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. In such case, the application for express claim must have arrived at the Customs Registry Office no later than one week before the decision to be revised is due.
What can be processed as express claims?
An claim for a revised decision can be processed as express claim e.g. if it concerns an incorrect declarant details. In that case, a replacement decision with the correct declarant details must be submitted with the application, but with the same tax determination date as in the original decision (so called exceptional tax determination date). One must be able to determine the correct declarant in the attached documents, for example in an invoice.
If Customs has processed the matter as an express claim, a registered credit customer of Customs can, based on the decision, subtract the corresponding remitted amount from their own periodic invoice.
If the conditions for an express claim are not met, the application is processed in the normal order, as it becomes pending. In this case, the customs clearance taxes must be paid by the due date and the processing of the application may take 3–4 months.
What cannot be processed as express claims?
Commodity code corrections and ambiguous applications cannot be processed as express claims.
How do I lodge an express claim?
Apply for revision as express claim with customs form 643s (in Finnish)
- Customs form 643s (repayment/remission of customs duty, in Finnish)
- Completion instructions, form 643s (in Finnish or Swedish)
The express claim application must always contain the following details:
- that you are applying for revision as express claim
- the decision that you’re appealing against (original or copy)
- any documents the are invoked in the application and that may influence a decision in the matter
- 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).
Attach the following to the application:
- customs clearance decision to be revised
- replacement customs clearance decision, if required
- documents from which the correctness of the revision can be verified
- when applying for benefits based on origin, the original certificate of origin
- the warehouse keeper’s assurance, in a case where the warehouse keeper does not release the goods from the warehouse, e.g. because of an incorrect number of packages in the decision on release.
When is a replacement customs clearance decision needed?
A replacement decision with correct details is required when
- the customs clearance has been done in the wrong declarant’s name
- revising an incorrect form of representation
- the customs clearance has the wrong number of packages or the gross mass is incorrect, and the goods are released from a temporary storage facility or a customs warehouse
- the customs procedure is incorrect (only allowed under certain circumstances)
- if the temporary storage operator or the warehouse keeper for some other reason cannot release the goods.
Send the application concerning express claim to the Customs registry office. If you send the application by email, write “Pikaoikaisuhakemus” (application concerning express claim) in the subject line.