Duty-free personal effects
Duty-free personal effects
From regulation no. 797/2000, regarding exemption of import duties in several instances.
Relocation
Art. 3
The household and personal effects of people relocating to Iceland shall be exempted from duties if the following conditions are met:
- The respective party has had a legal residence and lived abroad for at least 12 months prior to relocating to Iceland.
- The household effects in question are used and have been in his ownership for at least one year. However, free entry is allowed for household effects owned for a shorter time and that have a total retail value of up to ISK 100,000 at the place of purchase without any tax deductions because of export. This amount applies to each family member seventeen years of age and older, but half as much for those who are younger. When determining the value of individual items, invoices and receipts containing prices shall be submitted. If such documents are not available, the price will be calculated based on the retail price of similar items sold in Icelandic stores.
- The respective party has these articles with him when relocating, or transports them within six months after having relocated to Iceland or established a legal residence. The Directorate of Customs, however, can grant exemptions from this stipulation under certain circumstances, for example if the person’s length of stay was originally intended to be short, but is then extended into permanent residence.
- During customs clearance of articles, the immigrant makes a written report, in the form determined by the Directorate of Customs, stating that the conditions in paragraphs 1-3 have been satisfied and that the articles have been imported solely for use in his household in Iceland.
Customs employees may require documentation regarding those points stated in paragraph 1, residency permit for the immigrant in Iceland, his family, employment and others that are deemed important.
The following articles are not considered household items within the context of the regulation:
- Equipment, machinery or instruments that the immigrant brings with him and are used as part of his or his family’s commercial enterprise.
- Motorized vehicles, i.e. cars, motorcycles, belt-driven vehicles, motorboats, airplanes and modes of transportation such as sailboats, gliders, hand gliders, etc.
- Alcohol and tobacco.
Further information is available on the Directorate of Customs’ website www.tollur.is
Click here to access form for personal effects declaration
