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

  • Beneficiaries
  • Means of Transport
  • Personal Items
  • Conditions (ARTICLE 1, Decision of the Minister of Economy and Finance no. D.247/88)
  • Passenger vehicles, upon their entrance in our country, must bear official (valid) number plates of regular or provisional series of the country which has issued the car licence.

    Vehicle licence has to be issued by the authorities of the country where the car is registered and insurance is also necessary.

    Vehicles, for which temporary licence has been issued, cannot be subject to temporary importation-use in case that it is expired. Also vehicles being already temporarily imported after the expiration of the licence. In this case they have the option to put on Greek temporary plates and licence so as to continue to circulate.

    They are also not allowed to circulate or stay in the country under the procedure of temporary importation-use, beyond the validity date of the car licence of provisional type. In order for the vehicles to continue being under the above procedure, the holders must be provided by the competent Customs authority with Greek plates and a car licence of provisional type.

    The beneficiary person must have a driving licence for passenger vehicles.
    As far as private passenger cars, registered in an EU member state, are concerned, it is provided that they must have been purchased according to the general taxation rules of the internal market of the member state where they have been purchased i.e. the owners must have paid the relevant taxes of that country or have been legally exempted from them and have not enjoyed, because of their export to another Community country or third countries, any tax relief or refund, including V.A.T. 

    An exception is provided for the means of transport that have been purchased in a member-state of the European Union: 

    • in the context of diplomatic and consular relations, 
    • in the context of recognized international organisations,
    • in the context of concessions under the North Atlantic Treaty.

     It is pointed out that the individuals possessing and circulating a car under the procedure of temporary importation-use are obliged to prove to Customs Authorities the fact that they fulfil the conditions specified by the provisions, depending on the case.

    In case of doubt, regarding the fulfilment of these conditions, competent Customs Authorities may request any additional information or evidential document.

  • 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)
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