Containers are means of transport imported free of import duties under the temporary importation procedure when used for the commercial transport of goods.
If a container temporarily landed as a means of transport remains permanently in the Community, for example because of sales, it must be released for free circulation.
When the purpose of the container changes when selling or renting a means of transport, such as a warehouse or office space, it must always be released for free circulation. Customs must be admitted to the customs declaration of import immediately.
In the event of a sale, it is required that the terms of sale between the seller and the buyer agree on which party is responsible for the customs clearance.
When the containers are leased for other purposes than the means of transport for international traffic, the container of the lessor is obligatory.
Containers are duty-free on the basis of the customs tariff, but they are subject to value added tax.
Source: Southern Customs Circuit Customer Instructions 1/08
O. V. Lahtinen will declare containers which permanently stay in Finland.