The reference amount of the end-use procedure is the maximum amount of unlevied import duties for goods simultaneously under the procedure. Unlevied customs duties upon import means the difference between the uncollected general customs duty and the reduced rate of duty for end-use.

The reference amount for inward processing or temporary admission is the maximum amount of customs debt (customs liability) to be collected for goods simultaneously under a procedure.

The import reference amount is the company’s largest amount of customs debt during the credit period.

In order to make sure that the guarantee is sufficient, it is recommended that the entered import reference amount be the customer’s greatest customs debt in 7 weeks. The company can enter a greater reference amount if it wants enough margin for fluctuations in customs invoicing.

The consignment must be cleared through Customs. Read more about Customs clearance of a postal parcel after delivery

Customers in Åland are requested to contact Customs in Mariehamn for further information on how to clear undeclared postal parcels through customs.

Please note that you cannot use the Import Declaration Service to clear an undeclared postal parcel, which has been delivered directly to your company. A request for post-clearance must be made for the consignment in accordance with the instructions mentioned above.

Goods subject to charge and free goods are declared with separate customs declarations.

Taric is the EC’s common customs tariff, which is used e.g. to define Union taxes and payments. The Taric codes are located in the Taric database. It contains a nomenclature, code numbers and additional coded, amounts of customs duties to be implemented, other bases for charges as well as information needed regarding administration or actions to be implemented on import and export.

The Taric database

A 10-digit commodity code is declared upon import. The commodity codes can be found in the Taric database. If you don’t know or cannot find the right commodity code, ask for the right code from Customs Information Service, tel. 0295 5206. You can also request it electronically.

Read more on commodity codes

The declarant, who submits a customs declaration or on whose behalf it is submitted through the Import Declaration Service, must personally archive all documents pertaining to the import.

Read more on archiving

Send the application for a revised decision to the Customs registry office by e-mail to kirjaamo(at) 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.

Read more:


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 customs clearance immediately with the correct details. After this, you can apply to have the incorrect customs clearance decision revised in exchange for the replacement clearance. As a rule, though, both the clearances must be paid by the due date if no revision has been made by then.

  • Send a free-form application for invalidation of the incorrect customs clearance decision to kirjaamo(at)
  • Enclose both the clearance decisions and a document where the right details can be established as well as an assurance from the warehouse keeper that the consignment cannot be released based on the incorrect release decision.

Please note that the warehouse keeper can still exceptionally release the goods, then a replacement customs clearance is not required.

Permitted exceptions between the goods records and the decision on release of the import

A temporary storage keeper can release the goods, even though the following data in the decision on release differ from the data in the records of the temporary warehouse:

  • Container number
  • Marks and numbers of packages
  • Information on the means of transport
  • Number of containers (quantity) and gross mass, provided that the quantity in the decision on release is larger than the quantity in the records. The warehouse keeper can release the goods, since the deviation does not in itself lead to an incurring of a customs debt.
  • The location information of the goods, including the warehouse ID.

You can make a new (replacement) customs clearance for the right customer. Use the same tax determination date in the replacement clearance as in the original customs clearance. Send an invalidation request of the incorrect customs clearance to the Customs Registry Office

You can lodge an express claim if the customs invoice relating to the incorrect customs clearance decision has not yet been paid and there is at least seven days until the invoice is due. If the due date has already passed, both invoices have to be paid and a repayment can be applied for retrospectively.

Read more: Express claims


You can enquire about the matter by contacting the Customs registry office by email to kirjaamo(at), or by phoning 0295 527 000. The registry office will tell you the date when Customs received your claim for a revised decision, that is, the date when the application became pending.

Please note that the processing of your application takes about three months.

Negation codes are used to indicate products that are not subject to any import or export restrictions. For example, if an imported toy does not contain cat or dog fur, which are prohibited items, the negation code for the toy is Y922.

Negation codes and other conditional and additional codes can be checked in the EU TARIC database for each commodity code.

When doing business with Customs you can pay customs duties, taxes and guarantees with these means of payment:

  • cash
  • cheque
  • Visa Debit/Credit
  • Visa Electron
  • Mastercard Debit/Credit
  • Maestro and
  • V Pay.

Observe that when using the Import Declaration Service, the import taxes can only be paid directly from your bank account. Credit card functions cannot be used.

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.

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 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


Applications are processed in order of receipt. Applications for a revised decision that are sent in by private persons take about two months to process from the date when they become pending.
The processing time for applications sent by businesses is slightly longer: about four months from registering the case as pending.
If you haven’t received a decision within the average processing times, you can enquire about your case from the Customs registry office at kirjaamo(at) or 0295 527 000. Please try to avoid unnecessary queries, as they cause delays to the processing of the applications.

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



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