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Vehicles imported as removal goods
Vehicle tax of vehicles imported as removal goods
In compliance with section 25 of the Vehicle Tax Act, the tax for a single taxable vehicle belonging to a private household, which has been imported in conjunction with a transfer of residence, is reduced by a maximum of EUR 13,450, provided that the person changing residence has resided abroad continuously for a minimum of one year immediately prior to the move;
that the vehicle has been, immediately prior to the move, in the ownership or control leading to ownership and use of the person moving to the country or his/her spouse for a minimum of six months; and that if the person has previously imported a vehicle free of tax, that the period set for tax-free transfer has expired prior to the move to Finland.
A person who is under 18 years of age when moving to Finland is not entitled to the vehicle tax reduction granted to removal goods. In addition, the right to tax reduction does not apply to individuals who have previously resided in Finland and whose main occupation abroad in the year preceding the move to Finland has been studies.
Matters related to the vehicle tax of vehicles imported as removal goods are handled by Finnish Customs (see Payment of vehicle tax).
Further information about the vehicle tax of vehicles imported as removal goods is available at: www.tulli.fi
Technical requirements of vehicles imported as removal goods
A vehicle imported as removal goods is considered to meet the requirements set on it if it complies with the requirements for its model year in the previous country of registration and, in the case of cars made in or after 1992, its emissions correspond to the levels of low-emission vehicles. L-category vehicles made in or after 1993 must comply with the emission level prescribed in E Regulation 40/01. Vehicles older than this must meet the requirements for exhaust emissions in their country of origin.
Compliance with the requirements of the previous country of registration can be proved by showing that the vehicle was registered in the country of origin without special permits and that its structure has not been altered afterwards. A vehicle can be categorised as low-emission if it is equipped with a spark-ignition engine and a catalytic converter, the engine is lambda-controlled and the vehicle complies with the exhaust emission limits for vehicles equipped with a three-way catalytic converter in runtime measurements. The emission levels of diesel-powered vehicles and all L-category vehicles can usually be determined only from separate documents.
Any alterations to vehicles required by regulations must also be taken into consideration. For example, vehicle equipment may be subject to the following amendments or additions:
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warning triangle,
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identification number on the frame or body, a number on the dashboard is not sufficient; if the number is only to be found on the type plate or dashboard, it must be punched in the frame,
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rear fog light in vehicles taken into use on 1 January 1993 or later,
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side turn signal lights in vehicles taken into use on 1 January 1985 or later,
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yellow front turn signal lights in vehicles taken into use on 1 January 1984 or later,
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white front lights (”front parking lights”) in vehicles taken into use on 1 January 1968 or later,
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headlamps (dipped-beam and main-beam) must be e/E-approved or equipped with DOT markings and bulbs of the type HB1–HB5, HB7, D2S or D2R; markings to be found on the glass and bottoms of sealed beam lamps.
The compliance with regulations of an M-, N- or L-category vehicle that is or has been in the possession of a member of an embassy or diplomatic corps, has been received as inheritance or under a will or has been acquired in a customs auction or other auction arranged by the state.
Remarks on weight
Removal vehicles must also comply with the weight requirements. In some countries the weight per person is smaller than the 75 kilograms used in Finland. In this case it must be checked that the number of passengers (excluding the driver) multiplied by 75 kg does not exceed the vehicle’s carrying capacity (gross weight - tare). If the figure exceeds the carrying capacity, seats must be removed so that the limits for gross weight are not exceeded.
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