Car Tax Information Service, tel. +358 (0) 295 5203. >> Enquiries are answered by the Car Tax Information Service, tel. +358 (0) 295 5203. The Car Tax Information Service also welcomes electronic enquiries at http://www.tulli.fi/en/contact_us/questions.jsp. >> Car tax forms on the Customs website (available in Finnish): www.tulli.fi > Yrityksille > Sähköinen asiointi > Lomakkeet > Autoverolomakkeet http://www.tulli.fi/fi/yrityksille/sahkoinenasiointi/lomakkeet/autoverolomakkeet/index.jsp >> Customs offices in charge of car taxation receive 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 at www.tulli.fi > Yhteystiedot > Autoverotus http://www.tulli.fi/fi/yhteystiedot/autoverotus/index.jsp >> Customs online customer instructions (available in Finnish): www.tulli.fi > In English > Finnish Customs > Publications > Customer instructions

http://www.tulli.fi/fi/suomen_tulli/julkaisut_ja_esitteet/asiakasohjeet/index.jsp www.tulli.fi > Yrityksille > Tuonti > Tuonnin asiakasohjeet http://www.tulli.fi/fi/yrityksille/tuonti/itu_ohjeita/index.jsp >> The legal provision texts are available in the State of Finland legislation data bank (Finlex) at http://www.finlex.fi/fi/. 12 (12) 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 as well as Iceland, Liechtenstein and Norway.