Finland

Specific Information

Shipper must arrive first: The immigrant must have arrived in Finland before final customs clearance can take place.

Intra-EU moves: Personal property imported from the EU is admitted free of customs duty, tax, and other restrictions (except prohibitions under Article 36 of the Treaty of Rome). No customs formalities required.

Food: Dry food only in reasonable quantities for household use. Meat, meat products (including dry and canned meat), milk products, and dairy products from non-EU countries are prohibited.

ISPM 15: Standard EU requirement for all solid wood packaging from non-EU origins.

Currency: Euro (EUR). Finland adopted the euro on January 1, 1999.

Duties & Taxes

Duty-free conditions (non-EU origin): Household goods and personal effects are duty-free if the goods have been owned and used by the shipper or their family abroad for at least 6 months, and the shipper's permanent place of residence has been outside the EU for at least 12 months. An employer's certificate may be requested to prove residency abroad. Goods must be imported within 12 months of the immigrant's arrival in Finland. In justified cases, the National Board of Customs may grant an exception to these rules if applied for in advance.

New items (non-EU origin): Subject to VAT (currently 25.5%, increased from 24% in September 2024) and customs duty. Must be declared separately on Customs Form 45 with a commercial invoice.

Wedding trousseaux: Duty-free if imported as personal property in connection with removal.

Inheritances: Duty-free if the legatee has their normal place of residence in Finland. Requires inventory, passport copy, copy of will or certified copy, and estate inventory.

Alcohol and tobacco: All alcohol and tobacco within household goods are subject to customs duty and VAT. A detailed inventory is required for each bottle listing type, volume, origin, percentage/proof, and approximate cost. Diplomats arriving from outside the EU need the "French Letter" or tax form 1330 for alcohol import. Finnish returning diplomats are NOT exempt from taxes on alcohol.

VAT rate: 25.5% (increased from 24% in September 2024).

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Copy of OBL / AWB
• Certificate of title / registration (for 6 months immediately before moving to Finland)
• Copy of passport
• Motor vehicle declaration on Customs Form 45
• Proof of ownership
• Commercial invoice
• Employment certificate or other document concerning the stay in Finland
• Driving license
• Date of arrival in Finland (travel ticket or passport stamp)
• Receipt of payment
• Traffic insurance documents (for 6 months immediately before moving to Finland)
• Document showing CO2 emissions (certificate of conformity or similar)
• Shipping documents
• Form VEROH 1210s

Specific Information

CRITICAL UPDATE: The car tax reduction for immigrants has been eliminated. The FIDI guide (March 2020) states: "The car tax has been amended and the amendments entered into force on 1st January 2015. The tax reduction for removal vehicles imported by immigrants has been eliminated." The IAM guide (July 2019) still references a EUR 13,450 tax reduction, which is outdated and no longer available.

All vehicles subject to car tax. Finland's car tax (autovero) applies to all vehicles, including those imported as part of a transfer of residence. The tax is based on the vehicle's CO2 emissions and value. Car taxation is handled by the Tax Administration (Verohallinto), not by Customs.

Customs duty-free conditions still apply: The vehicle can be imported free of customs duty (but not car tax) if the immigrant has stayed abroad continuously for at least 12 months, the vehicle has been owned and used by the immigrant or spouse for at least 6 months immediately before the move, and only one vehicle per importer qualifies.

Alienation restriction: Vehicles imported duty-free by foreigners are subject to a prohibition on sale, hire, and transfer for 3 years, one of which must be in Finland.

EU-origin vehicles: Subject to the Finnish VAT Act and Car Tax Act. As a rule, VAT is not collected in Finland on vehicles imported as removal goods from within the EU.

Under-18 restriction: A tax reduction (when it existed) was not granted to persons under 18 or those who previously lived in Finland and stayed abroad mainly for education.

Caravans, trailers, snowmobiles, ATVs, mopeds: Duty-free if used by the immigrant or family abroad for at least 6 months. ATVs and snowmobiles do not need specific declaration if not intended for road traffic.

Recreational boats: Must meet EU directive 2003/44/EY. Restrictions apply. Load near container doors for customs inspection.

Car tax contact: Verohallinto, +358 29 497 152, http://www.vero.fi

Driving: Driving is on the RIGHT-hand side of the road.

Pets

• EU Pet Passport **From EU member states:**
• ISO 11784/11785 compliant microchip (implanted before rabies vaccination) **From EU member states:**
• Current rabies vaccination (pet must be at least 12 weeks old; 21-day wait after primary vaccination) **From EU member states:**
• ISO 11784/11785 compliant microchip **From non-EU listed countries (including USA, Canada, Australia, etc.):**
• Current rabies vaccination (primary: at least 21 days before travel) **From non-EU listed countries (including USA, Canada, Australia, etc.):**
• EU Health Certificate issued by a USDA-accredited veterinarian (for U.S. origin) and endorsed by USDA APHIS **From non-EU listed countries (including USA, Canada, Australia, etc.):**
• All of the above, plus **From non-EU unlisted countries:**
• Rabies antibody titer test at an EU-approved laboratory; result must be at least 0.5 IU/ml; 3-month wait after blood sample **From non-EU unlisted countries:**

Finland follows EU pet import regulations. As of 21 April 2026, these are governed by Regulation (EU) 2016/429 (Animal Health Law), which replaces Regulation (EU) No 576/2013. Old-format health certificates issued under Reg. 576/2013 remain valid until 31 March 2027 if issued before 1 October 2026.

Finland-specific requirement: Echinococcus multilocularis (tapeworm) treatment for dogs. Dogs entering Finland must be treated against the tapeworm Echinococcus multilocularis between 24 and 120 hours (1-5 days) before entry. Treatment details must be recorded in the pet's passport or EU health certificate. This requirement is shared with Ireland, Malta, Norway, and Northern Ireland. It does not apply to dogs entering from these listed countries.

Microchip before vaccination rule: Standard EU requirement.

Primary vs. booster vaccination: Standard EU rules. 21-day waiting period after primary vaccination.

Pets without vaccination records will be returned to port of origin. This is explicitly stated in the IAM guide and confirmed by the FIDI guide.

From rabies-free countries: May be imported without rabies vaccination documentation. From all other countries: veterinary certificate of rabies vaccination required.

Pets imported duty-free with proof of ownership.

No quarantine for healthy pets with valid documentation from EU and listed non-EU countries.

CDC rabies status: Finland is NOT on the U.S. CDC's list of high-risk countries for dog rabies.

Common mistakes: Forgetting the tapeworm treatment for dogs (Finland-specific, must be within the 24-120 hour window). Vaccinating before microchip implantation. Not having the vaccination record (pet will be returned to origin). Not treating for tapeworm when transiting through Finland to another destination.