Beneficiaries:

a. Persons who have their habitual residence abroad and temporarily visit Greece (Tourists).

 ‘’Habitual residence" means the place where a person usually lives, that is for at least 185 days, consecutive or not, in each calendar year, because of personal and occupational ties, or, in the case of a person with no occupational ties because of personal ties which show close links between that person and the place where he is living.
The right of temporary importation-use is granted to this category of persons for means of transport providing that:

• having their habitual residence abroad
• coming to Greece temporarily
• using the means of transport privately.

The duration of temporary importation-use is determined to six (6) months, either continuous or not, per twelve-months.

In exceptional circumstances the competent customs authorities may, conditionally grant an additional extension of up to fifteen (15) days.
Specifically, passenger vehicles: 

• which are temporarily imported or transferred by individuals with their habitual residence abroad, who do not engage in professional activity in Greece, and 
• are not re-exported/return upon expiry of the six (6) month period,

may be immobilized by the competent customs authority, upon the request of a beneficiary and remain immobilized for six (6) months minimum time to twenty-four (24) months maximum. 

For passenger vehicles registered under a valid provisional license in other country, circulation taxes are subject to be paid from the day they were first temporally imported – used. according to the provisions of the national tax legislation. For passenger vehicles registered under a regular license in other country and, upon expiry of the initial six-month period of circulation, are not re-exported/returned, circulation taxes are subject to be paid for period of time that exceeds the one granted initially, according to the provisions of the national tax legislation.

Vehicles immobilization 

Requests, regarding vehicle immobilization and its discontinuation (release), are submitted digitally to the competent customs authorities through the "My requests" AADE digital application for persons holding TAXISnet credentials, or through e-mail to the competent customs authority for non-accredited persons.

Immobilization of the vehicle is carried out, under the sole responsibility of the beneficiary, in private parking place, without presence of a customs officer.

In particular in case of immobilization, temporary importation beneficiaries may submit the relevant request to the competent supervising customs office before the granted circulation time to be expired, referring to the date of the upcoming immobilization of the vehicle. The request has to provide information on:

a)    vehicle mileage/kilometer indicator and
b)    the private parking place of the vehicle during immobilation time 

in addition, a third-party guarantee of a reliable person has to be submitted to the supervising customs authority amounting to the due customs duty and taxes.    

To discontinue (release) the immobilization of the vehicle and upon request to the competent customs authority for its re-circulation, a check of compliance to the terms and conditions of the temporary importation procedure is carried out, for the requested period of time. After the applicant being confirmed as beneficiary by the competent customs authority it notifies the beneficiary person to proceed to the payment of the due road taxes. In this case, the warranty submitted for immobilizing the vehicle is released and returned to the guarantor. The payment of the due circulation tax may be made, either electronically by submitting: an "e-application" to the Imports Subsystem of the Integrated Customs Information System (ICISnet), confirmation of the due amount of road taxes from the competent Customs authority and electronic payment, or physically by the beneficiary in the Customs.

b. Persons having their habitual residence in Greece, who live and work abroad for at least six (6) months per twelve-month period. 

This category includes:
•    Greek citizens, residents of Greece, who live and work abroad, for at least six (6) months per twelve-month period.
•    Persons whose spouses have transferred their habitual residence to Greece, provided latter continue to stay abroad after the transfer 
•    Foreign persons married to Greek citizens, permanent residents of Greece, as long as, even after their marriage, they continue to reside abroad.
The right of temporary importation-use is granted in this category for means of transport and personal items for a period of six (6) months, whether continuous or not, per twelve-month period, without payment of registration fees, provided that they carry a valid registration license of regular series.

c. Greek crews of commercial ships of overseas lines. 

This category refers to Greek citizens who are enlisted in commercial ships of overseas lines for at least six (6) months per twelve-month period. The right of temporary importation - use is granted only for one passenger vehicle for six (6) months, continuous or not, per each twelve-month period provided that it carries a valid registration license of regular series.

d. Other special categories

The right of temporary importation - use is also provided in the following cases:

• Persons having their habitual residence abroad, temporarily coming to Greece exclusively in order to study at higher degree educational institutes or universities. These persons may temporarily import and use one passenger vehicle. The duration of stay is limited to the actual duration of studies.
• Persons having with their habitual residence abroad, temporarily coming to Greece solely and exclusively to attend courses of re-training or specialization at universities or institutes   which are public entities or university clinics. This category may temporarily import and use one passenger vehicle for a period of four (4) years from the beginning of further re-training or specialization.
• Foreign citizens having their habitual residence abroad, temporarily, coming to Greece in order to work on a fixed-term contract with the Greek State, in public entity supervised by the State, foreign commercial or industrial chambers, or foreign governmental organizations and institutes established in Greece, offering specialized temporary work. This category may temporarily import and use one passenger vehicle, for as long as their job contract lasts.
• Foreign citizens having their habitual residence abroad and coming to Greece temporarily, to work on a fixed-term contract as teaching staff at universities and higher education institutes in Greece or in institutions operating in Greece on the basis of bilateral educational agreements. This category may temporarily import and use one passenger vehicle, for as long as their job contract lasts.
• Greek diplomats, consular and other employees of the Ministry of Foreign Affairs, as well as employees equated with them, returning to Greece temporarily to perform duty. This category may import-use temporarily one passenger vehicle for a period up to five (5) years since their arrival in Greece in order to perform duty. The five-year duration may be extended to the entire period of stay in Greece, provided that their stay at the Head Quarters is not upon their request but to administrative needs. This fact will be confirmed by the competent section of the Administration. Extension beyond the five-year period will be partially granted for a twelve (12) month period each time, until employee duty in Head Quarters ends.
• Greek citizens having their habitual residence in Greece, who study abroad as undergraduate or postgraduate students at foreign education institutes, provided that they mostly stay abroad during each year of their studies. These persons may import one passenger vehicle and for a period of three (3) months, either continuous or not, per calendar year. Persons who transfer their habitual residence to Greece. These people may temporarily import and use their passenger vehicle for a period of one (1) month in order to proceed with its customs clearance, on condition that this period does not exceed the period specified for the customs clearance of the vehicle according to the provisions for persons transferring their habitual residence to Greece.
• Repatriating Greeks or Greek expatriated political refugees. The right is granted exclusively for passenger vehicle, aiming at its customs clearance and for a period of six (6) months, on condition that this period does not exceed the period required for the customs clearance of the vehicle.
• The employees of the European Union, the diplomatic staff and consular employees of foreign diplomatic missions, etc.
• Persons having their habitual residence in Greece who work in another member state of the European Union and use in our country a passenger vehicle registered in that other member state under the name of a company based there, provided the following conditions are met:

•   The employment contract or salary agreement or self-employed employees with the company provides a car as an additional benefit.

•   The company vehicle must not be used permanently within Greece, in the sense that it is used for most of the year outside of Greece

•    The non-professional use of the company’s vehicle should be secondary in relation to its professional use and to be explicitly provided for in the employment contract, being part, from a financial point of view, of the employee's remuneration.

•    The vehicle is insured in Greece. 

The duration of the passenger vehicle's stay in the temporary import procedure is not limited in time, provided that the above conditions are met.

Detailed information on the special categories of persons mentioned above may be provided by the local competent Customs offices. 

The legal provisions on Temporary Importation – Use are found in:

Decision of the Minister of Economy and Finance no. D.247/88.

Means of transport

These are the passenger vehicles for private use, i.e.:
•    Passenger cars up to nine (9) seats, including the driver or automotive caravans, with their trailers.
•    Motorcycles or motorbikes (excluding vehicles for public use).
•    Pleasure boats for private use.
•    Aircrafts for private use.

Personal Items

These are the items that the visitor has in his/her personal baggage, which he/she presents to the Customs Office upon his / her arrival and are intended for his/her needs during his/her temporary stay in Greece, e.g.
•    Clothing items.
•    Cameras.
•    Portable motion-picture cameras.
•    Portable video cameras.
•    Portable radios.
•    Portable musical instruments.
•    Tents and camping equipment.
•    Sports items (windsurfing equipment, ski, bicycle, tennis rackets, etc.).
•    Personal computer

Passenger vehicles, upon entrance in our country, must bear official (valid) number plates of regular or provisional series of the country which has issued the car license.

The vehicle license must be issued by the authorities of the country where the car is registered, and insurance is also necessary.

Vehicles for which a provisional license has been issued cannot be subject to temporary importation-use in case that it has expired. 

These vehicles are not allowed to circulate or stay in the country under the procedure of temporary importation-use beyond the validity date of the provisional car license.
To continue under this procedure, holders must obtain competent Customs authority with Greek plates and a car license of provisional type.

The beneficiary person must have a driving license for passenger vehicles.

As far as private passenger cars, registered in an EU member state, are concerned, it is provided that they must have been purchased according to the general taxation rules of the internal market of the member state where they have been purchased.

This criterion is considered to be met when the vehicle is equipped with license plates of the standard series of the country issuing the registration, but when it comes to passenger vehicles for which a registration has been issued in a member state where the issuance of standard license plates is not contingent on compliance with the general taxation terms of the internal market, the beneficiaries must prove in any way that the prescribed taxes have been paid.

An exception is provided for means of transport purchased in a member-state of the European Union:

•    in the context of diplomatic and consular relations,
•    in the context of recognized international organizations,
•    In the context of concessions under the North Atlantic Treaty.

It is pointed out that individuals possessing and circulating a car under the procedure of temporary importation-use are obliged to prove to Customs Authorities that they fulfill the specified conditions depending on the case. In case of doubt regarding the fulfillment of these conditions, competent Customs Authorities may request any additional information or evidential document.
 

Means of transport and personal items which are temporarily imported must be re-exported or sent back, at the latest, on the date of expiry of the period, as determined by the Customs Office. Failure to do so will result in fines. Trailers must be re-exported or sent back as a whole with the main vehicle.

For example: if a private passenger vehicle is temporarily imported with a trailer, they must be re-exported/sent back together, otherwise fines will be imposed.

Means of transport and personal effects are not allowed to:
•    be transferred
•    be let
•    be subject to a mortgage or pledge
•    be granted for use to third persons
•    be driven (means of transport), not even once by third persons, irrespective of the culpability or not of the beneficiary person.

Exceptionally, means of transport are allowed to be driven by other persons except the beneficiary, upon approval by the customs authorities, provided that the other persons have the right of temporary importation of the means of transport, meeting the same terms and conditions provided for the beneficiary who imported the means of transport in his/her name.

In order to obtain Customs approval, the beneficiary must declare the third persons he/she wishes to drive his / her vehicle, and they must appear at the Customs office in order to prove they have exactly the same right as the beneficiary.

Such Customs approval is not required for the spouse, children and parents of the beneficiary, provided these relatives have the same right.

In case of theft of the passenger vehicle and to exempt the beneficiary from paying the corresponding duties and taxes, the following conditions must be met:
•    the deadline for the vehicle to be re-exported/sent back must not have expired
•    the theft must have been reported to the competent police authorities, at the latest within five (5) days since it took place.
•    Customs authorities must not have proof or well-founded evidence that the beneficiary participated in or connived to illegally dispose of his/her passenger vehicle in Greece
•    the beneficiary must not have reported theft of another passenger vehicle in the past.
Provided that the conditions mentioned above are met, the beneficiary must produce to the Customs office, which is nearest to the place where the theft was committed, the following documentation:
•    details for the import/transfer of the car and the deadline of its re-exportation.
•    a certificate issued by the competent police authority, by which it is evident that a complaint was lodged for the theft within five (5) days from its ascertainment
•    a solemn statement with the exact particulars of the beneficiary, declaring that he/she did not participate in an illegal disposal of the passenger vehicle, that he/she has not reported another theft in the past and the persons he/she suspects of stealing his/her car.
The customs office issues a certificate for the beneficiary, confirming exemption from duties and taxes, and that no forced measures will be taken against him/her for the collection of the debt, provided the abovementioned requirements concur.
In case of theft of a passenger vehicle during its customs immobilization, the beneficiary is not exempt from paying the duties, taxes and fees applicable to the vehicle.
 

Law Violations – Additional Fines 

In the case of an overdue immobilization, export, re-shipment, abandonment, destruction or customs clearance of a vehicle, fines are due for every day of delay, depending on the cubic capacity of the passenger vehicle.