Retroactive exemption from customs duties and value added tax on goods imported to help the victims of the war in Ukraine

The European Commission made a decision (2022/1108) that goods imported to help people fleeing the war in Ukraine and people in need in Ukraine can under certain conditions be exempted from customs duties and value added tax on imports. The decision applies to imports by state organisations and charitable or philanthropic organisations. Read more about the requirements for exemption from customs duties and taxes in an earlier notice.

Exemption from import duties and value added tax can also be applied for retroactively for goods imported from 24 February 2022.

Apply for a refund from Finnish Customs and the Finnish Tax Administration

The application for exemption is made retroactively by submitting a claim for customs duty refund to Finnish Customs.

If the importer is an operator entered in the value added tax register, the refund for value added tax on imports is not paid by Finnish Customs, as the Finnish Tax Administration is the competent authority in the matter. VAT-registered operators must provide information regarding the import VAT to the Tax Administration with a self-assessed tax declaration. Read more about filing self-assessed taxes on the website of the Finnish Tax Administration.

Applying for retroactive refund

The application for customs duty refund is submitted through a claim for revision. You can make the claim for revision with a free-form request in the Customs Clearance Service, with a free-form contact message, a customs form, or with a free-form application. Instructions for submitting a claim for revision.

The claim for revision must contain the following information and appendices:

• copy of the customs clearance decision or the MRN of the customs declaration that you wish to change
• documents that you are referring to in the claim for revision and that may have an impact on the decision
• description of the purpose of use of the goods
• end user entitled to the benefit
• details of the recipient, purpose of use, recipient country and the country of use if the goods have already been transferred e.g. to Ukraine
• invoice or order confirmation
• number and date of the authorisation required of the charitable or philanthropic organisation
  • send a free-form application for the authorisation to the Customs Authorisation Centre by email to lupakeskus(at)tulli.fi

• an assurance signed by the operator entitled to the customs and tax benefit stating that the goods will be transferred or have been transferred for a purpose required under Commission Decision 2022/1108, if a private actor imports the goods on behalf of someone entitled to the customs and tax benefit
• bank account details (IBAN account number and BIC code) for payment of the refund
  • If you would like the refund to be paid to a representative’s account, always attach to the claim a power of attorney provided by the declarant in which the declarant authorises the representative to receive the refund.

Send the completed application via the Customs Clearance Service or as a message. You can also send the application by email to the registry office of Finnish Customs at kirjaamo(at)tulli.fi or by letter to the Finnish Customs Registry Office, PO Box 512, FI-00101 Helsinki. The claim for revision must clearly state that it concerns goods imported to help people suffering from the war in Ukraine (You can, for example, mark the document ‘The Ukraine disaster’).

Additional information:

Customer notice 19.7.2022: Importing goods to help people suffering from the war in Ukraine

yritysneuvonta(at)tulli.fi