Page 64 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

The same procedure applies to applying for exemption from excise duty on heating oil.
3.10.3 Excise Duty on Electricity
Exemption from excise duty on electricity is granted to missions concerning the premises of the mission and to diplomats concerning their residences. Exemption can only be implemented through a refund procedure. Parties entitled to acquisition of electricity exempt from excise duty can apply for a refund of the paid excise duty on electricity from the Tax Administration. A copy of the electricity bill has to be enclosed to a free-form refund application. Refund can be applied within three years from the end of that calendar year when the tax has been imposed.
3.11 Customs Duties
3.11.1 Exemption from Customs Duties
Missions may import goods from non-EU countries or acquire them from a customs warehouse, a free warehouse or a tax warehouse for the official use of the mission exempt from customs duties.
It should be noted that items which are to be displayed e.g. at exhibitions and will be exported later from Finland, are subject to a so-called temporary customs clearance. More information about the temporary customs clearance is available from the Customs.
Respectively, diplomats may import goods or acquire them for their personal use including the personal use of their family members exempt from customs duties.
Import and purchase of tax free vehicles is explained in detail in chapter 5.
The members of the administrative and technical staff of missions may import their personal removal goods exempt from customs duties in connection with their first assignment to Finland including the six-month period following their arrival in Finland. They may not, however, acquire goods from warehouses, with the exception of a motor vehicle which may be purchased from an import business according to the provisions in chapter 5.
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