How to write a claim

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.

Comparison between the incorrect currency rates used by Customs and the ECB exchange rates 1 May 2016–30 June 2019 (xls)
Applying for refund due to exchange rate error

A claim for a revised decision can be lodged on the following grounds:

  • overcharged amounts of import or export duty
  • defective goods or goods not complying with the terms of the contract
  • error by Customs
  • equity.

Who can apply for a revised decision?

You can apply for a revised decision yourself or authorise an agent, e.g. a forwarding company, to do so on your behalf.

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.

You can only submit your application once

Please complete your application with care, you can only submit it once. If you wish to send additional information, please indicate clearly which application the information concerns.

You can contact the Customs registry office to find out when Customs received your application, that is, the date when the application became pending.

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.

 

Submit the application to Customs within the time limit

90-day time limit

If the goods were mistakenly declared for the wrong customs procedure or if wrong goods were declared for the customs procedure and a customs debt was incurred, you can apply for invalidation of the customs declaration. Submit the application to Customs within 90 days of the date of acceptance of the customs declaration.

1-year time limit

If the goods are defective or do not comply with the terms of the contract, and the goods have been taken out of the customs territory of the Union or destroyed, submit the application within one year of the date of notification of the customs debt (=date of confirmation of the customs clearance decision).  If the goods are destroyed, it must take place under customs supervision. Customs’ Command Centre, tel. +358 295 527 041, must be contacted when goods are to be destroyed.

3-year time limit

If you are applying for repayment or remission of custom duty in the case of overcharged amounts of customs duty, error by Customs or equity, the application must be submitted within three years of the date of notification of the customs debt (=date of confirmation of the customs clearance decision).

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

 

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.

Go to oikeus.fi for instructions on how to appeal
Go to oikeus.fi for the list of court fees

Applicable legislation

The provisions on repayment and remission of customs duties and on post-clearance recovery of customs duties are laid down in

 

                            

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