Päätöksen oikaiseminen

Muutoksenhaun pakollinen ensimmäinen vaihe on oikaisuvaatimuksen tekeminen Tullin antamaan päätökseen. Tämä koskee päätöksiä, jotka on annettu 1.1.2016 jälkeen. Vasta oikaisuvaatimukseen annetusta päätöksestä voi tehdä valituksen Helsingin hallinto-oikeudelle.

Oikaisuvaatimuksen käsittely kestää noin kolme kuukautta.

Points to consider

Send the application for a revised decision to the Customs registry office by e-mail to kirjaamo(at)tulli.fi or by post to Finnish Customs, Applications for a revised import decision, P.O. Box 512, 00100 Helsinki.

You can apply using the following customs forms:

  • customs form 643s or 643r (application for repayment/remission of customs duty, in Finnish or Swedish)
  • 99s or 99r (Amendment notification leading to post-clearance recovery, in Finnish or Swedish. You can also apply for repayment using this form)


a free-form application containing the required or similar details as well as any other necessary information.

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You can enquire about it by contacting the Customs registry office at kirjaamo(at)tulli.fi or 0295 527 000. The registry office will tell you when your application has been received by Customs, that is, the date when the application became pending.

You can apply for repayment of the import duties and taxes if, for example, you have cancelled the purchase and sent the goods back to the seller outside the EU or if the value of the goods was incorrectly declared.

Read more: Returns, repairs and replacements


The refund may not yet show on your bank account when you receive the decision, as it may take a few days for the funds to be transferred to your account.

You can lodge an express claim if the customs invoice relating to the customs clearance decision has not yet been paid and there is at least seven days until the invoice is due. Only applications for lowering of the taxes can be processed as express claims. Applications involving requests for subsequent recovery and changes to the commodity code cannot be processed as express claims.

Read more: Express claims


If the customs clearance was done by an agent on your behalf, ask the agent for the customs clearance decision. If you did the customs clearance yourself using our Import Declaration Service, log in to the service using the same online banking ID.
As soon as you have agreed to the terms of use, the Front page opens and you can print out the customs clearance decision.

According to the terms of use of the Import Declaration Service, a private person is responsible for keeping a file of the customs clearance documents for the current year + for 3 years following the customs clearance, and businesses, in turn, for the current year + for 6 years following the customs clearance. You may be asked to show the documents to Customs.

Voit tehdä heti uuden (korvaavan) tullauksen oikealle asiakkaalle. Käytä korvaavassa tullauksessa samaa veronmääräytymispäivää kuin alkuperäisellä tullauksella. Lähetä mitätöintipyyntö virheellisestä tullauksesta Tullin kirjaamoon. 

Voit hakea pikaoikaisua, jos virheelliseen tullauspäätökseen liittyvä lasku on maksamatta ja laskun eräpäivään on aikaa vähintään viikko. Jos eräpäivä on jo mennyt, molemmat tullaukset on maksettava ja haettava palautusta jälkikäteen.

Lue lisää: Pikaoikaisu

If you are notified that the consignment is being held at the storage facility because of an incorrect figure provided for the number of packages or the weight, you can get the goods released by filling in a new declaration with the correct details.  After this, you can apply to have the incorrect customs clearance decision revised in exchange of the corrected clearance. 

  • You should enclose an assurance from the warehouse keeper that the consignment could not be released based on the incorrect release decision.
  • Send a freely formulated application for invalidation of the incorrect customs clearance decision to kirjaamo(at)tulli.fi.  Enclose both customs clearance decisions with your application, as well as the assurance from the warehouse keeper and a document stating the correct number of packages/kilos. Remember to provide your bank account number for the payment of the refund.

You should lodge your claim with Customs within the given time limit

30 days

In all other matters except those concerning repayment or remission of customs duty (e.g. penalty fees).

3 months

If you’re applying to have the customs declaration invalidated based on Article 174 (previously Article 237) of the Union Customs Code. For example when returning goods ordered online.

12 months

If you’re applying for a revised decision based on Article 116(1)(b) (previously Article 238) of the Union Customs Code. For example when returning a company’s goods that are defective or do not comply with the terms of the contract.                                           

3 years

If you’re applying for repayment/remission based on Article 116(1)(a), (c) or (d) (previously Article 236) due to overcharged amounts of customs duty, due to error by the competent authorities or due to reasons of equity.

The provisions on repayment and remission of customs duties and on post-clearance recovery of customs duties are laid down in the revised Union Customs Code (UCC) of the European Union. 

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