The obligatory first step of the appeals process is to file a claim for revision of a decision made by Customs. This applies to decisions made after 1 January 2016. Only a decision made on a claim for a revised decision can be appealed.
Appeals against decisions made on a claim for revision may be filed directly with Helsinki Administrative Court.
Helsinki Administrative Court
The following is to be noted: Tax appeals became subject to a fee in Administrative Courts from 1 January 2016. The fee is 250 euros.
Time limits for appeals
The appeal period in a matter concerning the imposition of customs duty, repayment or remission, must be made within three years of the date when the notice of customs debt was received; in any event, always at least 60 days from the date a decision on the claim for a revised decision has been received. The appeal period regarding other matters is 30 days from the day a decision on the claim for a revised decision has been received.
Contents of the petition of appeal
Lodge the appeal in writing. Address the petition of appeal to Helsinki Administrative Court.
The petition of appeal must include the following information:
- decision appealed against
- which amendments to the decision are requested
- the grounds for demanding an amendment of the decision.
The petition of appeal must include the appellants name and domicile. If the appellant’s right of action is used by a legal representative or agent, or if the petition is written by another person, the petition of appeal must also state their name and place of domicile.
The petition of appeal must also include the postal address and telephone number where any notifications to the appellant can be delivered concerning the matter.
Appendices to the petition of appeal
Attach the following to your petition of appeal:
- the decision which you are appealing, either the original or a copy
- a certificate indicating the date when the appellant was notified of the decision, or some other account on the time of commencement of the appeal period
- the documents you refer to in order to support your claim, unless these documents have been delivered previously.
An agent must attach the power of attorney to the petition of appeal.