Personal vehicles - temporary stay due to employment, study or travel
Individuals residing abroad may temporarily import vehicles to Iceland for personal use. The term "vehicle" means a vehicle subject to mandatory official registration, e.g. an automobile, a motorcycle, tent trailer, camping trailers and folding trailers. Temporary import for personal use is duty free under certain conditions.
- An importer has permanent residence abroad
- The vehicle is imported to Iceland within one month of the arrival of the importer to Iceland
- The maximum period is 12 months from the arrival of the vehicle in Iceland
- An importer must stay in Iceland at the same time as he is entitled to relief of import duties and tariff preferences but may however stay abroad for up to 6 weeks every 12-month period
- The vehicle is intended for the personal use of the importer and his or her partners who are residing abroad
- The vehicle may not be used for commercial purposes
- If a vehicle is not exported from Iceland within a period of 12 months, the relief of import duties and tariff preferences will expire and the obligation to pay custom duties is established.
If an importer brings a passenger car that he leases from a car rental, registered in another country, the vehicle may only be operated for 42 days on each occasion and never for a longer period than 183 days during any 12-month period.
You can also find more information on the requirements in the Customs Code no. 88/2005 and in Regulation no. 630/2008 on various relief of import duties and tariff preferences.