A fuel fee must be paid if the vehicle uses a fuel that is taxed at a lower rate than motor petrol or diesel oil.
For example, you must pay a fuel fee if you use fuel oil in a passenger car instead of diesel. You must also pay a fuel fee if you use liquefied petroleum gas (LPG), natural gas or other comparable gaseous fuels as fuel in a vehicle.
The use of such fuel is generally confirmed through a fuel sample taken by customs officials or the police. Traficom imposes a fuel fee if the fuel system of a vehicle contains even a small amount of a fuel subject to the fuel fee. How and where you use the vehicle does not matter. If a fuel fee has been imposed on your vehicle, you cannot export the car from Finland before the fee has been paid.
Party liable to pay the fuel fee
A fuel fee must be paid by the party who owns the vehicle when a tax-free fuel or a fuel taxed at a lower rate is used. If the vehicle is held by another party, the fuel fee is imposed on the holder of the vehicle.
Importing a vehicle filled up with foreign fuel
- You can use up the fuel that was in the fuel tank of a vehicle when it was imported in the vehicle in question, and no fuel fee will be charged for it.
- However, if the fuel tank of your vehicle contains a fuel marked for identification in Finland when it is imported, meaning a fuel taxed at a lower rate to which colour has been added so that it can be identified, a fuel fee will be charged.
- You are not allowed to use the fuel tank as a temporary storage for fuel that you have imported, and you cannot use the fuel in other road vehicles in Finland.