FAQs
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)
  • Restrictions (Article 8, Decision of the Minister of Economy and Finance no. D.247/88)
  • Means of transport and personal items, which are temporarily imported, must be re-exported/sent back, at the latest, on the date of expiry of the period provided for, depending on the case, and determined by the Customs Office, otherwise fines are imposed.Trailers must be re-exported/sent back as a whole with the main vehicle.
    Example: if a private passenger vehicle has been imported temporarily, with a trailer, they must be re-exported/sent back together, otherwise fines are imposed.

    Means of transport and personal effects are not allowed to: 

    • be transferred 
    • be let 
    • be subject to a pawn or commodate
    • be granted for use to third persons 
    • be driven (means of transport), not even once by third persons, irrespective of the culpability or not of the beneficiary person.

    Exceptionally, it is allowed that the means of transport are driven by other persons except the beneficiary, according to an approval by the Customs Authorities and provided that the other persons have the right of temporary importation of the means of transport, meeting the same terms and conditions provided for the beneficiary who imported the means of transport in his/her name.

     In order for the customs Authorities to issue the approval, the beneficiary must declare the third persons that he/she wishes to drive the car and they must proceed to the Customs office in order to prove that they have exactly the same right as the beneficiary. Such Customs approval is not required, with regard to the spouse, the children and the parents of the beneficiary person, provided of course that these relatives have the same right as the beneficiary.

    If a person has received a passenger vehicle under the procedure of temporary importation-use and before the expiry of the period determined by Customs to re-export it/send it back, the beneficiary departs from Greece without the vehicle, immobilization of the vehicle by the customs is not compulsory.

    However, the beneficiary must look to duly re-export/send back the vehicle, before the respective period expires, otherwise he/she is subject to fines. 

  • 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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