Returns, repairs and replacements

You cancel your purchase and return the goods You send goods for repair, maintenance or replacement

When you have cancelled your purchase and intend to return the goods

If you permanently return goods you have ordered to an area outside the EU or to an area within the EU’s customs territory but outside its fiscal territory, you usually have to lodge an export declaration. Private persons may also send the goods by post. When sending the goods by post, you can enclose customs declarations CN22 and/or CN23, which are available from Posti, with the goods instead of an export declaration. Read more about sending postal parcels on Posti’s website, posti.fi.

You may apply for a refund of the import taxes you’ve paid (that is, for correction of the customs clearance decision) if you have cancelled the purchase and returned the goods to a seller outside the EU’s customs and fiscal territory or outside its fiscal territory within the prescribed time limit. The goods must be returned and the request for correction submitted within three months of the customs clearance. Read more: How to appeal when you have cancelled your purchase and intend to return the goods.

When you send goods for repair, maintenance or replacement

If you want to send goods outside the EU’s customs and fiscal territory or outside its fiscal territory for repair, maintenance or replacement, you must lodge an export declaration for the goods before sending them. You can lodge the export declaration yourself or authorise some other party to lodge it on your behalf. To facilitate the declaration process, always strive to use the same mode of transport for the goods, meaning that a consignment that has arrived by post should also be sent and returned by post.

When you lodge the export declaration correctly, you avoid paying import duties unnecessarily

It’s important to select the correct export declaration (New declaration with economic impact) and use the correct codes (procedure code beginning with 21). When the repaired or replaced goods are returned to you, they are to be cleared as repaired or replacement goods when the requirements are met.  By choosing the correct alternative you ensure that you only pay import duties when necessary:

  • When goods are returned to you after repairs subject to a charge, you pay the import duties on the repair costs, on any parts that may have been added and on the sending costs, not on the total value of the goods.
  • When the goods are returned to you after guarantee repair or guarantee replacement, you only have to pay import duties on any transport costs that you may be charged.

Points to consider

You can lodge the export declaration free of charge using Customs’ Export Declaration Service.

  • Log into the service using your online banking IDs or mobile certificate.
  • Select “New declaration with economic impact” and use the correct procedure code (beginning with 21). Read the instructions on completing the declaration that are available in the service.

Print out the export accompanying document (EAD) from the Export Declaration Service and place it inside a plastic pocket taped onto the postal parcel so that the text is visible. Postal Customs will certify the exit of the goods based on the EAD, which forms the basis of the certification of exit.

Bear in mind that you need the certification of exit when you are to clear the repaired goods or replacement goods through Customs.

You can print out the certification of exit by logging into the Export Declaration Service. 


Print out the export accompanying document (EAD) from the Export Declaration Service and deliver it to the carrier. Customs will certify the exit of the goods when they exit the customs and fiscal territory of the EU, and based on this, a certification of exit is produced.

Bear in mind that you need the certification of exit when you are to clear the repaired goods or replacement goods through Customs.

You can print out the certification of exit by logging into the Export Declaration Service. 


You will need the following information for the export clearance:

  • A document showing the value of the goods; for example a pro forma invoice, which you can fill in and print out. Open pro forma
  • An account of for what purpose the goods are being sent; for example, sending them for repair.
  • The commodity code of the product. Search for commodity code

Select “New declaration with economic impact”

  • Type of declaration: “EX”, when e.g. export to Russia
  • Nature of transaction: “60 - Delivery of goods for repair and subsequent return”
  • Procedure code: “2100 - Temporary export for outward processing of goods with no previous customs procedure”
  • National procedure: “7UB - Outward processing, simplified authorisation procedure”
  • Additional documents: Select the appropriate document, e.g. “N325 - Pro forma invoice”

 “Data on customs procedure with economic impact”

  • Time-limit for discharging the procedure - In the declaration for outward processing, select the date when the goods are to be returned to the Union.
  • Nature of processing operation - In the declaration for outward processing, describe the operation to be carried out on the goods.
  • Processed products - In the declaration for outward processing, enter the commodity code of the goods re-imported into the Union and a verbal goods description. There is a separate field for the vehicle identification number on the page Goods item data under “Additional information FIXBC”.
  • Proposed means of identification - In the declaration for outward processing, enter your suggestion as to how the goods placed under outward processing can be identified among the imported goods.

When goods that have been repaired or replaced free of charge are returned to Finland, they must be cleared through Customs.

Read more: Your goods are returned after repair, maintenance or replacement


Read more
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