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.
If you are a business customer, read the guidance on how to amend an import declaration on the page Amending an import declaration (under “Amending declaration details after a customs clearance decision”).
If you are a private individual, read the guidance on how to apply for a revised decision on the page Correction/revision of a customs clearance.
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 processing time for applications is currently about ten months
Due to changes in Customs’ IT systems, the processing times of applications for revision of customs clearance decisions, as well as refunds of duties is now around ten months.
Message Exchange customer: note that the processing time is longer than what Customs’ automatic message from the customs clearance system states (120 + 30 days).
We apologise for the inconvenience caused by the delays.
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 apply for revision in the same service. You can also apply for revision of a declaration submitted in message format.
How can I apply for a revised decision?
When you use the Customs Clearance Service, you have two ways of applying for a revision:
- On the service frontpage, click on “Contact Customs” and then on “Amendment”. The service opens the page “Amendment request”.
- Select the declaration you wish to amend from the list on the front page. Open the declaration and click on “Amendment request” on the page “Summary and submission”.
You can then use the site navigation to select the section in the declaration that you wish to amend. Amend the details and return to the view “Amendment request”. Fill in the information requested in the “Amendment request” view, and attach the required enclosures, such as a trade invoice. Send the amendment request by clicking on “Send request”.
If you are requesting a correction for a declaration prior to obtaining a certificate of exit, select “Correction” as the amendment type. If you are requesting an amendment after release of goods, select one of the following as the amendment type: ”OIK – Amendments of provided information”, ”JAL – Subsequent levy” or ”PAL – Return or cancellation”. A more detailed reason for the amendment is also required. If the amendment type is “PAL”, you must include your bank account details in your application.
If the account number is not provided, the repayment request cannot be processed. Alternatively, a cash refund can be obtained through a payment order, i.e. a cash delivery that Customs sends to the bank in question. If you wish to receive your refund through a payment order, select “K – Payment order/cash delivery” from the drop-down menu in the “Repayment method” field. Under “Repayment recipient”, enter the name of the person who is to receive the repayment and in the address details, the person’s address in Finland where the bank can inform of the arrival of the payment order.
Customs will notify you when your amendment request has been registered.
Amendment request on a form or with a free-form application
If you do not use message exchange or you cannot lodge your amendment request in the customs clearance service, you can submit your request with a form or with a free-form application. Send the application with enclosures by email to kirjaamo(at)tulli.fi or by post to Tulli, Tuonnin oikaisuhakemukset, PL 512, 00101 Helsinki.
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 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:
- 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.
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.
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.
- 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.
Incorrect exchange rates and repayment
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 CodeLink to an external website
- Commission Delegated Regulation (EU) 2015/2446
- Commission Implementing Regulation (EU) 2015/2447