Page 74 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

5.3.1 Sale of tax-free Motor Vehicles
A motor vehicle acquired or imported free of duty and taxes may be sold without any restrictions free of duty and taxes to a mission or a member of a mission having the same right to import commodities exempt from duties and taxes. The sale of the vehicle must be informed to the Protocol Services by a verbal note and the registra- tion plates must be returned to the Protocol Services. As regards the registration of the vehicle to the ownership of the new owner the missions are advised to contact the Protocol Services.
Furthermore, a tax-free motor vehicle may also be sold in Finland exempt from duties and taxes to other buyers after three years of the date of its first diplomatic registration. If a vehicle is sold in Finland before the three-year period since its registration has elapsed, it must be declared at the Tax Administration and is subject to full duties and taxes in accordance with the regulations in force on the day of its tax clearance. In both cases the registration plates must be returned to the Protocol Services with a verbal note. It should be mentioned in the note that the vehicle has been sold in Finland.
Whenever a member of a mission is leaving Finland permanently or terminating his/ her functions in the mission, he/she should either sell his/her vehicle in Finland or export it abroad. If he/she chooses to sell his/her vehicle in Finland before the expiry of the three-year period since its registration, he/she is liable to pay 1/36 of the taxes and duties per every remaining month of the three-year period.
For this purpose the date (the precise month) of the final departure of the staff member should be informed to the Protocol Services by a verbal note. The Protocol Services will issue a certificate concerning the departure of the person concerned to be forwarded to the Tax Administration. The Tax Administration will calculate the amount of the remaining tax which must be paid before the sale of the vehicle. The Protocol Services will issue the certificate at the earliest two months prior to the final departure of the person concerned. The registration plates must then be returned to the Protocol Services with a verbal note and it should be mentioned in the note that the vehicle has been sold in Finland.
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