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When applying for revision of a customs clearance decision – Businesses

If you notice an error in a customs declaration already approved by Customs, and confirmed with a customs clearance decision, you can submit a claim for revision to Customs. Completing the application for revision with care will speed up its processing.

In what situations can you apply for revision? 

You can submit a claim for revision to Customs if

  • the amount of import duty charged is too high
  • the goods are faulty or do not comply with the terms of the contract
  • Customs has made an error or
  • the customs debt was incurred in exceptional circumstances, which in some cases entitles to a revision (so-called reasons of equity).
  • the amount of customs debt charged is too low.
  • a detail, such as mode of transport or kind of packages, provided in the customs declaration is incorrect, although it does not affect the customs taxation.
     

When can you not apply for revision?

Not all of the data of the customs declaration confirmed by Customs with a customs clearance decision can be amended through revision. These data include declarant (importer), representative (agent), type of representation and customs procedure. Nor can the FIVER e-invoice address related to payments be amended through revision.  

In these cases, you must request Customs to invalidate the customs clearance decision and at the same time, you must submit a new customs declaration. Please note that you have to indicate the MRN of the new declaration in the invalidation request. Read more about invalidation of an import declaration
 

The average processing time for the applications is currently about eight months

Due to changes in Customs’ IT systems, the processing times of applications for amendment of customs clearance decisions have become longer. We process the applications for amendment in the order they become pending. Completing the application with care will speed up its processing. 
We apologise for any inconvenience this delay may cause our customers.

How do I apply for a revised decision? 

 1. If you have lodged the original customs declaration in the customs clearance service, you can apply for revision in the same service.

If you have lodged the original customs declaration in the customs clearance service, you can request a revision in the same service.

How can I apply for a revised decision?

You can request a revision 

  • with the message FI439A - Free-form contact or 
  • with contact in the customs clearance service, reason code “001 request for amendment”. 

Customs will notify you when your amendment request has been registered. 
Please note! If you don’t use message exchange or you can’t lodge a free-form contact request in the customs clearance service, you can submit your request with a form or with a free-form application. Send the claim for a revised decision to Customs by email or letter. Send the application with enclosures by email to kirjaamo(at)tulli.fi or by post to Tulli, Tuonnin oikaisuhakemukset, PL 512, 00101 Helsinki. 

When you send documents containing personal details to Customs, we recommend that you use secure email for safety reasons. See the instructions on sending secure email

Contents of a request for revision

Please enter in the request

  • your own email address
  • how you wish the decision to be revised
  • the grounds for revision
  • goods description in Finnish if you are applying for a change of a commodity code
  • bank account number (BIC and IBAN), if you are applying for repayment or remission. 

Appendices to the claim for revision

Enclose to the claim for revision

  • the invoice or order confirmation, if the change affects goods or the customs value 
  • other documents that are invoked in the request and that may influence a decision in the matter
  • a specific power of attorney for withdrawal that validates the mandated agent’s right to receive the money, if you authorise an agent to receive the repayment 
  • documents on the origin of the goods, if you’re applying for benefits based on origin.

2. If you have lodged the original customs declaration in the service – Import declarations for businesses – special procedures (ITU), you must apply for revision with an application.

Revision can be applied for also by another entity, for example a forwarding agency. In this case, the claim for revision must be submitted with a free-form application or a form, which is sent to Customs by email or letter. The declarant’s power of attorney must be attached to the application. 

If you have lodged the original customs declaration in the service – Import declarations for businesses – special procedures (ITU), apply for revision with these instructions. 

How can I apply for a revised decision?

Make a written claim for a revised decision to Customs primarily by using the form for repayment or remission:

Post-clearance recovery is applied for with an amendment notification leading to post-clearance recovery:

You can also submit a free-form application. Do not send any memory sticks, CDs or other data storage tools as enclosures.

Include the following details in your application:

  • the decision that you’re appealing against
  • how you wish the decision to be revised
  • the grounds for revision
  • your name, address, telephone number and email address
  • account number (BIC and IBAN).

Appendices

  • a copy of the decision that your claim concerns
  • invoice or order confirmation
  • any documents the are invoked in the application and that may influence a decision in the matter.

If you apply for revision of the commodity code, please provide a goods description in Finnish in order to speed up the processing of your application.

If you are appealing the decision because the goods have been returned, present proof of the goods being returned outside the EU as well as the correspondence with the seller regarding the complaint.

If you apply for benefits based on the preferential origin of the goods, provide proof of origin in the form of the original certificate (FORM A, EUR.1 or ATR).

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.

Where to send the claim for a revised decision

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

Applications concerning imports to and from the Åland Islands (imports from third countries and EU countries to Åland and imports across the tax border between mainland Finland and Åland) shall be sent by email to atp.skattegrans(at)tulli.fi or by post to Mariehamns tull, PB 40, 22101 Mariehamn.

When you send documents containing personal details to Customs, we recommend that you use secure email for safety reasons. See the instructions on sending secure email.

Express claims

A claim for a revised decision can be processed as an express claim before the day the taxes in the customs clearance decision are due if the taxes have not yet been paid. Instructions for express claims


How long will it take to process the application?

The claims for a revised decision will be processed in the order they are received by Customs. Completing the application with care will speed up its processing.

You will receive Customs’ decision on repayment by post. Please not that it may take several days for the repayment of import duties to appear in your bank account.

Submit the application to Customs within the time limit

1-year time limit 

If the following two conditions are met, request a revision within one year of the date of confirmation of the customs decision. 

  1. The item does not complying with the terms of the contract or is defective.
  2. The goods have been exported outside the customs territory of the Union or the export has been placed under the inward processing procedure (destroyed), the external Union transit procedure or under the free zone procedure.

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

3-year time limit 

If you are applying for repayment or remission of custom duty in the case of overcharged amounts of customs duty or an error by Customs, apply within three years of the date of confirmation of the customs clearance decision. The three-year time limit is also in force if you apply for revision for reasons of equity. 

Filing an appeal with an administrative court

You can lodge an appeal with Helsinki Administrative Court against a decision issued by Customs on your claim for a revised decision. The appeal is subject to a charge.

Address the petition of appeal to Helsinki Administrative Court. Send the petition of appeal to Helsinki Administrative Court, PO Box 120, 00521 Helsinki.

Incorrect exchange rates and repayment 


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