Amendment of a declaration after release

If you notice an error in an import declaration that Customs has already approved by a customs clearance decision, you can submit a request for an administrative review, or amendment request, to Customs. The request must be submitted within the given time limit.  If Customs has not yet made a customs clearance decision for the customs declaration, you can amend the declaration before release.

  • The amount of import duty charged is too high.
  • The goods are defective or the goods do not comply with the terms of the contract.
  • Customs has made an error.
  • The customs debt was incurred in exceptional circumstances, which in some cases entitle you to request administrative review (so-called reasons of equity).
  • The amount of customs debt charged is too low.
  • An incorrect detail has been provided in the customs declaration, although it does not affect the customs taxation. Such a detail can be, for example, the mode of transport or kind of packages. 

The following details in a customs declaration confirmed by Customs with a customs clearance decision cannot be amended. 

Submit a new customs declaration where you provide the correct details. In addition, ask Customs to invalidate the customs clearance decision. In the invalidation request, you have to provide the MRN of the replacement customs declaration.

1-year time limit

If the following two conditions are met, submit the request for an administrative review (amendment request) within one year of the date of confirmation of the customs clearance decision.

  1. The goods do not comply with the terms of the contract or they are defective.
  2. The goods have been taken out of the customs territory of the Union, or placed under the inward processing procedure (destroyed), or the external transit, the customs warehousing or the free zone procedure.

More information on the destruction of goods is available on the page Destruction of goods.

3-year time limit

If you’re applying for repayment or remission of custom duty in the case of overcharged amounts of customs duty or an error by Customs, request an administrative review within three years of the date of confirmation of the customs clearance decision. The three-year time limit also applies if you’re requesting review for reasons of equity.

The processing time for applications is currently about 3-4 months.

Amendment requests are processed in order of receipt, except quota requests, which are processed as soon as possible. 

Your request will be processed more quickly

  • when you submit the request electronically in the Customs Clearance Service or through message exchange, and you amend any incorrect details in the declaration yourself
  • when you attach all relevant supporting documents to your request. 

You will receive the amendment decision from Customs via the service channel through which you submitted the amendment request. 

Customs will repay the import duties and taxes directly into your bank account if the conditions for repayment are met. There is no minimum amount for repayments. Please note that the refund may not show in your bank account immediately once you receive the decision; it may take several days for the funds to be transferred.

Correct also the statistical data

Statistical errors detected in the import declaration must be be corrected, even though they may not affect the customs duties to be collected. Customs may use automated decision making to amend statistical data, for example where no change is made to the taxable amount. 

Statistical data are for example the following:

  • statistical value
  • gross or net mass, when the the mass does not affect the collection of customs duty
  • kind of packages (e.g. changing code CS to code CT)
  • previous document
  • container ID
  • transport information

Customs may also send you a statistical enquiry. If you notice errors in the customs declaration when replying to the statistical enquiry, reply to the statistical enquiry and apply for an amendment.

Customs may use automated decision-making when processing amendment applications concerning customs declaration. An automated amendment decision can be received if the following conditions are met:

  • The type of amendment chosen is “OIK – Changes to declared information”.
  • The applicant has changed details that do not affect the customs value or taxation.
  • The procedure in the customs declaration is “40 – Release for free circulation”.

In automated decision-making Customs cannot consider written or verbal grounds nor attached additional information.

Do you want an official to process your amendment request instead? 

If you want an official to process your amendment request instead of automated decision-making, add the additional information code “FICON – Declarant requests the contact of the Customs Officer” to the header-level additional information in the customs declaration. Use the additional information code, for example if you have changed certain statistical details in the customs declaration and if you, in the grounds for your request, also request changes to other details, such as details that affect the customs value.

Note that officials process amendment requests in order of receipt. This means that the processing of a request takes longer than in automated decision-making. Check how long it will take to process the amendment request. 

How to request amendment

How you request amendment of your declaration depends on whether you submitted it via message exchange or in the Customs Clearance Service. Remember to enclose all the relevant documents that you are referring to in your request and that may affect the decision in the matter. 

If you submitted the import declaration via message exchange, you can request amendment

  • electronically using amendment request message FI413, or
  • electronically in the Customs Clearance Service, or
  • using a paper form, if you’re unable to submit the request electronically.

If you submitted the import declaration in the Customs Clearance Service, you can request amendment

  • electronically in the Customs Clearance Service, or
  • using a paper form, if you’re unable to submit the request electronically. 

More detailed guidance on submitting the request:

Amendment via message exchange

Amend the incorrect detail in the declaration. Enter the name of the applicant, the type of amendment and the reason code for the amendment. Submit the corrected declaration to Customs with the amendment request message "FI413".

On the message, provide the declarant in the original declaration, i.e. the importer, as the applicant. If the original declaration was submitted by a representative using indirect representation, provide the indirect representative that submitted the original declaration as the applicant.

Amendment in the Customs Clearance Service

In the Customs Clearance Service, you can submit an amendment request either via the section “Summary and submission” or via the “Contact Customs” button on the front page. Select “Amendment request” and amend the erroneous detail(s) provided in the declaration. When you have amended the erroneous detail(s), return to the page “Amendment request” and select the reason code for amendment.

Select the correct amendment type and related reason code in the amendment request

Provide one of the following as the amendment type or the reason code for amendment:

Select “OIK – Changes to declared information” when you assume that the amendment won’t affect any charges to be collected.

In that case, you must select one of the following reason codes:

  • ”T-01 – Origin”
  • ”T-04 – Commodity code”
  • ”T-07 – Customs value”
  • ”T-09 – Error relating to release from storage”, if the storage operator doesn’t release the goods due to an erroneous detail
  • ”T-14 – Other”.

Example: If you have provided an incorrect commodity code that won’t affect the collection of customs duties, provide “T-04 – Commodity code” as the type or reason for amendment.
Please note: when you’re making an amendment request concerning a supplementary customs declaration after receiving a customs clearance decision, and you’re using the amendment type or reason code “OIK – Changes to declared information”, you cannot amend certain details in the supplementary declaration. Instead, the amendment must be made by providing the reasons for the amendment verbally. These include, for example mass (weight) and package details. 

Select “JAL – Post-clearance recovery”, when you assume that the amendment will lead to post-clearance recovery.

In that case, you must select one of the following reason codes:

  • ”X-01 – Origin”
  • ”X-02 – Quota”
  • ”X-04 – Commodity code”
  • ”X-07 – Customs value”
  • ”X-08 – Relief from customs duty”
  • ”X-09 – Error relating to release from storage”, if the storage operator doesn’t release the goods due to an erroneous detail
  • ”X-14 – Other”.

Example: If you have provided a customs value that is too low, provide “X-07 – Customs value” as the type or reason for amendment.

Select the amendment type “PAL – Repayment or remission”, when you expect a repayment based on the amendment

Always enter the details of the bank account to which the repayment should be made. In that case, you must select one of the following reason codes:

  • ”B-01 – Origin”
  • ”B-04 – Commodity code”
  • ”B-07 – Customs value”
  • ”B-08 – Relief from customs duty”
  • ”B-09 – Error relating to release from storage”, if the storage operator doesn’t release the goods due to an erroneous detail
  • ”B-14 – Other”
  • ”C-02 – Quota”, when you make a quota claim after receiving a customs clearance decision
  • ”F-10 – Defective goods”, if you notice after customs clearance that the goods are defective
  • ”I-11 – Error by the authority”
  • ”J-03 – Equity”.

Example: If you have received a credit note because the product didn’t comply with the terms of the contract, provide “F10 – Defective goods” as the type or reason for amendment.

Always enter the details of the bank account to which the repayment should be made. If there is no account number, the repayment can be directed to the bank as a payment order in exceptional circumstances. 

  • In such cases, the message declarant selects “K – Payment order/cash delivery” and enters the name of the account holder and the person’s address details in Finland.
  • In the Customs Clearance Service, select “Payment order/delivery” and enter the name of the account holder and the person’s address details in Finland.

Customs will respond to the amendment request by accepting or rejecting the request. 

Attachments

To speed up the processing of your electronic amendment request, you should always upload all the relevant documents as attachments:

  • If you wish to make changes to the customs value or the declarant, attach the invoice or order confirmation.
  • If you’re applying for preferential treatment, attach the preferential document, such as the certificate of origin, authorised release certificate of airworthiness, etc.
  • If you wish to change the commodity code, provide the goods description in Finnish, as well as an account of the qualities of the product and detailed technical information. Also attach any photographic material to ensure the correctness of the classification. 
  • If the declaration concerns more than one goods item, enclose a separate breakdown of the values, such as the transaction price or transport costs, for each of the goods items, unless the costs have been sorted under their respective goods items in the request.
  • If you are requesting amendment because the goods have been returned, you should attach proof of the goods being returned outside the EU as well as the correspondence with the seller regarding the complaint.
  • If you authorise an agent to also receive the repayment, a specific power of attorney for withdrawal that validates the agent’s right to receive the money is required.

How to attach the documents

  • In the Customs Clearance Service: upload the attachments directly to the request.
  • In message exchange: send the attachment with a separate “Attachment Request” message where you refer the MRN of the customs declaration.

The supported attachment file types are pdf, jpg, tif, png, tiff and jpeg. The maximum size for one attachment is 5 MB. If you save documents as a single attachment and the total size of the attachment exceeds 5 MB, save the documents in several batches.

Your request will be processed more quickly when you save the attachments using the correct document code, e.g. “N380 – Invoice”. Check the codes here.

Primarily, you should submit you amendment request electronically. In exceptional cases, you can request amendment using a form: 

You can also submit a free-form request. Enclose all the information and documents needed for deciding on the matter. 

Include the following details in your request

  • MRN of the decision 
  • how you wish the decision to be reviewed
  • the grounds for requesting a review
  • your name, address, telephone number and email address
  • account number (BIC and IBAN).

Enclosures

To speed of the processing of your request, you should always enclose all the relevant documents with it:

  • If you wish to make changes to the customs value or the importer, enclose the invoice or order confirmation.
  • If you’re applying for preferential treatment, enclose the preferential document, such as the certificate of origin, authorised release certificate of airworthiness, etc.
  • If you wish to change the commodity code, provide the goods description in Finnish, as well as an account of the qualities of the product and detailed technical information. Also enclose any photographic material to ensure the correctness of the classification. 
  • If the declaration concerns more than one goods item, enclose a separate breakdown of the values, such as the transaction price or transport costs, for each of the goods items. 
  • If you are requesting review because the goods have been returned, you should enclose proof of the goods being returned outside the EU as well as the correspondence with the seller regarding the complaint.
  • If you authorise an agent to also receive the repayment, a specific power of attorney for withdrawal that validates the agent’s right to receive the money is required.

Do not send any memory sticks, CDs or other data storage tools as enclosures. 

Sending the request and the enclosures

Send the request with enclosures by email to kirjaamo(at)tulli.fi or by post to Tulli, Tuonnin oikaisuhakemukset, PL 512, 00101 Helsinki.

If you are sending documents containing personal data to Customs, we recommend that you use our secure email service for security reasons.   

Other things to note

If there are errors in the import release decision due to which the storage operator/warehouse keeper cannot release the goods, the incorrect details must be amended. Amend the incorrect details in one of the following ways:

  • If the error is in a statistical detail, request amendment of the declaration.
  • If there are other errors in the declaration, you should make a new declaration and request invalidation of the original declaration. In this situation, it is quicker to make a new declaration than to request amendment of the original declaration.

The storage operator/warehouse keeper needs a document with correct details for their records in order to be able to release the goods from the storage facility/warehouse. This document can be e.g. a storage release notification, a release decision or an amendment decision.

Read more about the details needed by the storage operator/warehouse keeper on the page Removal from the warehouse or storage facility.

If the error is in a statistical detail, amend the details and request amendment of the declaration.

If the error is in a detail that only affects the statistics but not the taxation, it is sufficient to request amendment of the customs declaration.

Errors affecting statistics are e.g. errors in the details of the previous document, such as in document codes, MRNs issued for entry summary declarations or temporary storage declarations, house level transport documents or related goods item numbers. Customs can use automated decision‑making to amend statistical details, e.g. if there are no changes to the taxable amount. In that case, you will receive an amendment decision immediately Read more under Correct also the statistical data.

Submit the amendment request via message exchange or in the Customs Clearance Service:

  • Amend the incorrect details and send the amendment request. Check the instructions under “Requesting amendment electronically using amendment request message FI413B and in the Customs Clearance Service”.
  • You should also send the amendment decision to the storage operator/warehouse keeper. The storage operator/warehouse keeper needs to be notified of the amendment decision, because no new release decision will be generated based on the amendment. In the amendment decision, you can hide details that are not included in the release decision and that you do not wish to give the storage operator/warehouse keeper.
  • The storage operator/warehouse keeper attaches the amendment decision to their records.

If there are other errors in the declaration, you should make a customs new declaration

If the customs declaration contains errors that affect the taxation (e.g. if there is an incorrect commodity code or if there are changes to the taxable amount) and you need a release decision as soon as possible, do as follows:

  • Make create a completely new, replacement customs declaration
  • You should also request invalidation of the original declaration. To the invalidation request, you should attach a document where Customs can check the correct details

Details affecting the taxation can also be amended by making an amendment request. However, the processing will take longer than for amending statistical details. Read more about the processing times under “How long will it take to process the amendment request?”

The decision by Customs is subject to appeal

You can appeal against the decision by Finnish Customs regarding your request for administrative review by lodging a request for judicial review with Helsinki Administrative Court. The request for judicial review is subject to a charge.

Address the request to Helsinki Administrative Court. Send it to the address Helsinki Administrative Court, PO Box 120, 00521 Helsinki.

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