When applying for revision of a customs clearance decision
You can apply for revision of a customs clearance decision issued by Customs. Completing the application with care will speed up its processing. You can lodge an appeal with an administrative court against a decision issued by Customs on your claim for a revised decision.
In what situations can you apply for revision?
You can submit a claim for revision to Customs if
- the amount of import or export 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).
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. Read more on How to write a claim for revision with an application.
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 to write a claim?
Make a written claim for a revised decision to Customs primarily by using the form for repayment or remission:
- Customs form 643s (in Finnish or Swedish)
- Completion instructions, form 643s (in Finnish or Swedish)
Post-clearance recovery is applied for with an amendment notification leading to post-clearance recovery:
- Customs form 99s (in Finnish or Swedish)
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).
- 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.
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 average processing time is about three to four months. 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.
PLonger processing times
If you are requesting an amendment of a customs clearance decision for a declaration submitted in the Import Declaration Service for private persons, in the Customs Clearance Service or by message exchange after 19 April 2021, the processing time is longer than usual.
Duty refunds will be paid from the end of September 2021. We apologise for any inconvenience this may cause our customers.
Customer notice, 19 July 2021: The payment of customs duty refunds is delayed
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.
- The item does not complying with the terms of the contract or is defective.
- 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.
The provisions on repayment and remission of customs duties and on post-clearance recovery of customs duties are laid down in
- Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
- Commission Delegated Regulation (EU) 2015/2446
- Commission Implementing Regulation (EU) 2015/2447