Temporary import of vehicles

Notice from the Directorate of Customs:

Persons permanently resident abroad, and who have not established legal residence in Iceland, are permitted to temporarily import vehicles with foreign registration, for personal use, for a maximum period of 12 months. If an individual establishes legal residence in Iceland within 12 months of arrival, then the vehicle must be customs cleared or alternatively the vehicle must be exported before the residency application is submitted.

Persons with permanent residency in Iceland are not permitted to temporarily import vehicles with foreign registration plates into the country.

Vehicles with foreign registration plates may be temporarily imported to Iceland subject to certain conditions. Prior to arriving in Iceland, importers of vehicles must complete a special declaration (E-9) and send to the Directorate of Customs in consultation with the carrier or customs broker. At most a vehicle may stay in Iceland temporarily for a period of 12 months. Further information on the completion of E-9, duty free, liability, duration and other conditions can be found below.

Paper or electronic copy of the E-9 statement shall always be kept in the vehicle during the stay.

Vehicles outside the EEA area shall be insured with an International Motor Insurance Card, the "Green Card", while a vehicle is located in Iceland. The importer is obliged to present the certificate at customs clearance.

If an importer exceeds the time limit of authorization or meets the conditions for temporary importation, the Directorate of Customs may remove a registration plate without warning. You may request a written statement from the Directorate of Customs or appeal to the Ministry of Finance and Economic Affairs. 

See directions for appeals

Kilometer fee

Personal vehicles - temporary stay due to employment, study or travel

Coaches / Tour buses and other commercial vehicles

Customs valuation:

In general a lease agreement is the prerequisite for the customs value for the purposes of temporary importation. An importer submits a lease agreement for the period during which the vehicle is in Iceland. In other respects, the provisions of Chapter V of the Customs Act apply to customs value and customs valuation.

If a lease agreement is not available, the customs value of coaches / tour buses shall be valuated according to estimated rent based on 1/60th of the customs value.

A financial guarantee bond for payment of import duties:

Importers must provide security for customs clearance for estimated import duties. The security can be in the form of customs credit, cash, bank guarantee or A.T.A. warranty document.

Settlement of import duties:

Temporary importation ends with the exportation within the time limit. In parallel with the exportation, the importer submits a financial statement for the settlement of a temporary importation. Upon settlement, the Directorate of Customs calculates the final import duties, compares the guarantee and the eventual import duties and then reimburses or collects in accordance with the Customs Code.

If a commodity is not exported within the time limit referred to in customs clearance or the maximum deadline is breached then the commodity must be fully customs cleared and pay import duties must be paid as per ordinary importation.

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.

Company Cars

Detailed information - Temporary importation of vehicles with foreign registration plates