Page 75 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

It should be noted that a tax-free vehicle should, as a rule, be sold personally by the diplomat before his/her departure from Finland. Only exceptionally may a power of attorney be given to another diplomat to represent the owner of the vehicle in the sale.
Under exceptional circumstances (e.g. in case of a sudden death of the diplomat), the Tax Administration may exempt the motor vehicle from duties and taxes fully or partly. To apply for this exemption, a free-form application may be sent to the Protocol Services together with a verbal note.
5.3.2 Export of tax-free Motor Vehicles
If the vehicle is exported, the mission should inform the Protocol Services of the exportation by a verbal note. It should be mentioned in the note that the vehicle has been exported from Finland. The Finnish Transport Safety Agency gives further information on the export registration of vehicles.
The CD or C plates must be returned to the Protocol Services within two months of the exportation. As soon as the Finnish Transport Safety Agency receives the information from the Protocol Services that the vehicle has been registered abroad the vehicle will be removed from the vehicle register in Finland. In case the plates are not returned to the Protocol Services the registration number is withdrawn from use for a period of three years.
It should be noted that it is not allowed, either by the mission or a diplomat, to export a tax-free vehicle abroad before the three-year period since its registration has elapsed and simultaneously acquire or import a substitutive tax-free vehicle.
If a tax-free vehicle is destroyed in a traffic accident or must be delivered to breaking up for another reason, the mission should contact the Protocol Services. As a rule, a statement from the insurance company is needed for the assessment of the replacement of the vehicle.
If a tax-free vehicle is taken out of use temporarily this period of non-use does not shorten or extend the above-mentioned three-year period. Even then, the vehicle is subject to an insurance of a laid-up vehicle.
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