FAQs
Tax Relief and Facilities(F-1) / Temporary Importation - Use


  • Beneficiaries
  • A. Persons having their normal residence abroad, temporarily visiting Greece.
    (Articles 3 and 4, Decision of the Minister of Economy and Finance no. D.247/88)

    Normal residence is the place in which a person usually resides, that is to say, for at least one hundred and eighty five (185) days per twelve-month period, because of personal and professional bonds.

    The right of temporary importation-use is granted to this category of persons concerning means of transport and personal items, under the following specific terms: 

    • the person has his/her normal residence outside Greece 
    • he/she comes to Greece temporarily 
    • he/she uses the means of transport and the personal items for private use.

    Duration – Vehicle circulation taxes

    The duration of temporary importation -use is determined at six (6) months, either continuous or not, per twelve-months.

    Specifically, passenger vehicles which are temporarily imported-transferred by persons having their usual residence abroad, if they are not re-exported/sent back upon expiry of the six (6) month period, they must be immobilized by the competent Customs authority, upon request of the beneficiary and remain immobilized for six (6) months the least and twenty four (24) months the most.

    In order for a person to be able to circulate again the immobilized passenger vehicle, he/she must prove that he/she had his/her normal residence abroad, during the last 12 months before the unsealing of the vehicle, i.e. that the beneficiary stayed abroad for at least one hundred and eighty five (185) days after the sealing of the vehicle.

    If the above period of twenty four (24) months of customs immobilization expires, without the beneficiary person looking to the settlement –by any legal means-of the pending issues concerning the vehicle, it will be declared unclaimed.

    For passenger vehicles bearing a valid temporary car licence of another country, the circulation taxes provided for by the regulations in force are paid since they were subject to the procedure of temporary importation-use. For passenger vehicles bearing a valid regular car licence of another country and, upon expiry of the initial six-month period of circulation, are not re-exported/sent back, the circulation taxes provided for by the regulations in force are paid, for the period of time they circulate beyond the initial six-month period.

    Temporary importation, of a second means of transport by the same person is allowed, provided that the vehicle bears a valid regular car licence of another country.

    B. Other special categories
    (Articles 6 and 18, Decision of the Minister of Economy and Finance no. D.247/88)

    Temporary import is also provided in the following cases:

    • Persons having their normal residence abroad and coming to Greece temporarily, exclusively in order to study at higher schools or universities. Such persons may import-use temporarily one passenger vehicle and personal items. The duration of stay is limited to the real duration of studies. 
    • Persons having their normal residence abroad and coming to Greece temporarily, exclusively and only to attend courses of further education or specialization at universities or faculties for further training which belong to legal entities of public law or university clinics. This category may import-use temporarily one passenger vehicle and personal items, for a period of four (4) years from the beginning of further education or specialization. 
    • Foreigners having their normal residence abroad and coming to Greece temporarily, in order to work in execution of a fixed time contract with the Greek State, an organisation of public law, legal entities that are supervised by the State, foreign commercial or industrial chambers or foreign governmental organisations and institutes established in our country, which offer a particularly specialized work of provisional form. This category may import use temporarily one passenger vehicle and household items, for as long as their work contract is effective.
    • Foreigners having their normal residence abroad and coming to Greece temporarily, in order to work on a fixed time contract as teaching staff at universities and higher schools of our country or at institutions operating in Greece on the basis of bilateral educational agreements. This category may import-use temporarily one passenger vehicle and household items, for as long as their work contract is effective. 
    • Greek diplomatic, consular and other employees of the Ministry of Foreign Affairs, as well as employees equated with them, who return to Greece temporarily in execution of their duties. This category may import-use temporarily one passenger vehicle and household items, for a period up to five (5) years since they have arrived in Greece in order to execute their duties.
      The five-year duration is extended to the entire period of stay of these category of employees in Greece in order to execute their duties, on condition that their stay at the Central Service is not due to their request, but to service needs, a fact that will be certified by the competent Public Service. An extension beyond the five-year period will be partially granted for a twelve (12) month period each time until the expiry of the employee’s service in the Central Service. 
    • Persons having their normal residence in Greece, who stay and work abroad for at least six (6) months per twelve-month period. The following persons belong to this category: 
      • Greek citizens, residents of Greece, who stay and work abroad, for at least six (6) months per twelve-month period.
      • Persons, spouses of who have transferred their normal residence to Greece, provided that they actually continue to stay abroad, after the transfer of the normal residence of their spouses.
      • Foreigners married to Greek permanent residents of Greece, provided that, after their marriage, they continue to actually stay abroad.
        This category may import-use temporarily one passenger vehicle and personal items, for a period that is determined at six (6) months, whether continuous or not, per twelve-month period. 
    • Greek citizens having their normal residence in Greece, who study abroad as undergraduate or postgraduate students at foreign faculties, provided that they stay mostly abroad during each year of their studies. These persons may import one passenger vehicle and for a period of three (3) months, whether continuous or not, per calendar year. 
    • To Greek crews of commercial ships of overseas lines. Greek citizens, who have enlisted in commercial ships of overseas lines for at least 6 months per twelve-month period, belong to this category. The right is provided for one passenger vehicle and for six (6) months, continuous or not, per each twelve-month period. 
    • To persons who transfer their normal residence to Greece.
      These people may import-use their passenger vehicle, and for a period of (1) month in order to proceed to the customs clearance of it, on condition that this period does not exceed the period within which the customs clearance of the vehicle must take place, according to the provisions of persons transferring their normal residence to Greece.
    • Repatriating Greeks or of Greek descent political refugees. The right is provided only for the passenger vehicle, aiming at its customs clearance and for a period of six (6) months, on condition that this period does not exceed the period within which the customs clearance of the vehicle must take place, according to the provisions of persons transferring their normal residence to Greece.
    • Diplomatic and consular employees of foreign diplomatic missions, the foreign staff of the Intergovernmental Immigration Committee for Europe (D.E.M.E.), the American assistance mission, the armed forces of the USA, the NATO, the 7206 American Unit, the Shooting Range in Crete, the employees of the European Union, the international organisations recognized in Greece (U.N., etc.), the foreign correspondents of foreign press and the foreign staff of the foreign Archaeological Faculties.

    The circulation taxes, provided by the regulations in force, for passenger vehicles circulating under the procedure of temporary importation-use by persons of the above mentioned cases, a’, b’, c’, d’ and e’, are due from the date of their importation except for those persons in case a whose their normal residence is in a member-state of the European Union and import a passenger vehicle bearing regular number plates of the member-state, which has issued the car licence.

    Detailed information on the special categories of persons mentioned above may be given by the local competent Customs authorities or the Ministry of Economy and Finance.

    For the region of Attica, the competent service for passenger vehicles is the Directorate of Monitoring and Control of Customs Procedures with Economic Impact (DIPEAK - 32, Akti Kondyli st., Piraeus, tel: 210-4623963, 210-4625884) and in the region of Thessalonica, the A` Customs Office of Thessalonica (Harbour, tel: 2310-547525).

  • Means of Transport
  • Personal Items
  • Conditions (ARTICLE 1, Decision of the Minister of Economy and Finance no. D.247/88)
  • Restrictions (Article 8, Decision of the Minister of Economy and Finance no. D.247/88)
  • Theft of Passenger cars (Article 12, Decision of the Minister of Economy and Finance no. D.247/88) (Passenger private cars or automotive caravans and trailers, motorcycles or motorbikes)
  • Law Violations – Additional Dues (Fines) (Article 10 of the Decision of the Minister of Economy and Finance no. D.247/88 and article 137 of Law 2960/01)
# Faq
# Travellers