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)
  • 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)
  •  In case of theft of the passenger vehicle and in order for the beneficiary not to be obliged to pay the corresponding duties and taxes: 

    • the deadline for the vehicle to be re-exported/sent back must not have expired
    • the theft must have been reported to the competent police authorities, at the latest within five (5) days since it took place. 
    • the customs authorities must not have proof or well-founded clues that the beneficiary participated in or connived at the illegal disposal of his/her passenger vehicle in Greece 
    • the beneficiary must not have reported theft of another passenger vehicle in the past.

    Provided that the conditions mentioned above are met, the beneficiary must produce to the Customs office, which is nearest to the place where the theft was committed, the following documentation: 

    • details for the import/transfer of the car and the deadline of its re-exportation. 
    • a certificate issued by the competent police authority, by which it is evident that a complaint was lodged for the theft within five (5) days from its ascertainment 
    • a solemn statement with the exact particulars of the beneficiary, by which he/she will declare that he/she did not participate in an illegal disposal of the passenger vehicle, that he/she has not reported another theft in the past and the persons he/she suspects of stealing his/her car.

    The Customs office issues a certificate for the beneficiary, by which it is certified that he/she is not obliged to pay duties and taxes and that no forced measures will be taken against him/her for the collection of the debt, on the condition that the requirements mentioned above concur.

    In case of theft of a passenger vehicle during its customs immobilization, the beneficiary is not exempted from the payment of duties, taxes and dues corresponding to the vehicle.

  • 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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