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Konttien tullaus - Myytävät ja vuokrattavat kontit - O.V. Lahtinen Oy
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Konttien tullaus

Kontit ovat kuljetusvälineitä, jotka tuodaan maahan tullitta väliaikaisen maahantuonnin menettelyssä silloin kun niitä käytetään tavaroiden kaupalliseen kuljetukseen.
Jos väliaikaisesti maassa oleva, kuljetusvälineenä ollut kontti jää Yhteisöön pysyvästi esimerkiksi myynnin vuoksi, se on tullattava vapaaseen liikkeeseen.
Kun kontin käyttötarkoitus muuttuu myytäessä tai vuokrattaessa kuljetusvälineestä esimerkiksi varasto- tai toimistotilaksi, se on aina tullattava vapaaseen liikkeeseen. Tullille on annettava tuonnin tulli-ilmoitus välittömästi.

Myynnin tapahtuessa edellytetään, että myyjän ja ostajan välisissä kaupan ehdoissa sovitaan, kumpi osapuoli vastaa tullauksen tekemisestä.
Kun kontit annetaan vuokralle muuhun tarkoitukseen kuin kuljetusvälineeksi kansainväliseen liikenteeseen, on vuokralle antajan tullattava kontti.
Kontit ovat tullittomia tullitariffin perusteella, mutta niistä kannetaan arvonlisävero.

Lähde: Eteläisen tullipiirin asiakasohje 1/08 (PDF)

 

O.V. Lahtinen tullaa Suomeen pysyvästi jäävät merikontit.

 


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