If Finnish Customs is taking a decision which would adversely affect the customer, the customer will be given the opportunity to be heard and submit their rejoinder before a final decision is taken. From autumn 2022, Customs can request a rejoinder concerning import and entry declarations using a separate hearing request.
To whom is the hearing request sent?
Customs sends the hearing request to the representative or operator provided as the declarant in the declaration.
Depending on the situation, the hearing request is sent to the following operator:
- the operator who submitted the declaration, if the hearing takes place before the release of the goods
- in the case of import declarations, the importer, if the hearing takes place after the goods have been released for the customs procedure
- the representative, if the declaration was submitted by an indirect representative
- the submitter of the amendment request, if the hearing concerns an amendment request
- in the case of unlevied customs duty or tax, the party liable to pay customs duty or tax
- in the case of the collection of a penalty fee or a customs duty increase, the declarant or the representative
- in the case of temporary storage declarations, the transport company, if the hearing takes place after the temporary storage declaration has been registered.
How do I receive the hearing request?
The hearing request is sent through message exchange, via the Customs Clearance Service or by post. If a rejoinder is requested from a message exchange customer, Customs will send the hearing request through message exchange. In other cases, Customs will send the hearing request via the Customs Clearance Service and, when necessary, by post.
If a message exchange customer has not yet tested or started using the messages for hearing request and hearing response, Customs will send the hearing request via the Customs Clearance Service and by post.
Time limit for the hearing
In message exchange, the hearing request sent by Customs is replied to with a hearing response. The hearing response must be sent within 30 days from the arrival of the hearing request.
In the Customs Clearance Service, a rejoinder can be requested either with a request for additional information or with a notification of a hearing request. The response must be sent within 30 days from the making of the request for a rejoinder.
If Customs sends the hearing request to the customer by post, the response must be sent within 38 days from the making of the request for a rejoinder.
The processing of the declaration will continue when Customs receives a rejoinder to the hearing request. If the customer does not reply to the hearing request within the specified time limit, this will be considered as acceptance of Customs’ proposed decision which would adversely affect the customer, and the proposed decision will become the final decision.
More information:
Union Customs Code (EU) No 952/2013, Article 22(6)
UCC(at)tulli.fi
