Search by
- Year Restriction
No Age Limit
- Steering wheel position
Left-hand drive, right-hand drive
- Destination Port
Hanko
- Inspection
The imported vehicle must be inspected before registration. You can have your vehicle inspected for registration after its arrival in the country even before the implementation of taxation. You can enclose a copy of the registration inspection certificate with the car tax declaration. This will speed up the car tax implementation at Customs.
Tax Administration will evaluate the effect of the vehicle's condition on its taxable value. The customer may also choose to find out about factors that affect the value of the vehicle (for example, a vehicle’s poor condition).
Taxation is implemented only on roadworthy vehicles that can be specified adequately. If deficiencies are noticed, taxation will be implemented only after they are removed.
According to the Car Tax Act, the operable equipment that is needed for a vehicle to be roadworthy is part of the vehicle. The taxable value is not reduced if such inspection equipment is missing or non-operational.
Declaring the condition of the vehicle is mandatory
When defining the general retail value of a vehicle, the condition of the vehicle and other individual features may be taken into account among other factors. The general selling price is amended based on these factors, which then yields the general retail value of a similar vehicle, that is, the vehicle’s taxable value.
In a car tax declaration, it is possible to declare the condition of the vehicle poor.
If the customer has declared a vehicle to be in poor condition, he or she must present proof of the factors to which he or she wishes to appeal. The tax Administration may also inspect the vehicle. Vehicles that have been declared to be in normal condition may also be inspected.
Evaluation criteria for the condition
The basic assumption is that vehicles are designed to last a specific time when in average use and maintained according to their maintenance program and that abnormal use will wear on the vehicle more than standard use. The condition of a vehicle is evaluated as deviations from wear caused by this normal type of use.
The evaluation of a vehicle’s condition is based on a comprehensive evaluation that takes into account all features that indicate a vehicle’s condition. The condition of a vehicle is compared to the condition considered normal for its age and mileage. The evaluation takes into account at least the following factors:
The condition of the paint
- The impeccable condition and luster of the paint are a sign of the good condition.
- The slowly increasing amount of small scratches and blemishes as well as the dimming of the paint are signs of normal condition.
- Clear damages to the paint (cracking, chipping, flaking, etc.) caused by damages to the vehicle’s chassis or outer protection (dents, scratches, tears, rust, etc.), clear color flaws (repaints or repair paints), or notable fading or matte surfaces (sunburns) are signs of poor condition.
The condition of glass surfaces
- The impeccable and scratch-free condition of the glass surfaces is a sign of good condition.
- The slowly increasing amount of small scratches and non-cracked impact marks caused by pebbles is a sign of the normal condition.
- Clearly visible scratches, stone marks, and cracks are signs of poor condition.
The condition of the interior and upholstery
- The upholstery is not being stretched or broken and cleanliness is a sign of the good condition.
- Slowly accumulating deformation of the upholstery (stretches, wears, and possible textile damages) and other small damages are signs of normal condition.
- Notable damages to the upholstery and general uncleanliness are signs of poor condition.
The condition of the controls
- The flawlessness and lack of wear on the controls, such as the rubber parts of the steering wheel or bar, gas, brake, and clutch pedals or levers, as well as the other switches and levers, are signs of good condition.
- Slowly advancing wears on the rubber and plastic parts are a sign of the normal condition.
- Clear damages in the aforementioned parts are signs of poor condition.
The condition of detachable parts and other parts
- The flawlessness and lack of wear on these parts, such as bumpers, moldings, mirrors, detachable cover plates, hatches, and roofing, as well as the flawlessness and non-fadedness of the paint or other surfacing are signs of good condition.
- Slowly advancing wears, scratches, and fadedness of the surfacing are signs of normal condition.
- Clear damages to the aforementioned parts are signs of poor condition.
Another type of vehicle condition
If the customer wishes to refer to another type of defect in the condition of the vehicle, they can present the kind of additional information on the matter they consider appropriate.
The poor condition must be proven
If you declare that your vehicle is in poor condition, Tax Administration must be presented with the grounds for the poor condition.
The tax Administration will also inspect the vehicle. Vehicles that have been declared to be in normal or good condition may also be inspected.
- Documents required at the time of vehicle clearance
- Original Certificate of Title and Registration
- Original Commercial/Purchase Invoice & receipts of payment
- Original Origin Insurance Policy & Finnish Insurance Policy
- Proof of Employment at the origin
- Driver's license & Passport (must show the date of arrival stamp into Finland)
- Customs forms for motor vehicle (3 forms per vehicle) form nr. 53s-03, form nr. 72s-08, form nr 27As-07 for normal car, 27Bs-07 for motorcycle, 27Cs-07 for van.
- Duties and taxes
Customs duty
Vehicles imported from outside the EU are subject to customs duty and VAT on importation. The customs duty on passenger cars (in January 2009) is 10% and on delivery vans either 10% or 22% depending on the engine. The customs duty on motorcycles is either 6% or 8% depending on the engine
VAT
The VAT on importation into the EU customs territory is normally calculated on the basis of the customs value, which includes transport, loading, unloading, and insurance costs as well as other costs relating to importation to the first destination in Finland according to the transport contract. If it is known at the time when the liability to pay tax arises that the goods will be transported to another destination in Finland or another EU member state, the above costs to that further destination are taken into account. The customs duty collected is also added to the tax base. Further information on the assessment of VAT can be obtained from customs offices. The VAT on the importation of vehicles is 22%.
Car Tax
The tax percentage for passenger cars and delivery vans is graduated according to the carbon dioxide emissions of the vehicle. Tax percentages determined by carbon dioxide emissions are applied to all passenger cars and vans when these are taxed in Finland for the first time irrespective of when they were taken into use for the first time. Each gram of carbon dioxide affects the tax rate.
In the taxation of passenger cars, the emission level entered or which should be entered in the technical data of the car in the register is applied. For delivery vans, the applicable emission level is that which was entered or should have been entered in the technical data of the car in the register on 1 January 2008 or should be entered after that.
When there is no information available on the carbon dioxide emissions that should be entered for the car in the register, an estimated level of emissions is determined. In these cases, the tax percentage applicable to the car is determined on the basis of the total mass and motive power of the car in accordance with the tax scale. The estimated level of emissions of sports car-type vehicles is determined in another way, as their power and fuel consumption is considered in relation to the total mass of the vehicle. The tax rate is 12.2 percent at the minimum and 48.8 percent at the maximum.
A tax decision is not taken immediately but is delivered to the customer by letter. The car tax must be paid within fifteen days from the date of the tax decision.
For the customs clearance of the vehicle, a customs declaration has to be lodged with a customs office within the time limit laid down in the Community Customs Code.
The following documents are needed in submitting a car tax declaration:
- specification form concerning used vehicles
- purchase documents l foreign registration document
- document proving the declarant´s identity
- further documents as may be required by Customs.
- Registration of an imported vehicle
If you want to register an imported vehicle in Finland you must pay the car tax and take the vehicle to registration inspection. If you want to use the vehicle before registration, you must first submit a declaration of use to the Finnish Tax Administration. A certificate of conformity facilitates the process in Finland.
1:Submit a declaration of use to the Finnish Tax Administration
If you want to use a vehicle subject to car tax in Finland before first registration, you must first submit an electronic declaration of use to the Finnish Tax Administration. The vehicle must be registered in another EEA country or you must obtain a transfer permit for the vehicle. You must also declare the temporary tax-exempt use of a vehicle to the Tax Administration.
2:Submit a car tax return to the Finnish Tax Administration
If your vehicle is subject to car tax, send the car tax return to the Finnish Tax Administration. You must submit the car tax return within five days of submitting the declaration of use to the Finnish Tax Administration. Contact the Finnish Tax Administration and Finnish Customs for value-added tax and other charges. Check the website of the Finnish Tax Administration for any car tax-related restrictions on the use of the vehicle.
3:Take the vehicle to a vehicle inspection station for registration inspection
The vehicle must undergo a registration inspection at an inspection station before it can be registered for the first time. We recommend that you make a copy of your foreign registration certificate for possible later use. If the vehicle passes the registration inspection, you receive a registration inspection certificate, which is required for the first registration. The inspection station will give you more information on the registration inspection and the validity of the registration inspection certificate.
4:Register your vehicle for the first time at an inspection station that offers registration services
Take your vehicle for the first registration to an inspection station that offers registration services. You will get registration plates for your vehicle in the first registration. The following is required for the first registration:
a valid registration inspection certificate
for a vehicle subject to car tax, the permit is granted by the Finnish Tax Administration (the document is transferred electronically to the Transport Register). The payer of the car tax is entered as the vehicle owner.
motor vehicle liability insurance.
- NB
Japan to Finland ?
- 01
Step 1
Forming a request to buy a car
- 02
Step 2
Selection of car at Japanese automobile auctions and stocks
- 03
Step 3
Making a deposit to participate in the auction
- 04
Step 4
The process of buying a car at a Japanese auction
- 05
Step 5
Car delivery from Japan
Japan office +81-4-4874-0772
German office +49-177-5792807