Page 69 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

The make of the motor vehicle imported free of taxes and duties to Finland is not restricted.
Vehicles which have CD or C registration plates are also exempt from a surtax (vehicle tax) that is imposed on vehicles yearly.
It should be noted that pursuant to the provisions of the Act on Car Tax and the Decree on Registration of Vehicles, vehicles which are leased by diplomats or missions and owned by the leasing company, are subject to taxation in Finland. Neither can they be registered with CD or C registration plates.
5.1.1 Tax Clearance
When a motor vehicle is imported to Finland, it is subject to tax clearance. This applies both to new and to used motor vehicles which have been acquired either from another EU country or outside the EU as well as to new vehicles acquired from an import business in Finland. This is required for the use and registration of the vehicle in Finland as well as for the verification of the date of importation in case the vehicle is subsequently sold in Finland.
It is advisable to contact the Tax Administration immediately after the import of the vehicle and to check if a Declaration of Use will be needed before the vehicle is registered in CD or C registration plates. The vehicle must also have a motor liability insurance which is in force in Finland. The telephone number for contacts is 029 497 150.
An Application for a tax and duty exempt import or purchase of a motor vehicle (Annex 5) should be duly completed and submitted in duplicate to the Protocol Services immediately after the import of the vehicle. It is necessary that the name of the applicant (member of mission) is identical with the name in the person´s identity card (FAMILY NAME(s) and GIVEN NAME(s). The vehicle inspection number (VIN) must also be correctly filled in. The Protocol Services will confirm the duty-free and tax-free import and return one copy of the form to the mission. The applicant should deliver the confirmed form to the Tax Administration (please note the Contact Information at the end of the booklet) or to the import business if the vehicle will be acquired from such a business.
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