In which situations am I liable to pay a fuel fee? | Traficom
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Transport and Communications Agency

In which situations am I liable to pay a fuel fee?

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.

If it has been found that the vehicle uses a fuel subject to the fuel fee, the fee is charged for the number of days the vehicle has stayed in Finland consecutively until the use was confirmed; however, for a maximum of 20 days for each time that the use of a fuel subject to the fuel fee is found during monitoring. If the time when the vehicle was imported cannot be determined, the fuel fee is charged for a minimum of 10 days.

If it is found that the vehicle uses a fuel subject to the fuel fee, the fuel fee is increased by 30% in principle. In addition, the fuel fee can be increased by 50% at maximum if the use of a fuel subject to the fuel fee is repeated, or by 100% at maximum if the use of a fuel subject to the fuel fee is especially aggravated.  

The amount of the fuel fee:

* passenger cars (categories M1 and M1G): EUR 330 per day

* vans (categories N1 and N1G): EUR 500 per day

* buses (categories M2 and M3): EUR 670 per day

* lorries (categories N2 and N3) and special-purpose vehicles: EUR 1,000 per day

* lorries used to tow a full or centre-axle trailer or a semi-trailer: EUR 1,500 per day

* traffic tractors: EUR 670 per day

* other tractors (category T): EUR 100 per day

* public works vehicles and work machines mounted on a vehicle chassis: EUR 100 per day

* motorcycles and other category L vehicles: EUR 100 per day.

In the example cases, the police or the Finnish Customs has confirmed that fuel oil has been used as fuel in a vehicle based on a fuel sample. If it has been found that the vehicle uses a fuel subject to the fuel fee, the fee is charged for the number of days the vehicle has stayed in Finland consecutively until the use was confirmed; however, for a maximum of 20 days for each time that the use of a fuel subject to the fuel fee is found during monitoring. According to the Fuel Fee Act, the fuel fee is increased by 30% at maximum. 

Passenger car registered in Finland (EUR 330 per day)

The amount of the fuel fee to be charged is EUR 8,580 (EUR 330 x 20 x 1.3).

Lorry registered in Finland and used to tow a semi-trailer (EUR 1,500 per day)

The amount of the fuel fee to be charged is EUR 39,000 (EUR 1,500 x 20 x 1.3).

Registered tractor (EUR 100 per day) The daily fee of five euros has not been paid, the tractor is not used for agricultural or forestry work, and it has not been equipped as a public works vehicle.

The amount of the fuel fee to be charged is EUR 2,600 (EUR 100 x 20 x 1.3).

A passenger car registered in Sweden (EUR 330 per day), which is confirmed to have used Finnish fuel oil based on a fuel sample, and it can be credibly proven that the car arrived in Finland on the same day.

The amount of the fuel fee to be charged is EUR 429 (EUR 330 x 1 x 1.3).

A vehicle that uses a fuel that carries a lower tax rate than petrol or diesel is subject to a fuel fee payable to the State as laid down in this Act.

This Act applies to vehicles registered in Finland or in another country and unregistered vehicles used in Finland.

1280/2003Valid from: 01/01/2004

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