AbstractsBusiness Management & Administration

The automotive taxation in Finland is high on international standards. Vehicles are be-ing imported to Finland daily. A significant share - over 23 000 automobiles in 2012 - of the used car sales market consists of imported automobiles. The main reason for im-porting a vehicle from abroad is the price level of the vehicle in relation to its condition and level of accessories. There are many considerations that the importer must take into account when importing a car, and import taxation is arguably the most financially significant single factor. There are problems in the process as well as abroad as in Finland. The aim of this study is to provide a useful guide to the prospective used car importer and to make him aware of the risks, legislation, and practical matters of importing a used car for personal use. The method used is a case study. The preparation of the process takes time but is essential to the final result and risk management of the purchase. The amount of the import tax is essential in the price of the imported vehicle. There is no exactly right amount of tax for any certain vehicle. It is based on the personal judgment of the customs officer on the case. This is also a risk for the total price of the car. The thesis is lightening up the variety of the process of im-porting a car from Germany to Finland