Transfer of Residence

Used Household Goods and Personal Effects

Documents Required

• Passport
• Bill of lading (OBL) / air waybill (AWB)
• Packing list in English
• Declaration from diplomatic organization (diplomats)
• Detailed inventory (if alcohol is included in the shipment)

Specific Information

• All household goods shipments arriving by sea, air, rail, or road must be cleared through Customs at the port of entry (POE).
• Those coming from non-European Union countries, household goods which have been owned and used for a minimum of 6 months and intended for owner of the goods’ use, may be imported duty free by any person taking up residence in Denmark.
• Returning citizens must have lived outside the EU for minimum 12 months to qualify for the duty-free importation of household goods; verification from an employer or authorities abroad may be required.
• The owner of the goods must be registered as a resident with the Danish authorities (Folkeregister) prior to Customs clearance and the goods must be imported within 12 months of the owner of the goods’ arrival.
• Goods may be imported 6 months ahead of the owner of the goods’ arrival.
  • This is subject to the owner of the goods providing a security deposit to the authorities for the applicable duty, tax and value added tax (VAT) payments.
• Assessing the duties and taxes on used personal effects is tedious and will require considerable handling costs.
• Please note that all consignments entering the European Union (EU) must comply with the International Standard for Phytosanitary Measures No. 15 (ISPM15) that sets the guidelines for the use of wooden packaging material in international trade.
• Visitors and Danish citizens who do not reside in Denmark cannot import household goods free of duty.
• Diplomats employed with a foreign organization in Denmark may import personal effects free of duty and without Customs inspection, provided the local organization has issued a declaration.
• Returning Danish diplomats do not receive Customs exemptions or privileges, and shipments of household goods and personal effects will be subject to normal Customs regulations, including the payment of duties and taxes for restricted items.
• The duty-free import of household goods and personal effects to a secondary residence in the European Union is no longer permitted (as of December 1, 2008).
• The content of any packed by owner (PBO) cartons must be declared on the inventory to facilitate Customs clearance.

Motor Vehicles

Documents Required

• Original registration
• Insurance card
• Original bill of lading

Specific Information

• Cars, motorcycles, airplanes, caravans, pleasure crafts, and motor trailers may be imported duty free if it is in the owner of the goods’ possession and registered abroad for a minimum of 6 months.
• The original foreign registration papers and insurance card must be available and submitted to Customs.
• The owner of the goods must personally present the vehicle to authorities for registration within 30 days following Customs clearance.
• Danish vehicle registration tax is extremely high and is required.

Used Household Goods and Personal Effects

Documents Required 

• Copy of passport
• Import declaration (Customs form 45) in Finnish, Swedish, or English
• Detailed inventory in Finnish, Swedish, or English (must include exact number and description of each item)

Specific Information

• For shipments originating outside of the European Union (EU), household goods and personal effects can be imported free of duty if:
  • The goods have been used by the owner of the goods or the owner of the goods’ family abroad for at least 6 months.
  • The owner of the goods has lived in a primary residence abroad for at least 12 months.
• The owner of the goods must have a primary residence in Finland to begin the Customs clearance process.
• Personal property imported from the EU is admitted free of Customs duty, tax, and other restrictions, except prohibitions referred to Article 36 of the Treaty of Rome.
• Diplomats may import household goods and personal effects duty free provided a detailed inventory has been completed and an obligation for privilege granted by the Foreign Ministry.

Motor Vehicles

Documents Required 

• Certification of title / registration

Specific Information

• All vehicles subject to taxes; however, the car tax on one taxable private vehicle imported by the owner of the goods at transfer of the normal place of residence is reduced by a maximum of Euro 13,450 if the following three conditions are met:
• • The owner of the goods has stayed abroad continuously for at least 12 months immediately before moving to Finland.
  • The vehicle has been in the ownership, or in the possession leading to ownership, of the owner of the goods or a spouse and in the owner of the goods’ use abroad for at least six months immediately before the move to Finland.
  • If the owner of the goods has previously brought in a vehicle free of tax, it is required that the time limit within which that vehicle may not be transferred without payment of tax has expired before his moving to Finland.
• A tax reduction will not be granted to a person under the age of 18 nor a person who has previously lived in Finland and stayed abroad mainly for educational or study purposes.
• Vehicles imported duty free by a foreigner are subject to prohibition on the sale, hire, and transfer of the vehicle for 3 years, one of which must be in Finland.
• Motor vehicles imported from within the EU are subject to the Finnish Value Added Tax (VAT) Act and Car Tax Act.
• • As a rule, VAT is not collected in Finland on vehicles imported as removal goods from within the EU. 

Pets

Documents Required 

• Vaccination record
• Veterinary health certificate

Specific Information

• Pets are subject to examination upon arrival to Finland and quarantine; contact the destination agent to confirm the duration.
• Pets without the vaccination record will be returned to the port of origin.
• Pets may be imported duty free with proof of ownership.

Wedding Trousseau / Gifts

• Wedding trousseaux (may be imported duty free as part of the household goods shipment)
• Inheritances (may be imported duty free if the owner of the goods’ primary residence is in Finland; a detailed inventory and a certified copy of the will).

Restricted/Dutiable Items

• Alcoholic products, narcotics, tobacco (are subject to duty and VAT and incitements require special permits)
• Firearms and ammunition (a special permit by police authorities is required)
• Live animals and animal products (a special permit is required)
• Plants and plant parts (a special permit is required)
• New items (are subject to VAT and duty and must be declared separately on Customs form 45; a commercial invoice is also required)
• Art, antiques, and precious metal objects (are duty free as part of the household goods shipment; otherwise subject to VAT and duty; a detailed inventory is required)

Prohibited Items

• Narcotics / illegal drugs of any kind
• Pornography and subversive material
• Explosives, ammunitions, and weapons including knives, swords, and fireworks
• Feathers, furs, tusks, skins etc. of animals included on the Endangered Species List and those protected under the CITES Convention

Used Household Goods and Personal Effects

Documents Required 

• Copy of passport
• Visa, if applicable 
• Packing List 
• Detailed Inventory valued in Euro and signed by the owner of the goods
• Certificate of change of residence by the French Consulate
• Certificate of Transfer
• Non-resale attestation
• Proof of residence in France
• Bill of lading (express release) / air waybill (AWB)
• Sales invoices for items purchased within 6 months prior to import

Specific Information

• Owner of the goods’ presence for Customs clearance is not required.
• A visa is only necessary if other documentation cannot be provided.
• Packing list is not required for Customs clearance, but is required at time of delivery
  • Certificate of change of residence by the French consulate must show that the owner of the goods has established primary residence in origin country for at least 12 months.
    • If less than 12 months abroad, the shipment is subject to more duties and taxes.
• Certificate of transfer must be on employer letterhead with date of employment in the origin country and date of transfer.
  • Certificate of transfer must also show proof of at least 12 months abroad and primary residence in origin country.
  • This document may not be accepted by all Customs office for free entry.
• Non-resale attestation must be completed, dated, and signed by the owner of the goods and must mention a vehicle when applicable.
• Proof of residence in France, such as last phone, electricity bill, or rental contract (less than 3 months old).
• Sales invoices must clearly identify items, date, year, and place of purchase.
• Used household goods in the owner of the goods’ possession or use for at least 6 months are duty free if the owner of the goods’ primary residence will be in France. 
• If the payment of duties is required, authorization must be obtained from French Customs prior to arrival.
• For countries outside Europe items are subject to VAT of 20% plus duties (about 10%).
• Customs clearance takes approximately 3 to 4 days to clear the effects.
• For free entry, transfer of primary residence and the owner of the goods must have spent at least 12 months abroad.

Motor Vehicles

Documents Required 

• Original certificate of title
• Current vehicle registration
• Import declaration
• Copy of vehicle purchase invoice showing taxes paid 

Specific Information

• Customs duties are dependent on the vehicle’s country of origin; however, all imported vehicles are subject to value added tax (VAT).
• Duties and taxes are paid when the vehicle is cleared through Customs.
• The owner of the goods qualifies for duty and tax free entry if the following conditions are met:
  • They have spent more than 12 months abroad
  • They are transferring primary residence to France
  • They have owned / used the car for at least 6 months prior to shipment 

Pets

Documents Required

• Vaccination record
• Veterinary health certificate

Specific Information 

• Pets must be identifiable through tattoo or electronic identification, such as microchip.

Restricted/Dutiable Items

• Alcoholic beverages must be registered and are permitted within the limits indicated by persons 17 years and older as accompanied baggage (include a separate and detailed inventory of each item and an import license / state liquor license may be required):
  • Wine (4 L)
  • Beer (16 L)
  • Alcohol not exceeding 22% alcohol by volume (2 L)
  • Alcohol exceeding 22% alcohol by volume (1 L)
• Only "Fond de Cave" (15 bottles).
• Tobacco products are subject to duty or tax payments and can be imported by persons 17 years and older as accompanied baggage.
• Firearms and weapons (proof of ownership, registration / certificates / licenses are required and must be obtained prior to import).
  • Contact agent for specific information as some weapons are prohibited.
• Medications for personal use only are permitted.
• Customs clearance takes approximately 3 to 4 days once required documentation is obtained.

Prohibited Items

• Weapons, ammunitions, and explosives 
• Products made from animals (ivory, turtle shell, etc.) 
• Endangered flora and fauna species and products made from them 
• Items protected by the 1973 Washington Convention  (CITES)
• Narcotics and drugs

Used Household Goods and Personal Effects

Documents Required

• Copy of passport
• Copy of visa
• Bill of lading (BL) / air waybill (AWB)
• Packing list in German or English
• Customs declaration / signed letter by owner of the goods
• Customs registration form 0350
• Letter of employment or botschaftsbescheinigung (returning citizens)
• Anmeldebestaetigung (registration)
• Diplomatic entry form 0349 (diplomats)
• Certificate from the diplomatic organization in Germany (diplomats)

Specific Information

• Effective processing of the Customs declaration can only commence once the goods are in the European Union and have been presented at the Customs office.
  • Products imported into the European Customs Union are subject to duties only when and where the product first enters the European Union (e.g., Germany).
• The Customs declaration should be provided by the local agent in Germany. 
• A letter signed by the owner of the goods certifying that the following taxable high value goods have not been included in the shipment:
  • Firearms
  • Alcohol
  • Tobacco
  • Cigarettes
  • Tea
  • Coffee
• Customs registration form 0350 stating goods will not be sold for 12 months.
• Letter of employment must state the term of employment will be for a minimum of 12 months and that the owner of the goods lived abroad for at least 12 months (must be issued by the employer of the client)
• Anmeldebestaetigung can be obtained from the appropriate German town hall confirming registration of new residency in Germany (not older than 3 months).
  • Effective 1st November, 2015, the owner of the goods is required to obtain a confirmation letter, called "Wohngeberbescheinigung" from their future landlord in order to get a registration, "Anmeldebestaetigung".
  • The confirmation letter, "Wohngeberbescheinigung" must confirm that the owner of the goods will live at the address mentioned. 
• Shipment must arrive in Germany within 12 months after registration in Germany. 
• Botschaftsbescheinigung from the German Embassy or Consulate at origin. 
  • This document serves to confirm the period of time abroad (returning citizens). 
• Proof of registration may not be older than 3 months. 
• All goods for duty-free importation, such as household goods and personal effects must have been in the owner of the goods' possession for at least 6 months in the origin country. 
• Duty-free entry for foreign diplomats is permitted if a bilateral agreement exists with the origin country. 

Motor Vehicles

Documents Required 

• Proof of ownership
• Car documents
• Original bill of lading
• Anmeldebestatigung
• Insurance card from country of origin
• Third-party liability insurance initiated at Customs clearance
• Registration and copy of title from origin country
  • The registration must show a minimum use of the last 6 months prior to shipping / prior to the first registration of the client in Germany

Specific Information

• Owner of the goods’ town hall registration in Germany (Anmeldebestatigung).
• Cars and motorcycles must be in the owner of the goods’ possession and must have been used for at least 6 months (as evidenced by a proper registration) at origin prior to shipment; adequate confirmation will be given by simple declaration as part of the Customs declaration.
• Approval for possession and use requires title and registration documents showing customers name and identified vehicle for import.
• Cars must be inspected before licensing, and must comply with German technical and environmental regulations and may require modifications.
• Customs clearance requires knowledge of all technical details of the car.
  • Tax and duties must be paid in advance to the Customs office. 

Pets

Documents Required

• Vaccination record
• Veterinary health certificate in German or translated by a licensed veterinarian 
•  

Specific Information

• The veterinary health certificate is valid ten days from the date in which it was issued (20 days for pets coming from non-European countries).
  • It must describe the animal and state that the pet is free from rabies and other contagious diseases.
• Animals must be fitted with an identification microchip.
• The import of cats and dogs under 3 months old requires the purchase of an import permit from the state authority of the future residence in the destination country as well as the authority of the port of entry (POE).

Restricted/Dutiable Items

• Weapons (applicable license is required)
• Live plants (special import license is required)
• Tobacco and cigarettes (subject to duties and taxes)
• Alcohol does not qualify as household effets and is always subject to duties and taxes. The shipper is required to sign a customs declaration to confirm that the shipment does not contain alcoholic beverages.
  • Customs clearance of alcohol is an additional customs clearance and not included in standard destination rates
  • Alcohol is subject to duties as per a EU customs code which is complicated. Alcohol is also subject to taxes based on
    • duties as per tariff
    • taxes of 19% based on duties plus proportionate costs of transport (door-to-door)

Prohibited Items

• Drugs and narcotics
• Explosives
• Ammunition
• Dried plants
• Pornographic materials
• Certain types of meat
• Radioactive materials
• Any protected animal or species (ivory, snakeskin, leopard fur, etc.)
• Items of historical significance (pre-Columbian items, etc.)