Page 68 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

5 MOTOR VEHICLES
5.1 Importation and Acquisition of tax-free Motor Vehicles
The provisions on importation and acquisition of tax-free vehicles apply to new and used vehicles imported from outside Finland (either from another EU country or outside the EU) as well as to new vehicles acquired from an import business in Finland.
Pursuant to the Car Tax Act, the Customs Act and the Value Added Tax Act, missions and diplomats as well as members of the administrative and technical staff of missions, who are not nationals of Finland, may import a motor vehicle (new or used) exempt from taxes and duties, as specified below. The same exemption applies to new motor vehicles purchased from an import business in Finland.
The right of missions to import motor vehicles free of taxes and duties for official use is not restricted as long as the number of vehicles is reasonable compared to the size of the mission. It should be noted that vehicles acquired for official use are not intended for the personal use of the members of missions.
A diplomat (holder of an A category identity card) may import one motor vehicle free of taxes and duties for personal use, and two vehicles when accompanied by a spouse (or a person comparable to a spouse) who is not a Finnish national. The same applies to foreign members of the administrative and technical staff of missions (holder of a B category identity card), on the condition that the motor vehicle must be imported within six months following the staff member´s arrival in Finland. This means that the Application for a tax and duty exempt purchase of a motor vehicle (Annex 5) must be filed with the Ministry for Foreign Affairs within six months of the staff member´s arrival.
Please note also section 3.9.2 (VAT Exemption from Purchases within the EU) and section 5.5 (Electronic Registration of Vehicles).
In addition, it is also allowed, as a rule, to import or acquire one motorcycle free of taxes and duties.
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