How to write a claim

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. Enclose with the application all the information and documents needed to solve the matter. Please note that Customs does not accept memory sticks, compact discs or other data storage tools as attachments to the applications.

Customs will repay the import duties and taxes directly into your bank account if the conditions for repayment are met. However, the refund does not show in your bank account immediately once you receive the decision; it may take several days for the funds to be transferred.

The application must contain the following information:

  • decision appealed against
  • which amendments to the decision are requested
  • the grounds for demanding an amendment of the decision
  • name, address, telephone number and e-mail address of the appellant
  • account number (BIC and IBAN).

Attach the original decision (or a copy) that you want amended to the application as well as documents to which you are referring in your claim, and which can have an impact on the outcome of the case.

When requesting change of commodity code, attach the invoice or similar document indicating what the goods are. To speed up the processing of the matter, provide also the goods description in Finnish.

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.

An agent must present a power of attorney, unless the agent is a lawyer or a legal aid counsel. If the agent is authorised to also receive the repayment, a specific power of attorney that validates the agent’s right to receive the money is required.

Points to consider

Send the application for a revised decision to the Customs registry office by e-mail to kirjaamo(at) or by post to Finnish Customs, Applications for a revised import decision, P.O. Box 512, 00100 Helsinki.

You can apply using the following customs forms:

  • customs form 643s or 643r (application for repayment/remission of customs duty, in Finnish or Swedish)
  • 99s or 99r (Amendment notification leading to post-clearance recovery, in Finnish or Swedish. You can also apply for repayment using this form)


  • a free-form application containing the required or similar details as well as any other necessary information.

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