Page 63 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

products to accompany the products to Finland. Other excise products than alcoholic beverages, tobacco or energy products can be purchased exempt from excise duty with an application for a tax and duty exempt import and purchase (Annex 4, please note section 3.11.2).
If the aforementioned products have been acquired exempt from excise duty e.g. from a tax warehouse, they can be transported to Finland under a duty suspension arrangement within the EU.
• Acquisitions from outside the EU
Excise products have to be declared at the place of import. An application for a tax and duty exempt import and purchase (Annex 4) confirmed by the Ministry has to be presented in connection with the customs clearance.
Further information about excise duties may be obtained from the Tax Administration.
3.10.2 Excise Duty on Fuel and Heating Oil
Exemption from excise duty on fuel is granted on vehicles which are in the personal use of diplomatic agents and in the official use of missions.
Missions and diplomats should contact an oil company in order to get a payment card for fuel purchases. The mission needs to submit an application for tax exempt purchases of fuel and heating oil (Annex 6) in dublicate to the Protocol Services prior to the purchases. The application must include the registration number of the vehicle and the amount of fuel (gasoline or diesel) in litres to be purchased during the forthcoming year. It must also be clearly marked on the application whether the vehicle runs on gasoline or on diesel. The Protocol Services will send the confirmed application to the Tax Administration.
As for acquisitions of fuel for which excise duty has been paid, exemption from excise duty can be implemented by refunding the paid excise duty on application. Refund can be applied for from the Tax Administration. Copies of the invoices need to be enclosed to a free-form refund application.
As regards refund of VAT on fuel please note section 3.9.
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