Household Effects Certificate (H.E.C.) or Resettlement Certificate

I. Greek nationals or foreigners who have their "usual residence" abroad and wish to settle permanently in Greece may import their household effects to Greece free of duties and taxes.

II. Tax and importation duties exemptions are granted on the basis of the "Household Effects Certificate" (H.E.C.) This Certificate is issued by the Greek Consular Authorities.

III. Applicants for the H.E.C. must meet the following criteria:

a. They must have their "usual residence" abroad (in this case in Canada) for at least two (2) years prior to applying for a H.E.C. According to Greek Law, "usual residence" is the place where one resides for at least 185 days per year and to which he/she has personal or professional ties. Applicants will be asked by Greek Consular Authorities to provide proof establishing that they have their usual residence in Canada (see below--par. VIII).

b. Applicants must be holders of a valid passport (Canadian or Greek).

IV. Individuals who already are in Greece (for vacation/studies/employment etc.) and are eligible to settle permanently in the country may also apply for the "Household Effects Certificate", under the following conditions:

a. The Certificate has to be issued by the Greek Consular Authority nearest to the applicant's usual residence abroad (in this case Canada), within 24 months from the date of the applicant's arrival to Greece.

b. The applicant must have resided abroad (in this case Canada) for at least two consecutive years (24 months) before his arrival to Greece.

V. According to Greek law, the following goods are considered as "Household Effects":

a. Personal items, such as clothing, furniture, electrical appliances (one of every kind), personal computer, air conditioning units, carpets (up to 40m2), bicycle.

b. A car for non-commercial use (All kinds of cars, i.e. sedans, vans, S.U.V., which can seat up to 9 passengers).

c. A motorcycle or motorbike.

d. A trailer (but only if a home trailer vehicle is not imported, see par. Va)].

e. A recreation boat.

f. A plane (for non-commercial use).

VI. As far as "duty-free" importation of cars from Canada is concerned, please note:

1. Applicants are entitled to an exemption from import duties and other relevant taxes (i.e. vehicle classification fees) for the car they already own at the moment of their application, on the following conditions:

a. That they own and operate the car for at least 6 months prior to the date they apply. The ownership should be plainly established for this six-month period by the permit (plate portion) certificate

b. That the purchase of the car was made in the applicant's name, or in the name of a spouse or children who are also settling permanently to Greece. If the applicant has inherited the car any time prior to his/her application date, the six-month term of par. a does not apply.

2. Applicants from Canada have the right to import to Greece a new car (=purchased no more than 6 months prior to the date they apply) by paying only the equivalent of the G.S.T. tax (18% of the new car's net value). This right may also be exercised within 12 months after the Household Effects Certificate was issued. The new car may be purchased either in Canada or in Europe in the applicant's name. Its motor should not exceed 2000 cc. Cars with motors exceeding 2000 cc. are subjected to an additional 50% of the already high regular taxes and fees that are ordinarily applied to all new cars imported to Greece. In any case, the new car's motor should meet European-Union anti- pollution regulations.

VII. The Household Effects Certificate is issued only once per family. Individuals who are issued such a certificate lose their status of "permanent resident abroad" and those of Greek nationality are erased from the Consular Register of Greeks Residing Permanently abroad". Under specific conditions, a person may apply a second time for a "Supplementary Household Effects Certificate", in order to import, duty-free, household items not included in the first certificate. The specific conditions to be met are:

a. The applicant must have resided in Greece, after he/she was issued the first certificate, for at least 12 months and then he/she must have left the country.

b. The applicant must have resided out of Greece for the last 24 months prior to the application. During this period he/she should not have stayed in Greece for more than 90 days per year.

c. The applicant must have a valid (Greek or Canadian) passport.

VIII. Persons who apply for a "Household Effects Certificate, must provide material evidence establishing that they usually reside in Canada. Any of the following documents are accepted to this purpose:

1. Income Tax Returns or Notice of Assessment for the past two years.

2. Property Tax Receipts or home lease for the past two years.

3. Letter/proof of employment for the past two years.

4. Rent payment receipts or bank checks issued for payment of rent for the past two years.

5. Utility bills (i.e. gas, phone, hydro, cable etc) for the past two years.

6. All the passports (expired and valid ones) of all the family members resettling in Greece from their initial settlement in Canada until now.

7. Driving license, proof of insurance and vehicle registration (if an automobile or other transportation vehicle is to be included to the household items).