Companies established in another EEA state, in an EFTA state or in the Faroe Islands may temporarily import vehicles to Iceland for use by an employee if the vehicle is the necessary requirement for the employee to perform his or her duties.
- The vehicle needs to be used more in its home country (in km) over a 12-month period.
- The vehicle may only be in Iceland for a total of 183 days during a 12-month period.
Further information on these sources can be found in the Customs Code no. 88/2005 and in Regulation no. 630/2008 on various relief of import duties and tariff preferences.