从中国进口汽车到芬兰 / 欧盟：落地成本完整指南 2026

Importing a car from China to Finland: customs duty, ALV, autovero and yksittäishyväksyntä

A Chinese-market car can be imported into Finland by a private person or a company. It pays EU customs duty, import VAT (ALV) and the car tax (autovero) and, if it is a new Chinese-built electric car, the EU countervailing duty. Without an EU certificate of conformity (COC) it needs an individual approval (yksittäishyväksyntä) before first registration.

Policy checked: 26 October 2026. Each rate and step links to its official source. Valuation, approval and registration are decided by Finnish Customs (Tulli), the Tax Administration (Vero) and Traficom; nothing here guarantees the outcome.

Who can import, and what the car must be

Individuals and companies may both import: a company declares with an EORI number, a private person usually through a customs broker. Finland drives on the right, so left-hand drive is no problem. According to Traficom's import page, a car bought outside the EU must be cleared through customs, and the release or clearance decision is needed for registration.

Taxes and the landed cost

1. EU customs duty 10% on the customs value (car, freight, insurance), TARIC 8703.
2. Countervailing duty on new Chinese-built electric cars, Regulation (EU) 2024/2754: BYD 17.0%, Geely 18.8%, Tesla 7.8%, other cooperating producers in the Annex 20.7%, all others including SAIC 35.3%. Without the manufacturer's invoice carrying the Article 1(3) declaration, 35.3% applies. Under CN note C/2025/330 a car is still new if registered 6 months or less or driven 6,000 km or less, so a used car must exceed both, with proof. Petrol cars and plug-in hybrids are not covered.
3. Import VAT (ALV) 25.5%, the general rate since 1 September 2024, on the customs value plus duties.
4. Car tax (autovero), paid to Vero before first registration. The amount depends on the car's general retail value on the Finnish market and its CO₂ reading; under the Car Tax Act (1482/1994) that value is the price including taxes at which the same car is generally sold to consumers in Finland. The percentage follows WLTP CO₂ gram by gram in tax table 1A, still the table in force in 2026: for example 2.7% at 1–4 g/km, 3.5% at 40, 6.8% at 100, 9.5% at 120, 16.8% at 150, 29.7% at 200, 38.6% at 250 and 48.9% from 360 g/km. Fully electric and hydrogen cars taken into use from 1 October 2021 pay 0%.

Two petrol SUVs, calculated live by this site's rules engine. The autovero row is an approximation: the 16.8% rate for a default 150 g/km (certified CO₂ not on file) applied to CIF plus duty and ALV, not to the Finnish retail value Vero will set, so the real tax is often higher; check Vero's car tax calculator, which Vero itself calls indicative. The last two rows are platform estimates: of them, only Traficom's approval fee (€225–380) and its registration and plate fees (about €24) are official.

Landed charges come to about 71–72% of CIF, or 153–162% on top of the ex-works price. A new electric car would pay 0% autovero but the countervailing duty. Vero's decision and the customs assessment prevail.

Yksittäishyväksyntä and first registration

A new car without type approval or a COC needs an individual approval before first registration. Traficom is the approval authority. National approvals go through Traficom's contract partners (A-Katsastus, K1 Katsastajat, Testmill, Suomen Yksittäishyväksyntä Palvelu) at an official fee of €225–380. An EU approval is handled by Traficom at €170 per hour and needs reports from a designated technical service. Under Regulation (EU) 2018/858 an EU individual approval is valid across the EU (Article 44), while a national one is valid only where issued (Articles 45–46). The platform estimates about €1,800 for approval and customs clearance together; this is not an official fee, and testing or modifications the approver requires are extra.

The order, per Vero and Traficom: customs clearance; a declaration of use if the car is driven before registration (with a transfer permit); the car tax return within five days of starting use; payment of autovero, since registration cannot be finalised until the tax is paid; a registration inspection where applicable; then first registration at an inspection station with valid motor liability insurance, where the plates are issued (Traficom fees: €3.50 for an electronic first registration, €10 per plate).

Shipping and customs clearance

Cars ship by container to Helsinki or another Finnish port, usually via a transshipment hub in northern Europe; the calculator uses the current reference freight and insurance. The seller provides the invoice, export declaration, bill of lading and Chinese conformity certificate. LandedCar delivers to the port (FOB or CIF); the customs declaration, taxes, individual approval, inspection and Traficom registration are done in the importer's name by the importer or their agent, and the responsibility for each step must be written into the quotation and pro forma invoice.

Frequently asked questions

I am moving to Finland. Can I bring my car without paying car tax? No longer: Vero states that the car tax reduction for removal vehicles has been completely abolished, so autovero is assessed as for any other import. Relief from customs duty for personal property follows Regulation (EC) 1186/2009 (12 months' residence outside the EU, six months' possession); Tulli decides.

Does a used Chinese electric car avoid the countervailing duty? Only if registered more than six months and driven more than 6,000 km, with proof of both. Its autovero is 0% if it was first taken into use on or after 1 October 2021.

Sources, checked 26 October 2026: Vero: importing a vehicle to Finland · Vero: amount of car tax · Vero: autoveroprosentit · Vero: tax table 1A (1172/2021) · Autoverolaki 1482/1994 · Vero: VAT rates · Traficom: individual approval · Traficom: importing a vehicle · Traficom: rekisteröintikatsastus · Traficom: vehicle registration fees · Reg. (EU) 2024/2754 · CN note C/2025/330 · Reg. (EU) 2018/858, Art. 44–46 · Reg. (EC) 1186/2009 · TARIC 8703. The approval-and-clearance and registration rows are platform estimates; only the Traficom fees quoted in the text are official. Rules change; the decisions of Tulli, Vero and Traficom on the actual vehicle prevail.