Lodging a claim for a revised decision

The obligatory first step of the amendment process is to file a claim for revision of a decision made by Customs. This applies to decisions made after 1 January 2016. Only against a decision made based on a claim for a revised decision can an appeal be lodged with Helsinki Administrative Court.

The processing time for a claim for a revised decision is about three months.

Points to consider

Send the application for a revised decision to the Customs registry office by e-mail to kirjaamo(at)tulli.fi 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)

or

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

Read more:

 


You can enquire about the matter by contacting the Customs registry office by email to kirjaamo(at)tulli.fi, or by phoning 0295 527 000. The registry office will tell you the date when Customs received your claim for a revised decision, that is, the date when the application became pending.

Please note that the processing of your application takes about three months.


The refund may not yet show on your bank account when you receive the decision, as it may take a few days for the funds to be transferred to your account.


You can lodge an express claim if the customs invoice relating to the customs clearance decision has not yet been paid and there is at least seven days until the invoice is due. Only applications for lowering of the taxes can be processed as express claims. Applications involving requests for subsequent recovery and changes to the commodity code cannot be processed as express claims.

Read more: Express claims

 


If the customs clearance was done by an agent on your behalf, ask the agent for the customs clearance decision. If you did the customs clearance yourself using our Import Declaration Service, log in to the service using the same online banking ID.
As soon as you have agreed to the terms of use, the Front page opens and you can print out the customs clearance decision.

According to the terms of use of the Import Declaration Service, a private person is responsible for keeping a file of the customs clearance documents for the current year + for 3 years following the customs clearance, and businesses, in turn, for the current year + for 6 years following the customs clearance. You may be asked to show the documents to Customs.


You can make a new (replacement) customs clearance for the right customer. Use the same tax determination date in the replacement clearance as in the original customs clearance. Send an invalidation request of the incorrect customs clearance to the Customs Registry Office

You can lodge an express claim if the customs invoice relating to the incorrect customs clearance decision has not yet been paid and there is at least seven days until the invoice is due. If the due date has already passed, both invoices have to be paid and a repayment can be applied for retrospectively.

Read more: Express claims

 


If you are notified that the consignment is being held at the storage facility because of an incorrect figure provided for the number of packages or the weight, you can get the goods released by filling in a new customs clearance immediately with the correct details. After this, you can apply to have the incorrect customs clearance decision revised in exchange for the replacement clearance. As a rule, though, both the clearances must be paid by the due date if no revision has been made by then.

  • Send a free-form application for invalidation of the incorrect customs clearance decision to kirjaamo(at)tulli.fi.
  • Enclose both the clearance decisions and a document where the right details can be established as well as an assurance from the warehouse keeper that the consignment cannot be released based on the incorrect release decision.

Please note that the warehouse keeper can still exceptionally release the goods, then a replacement customs clearance is not required.

Permitted exceptions between the goods records and the decision on release of the import

A temporary storage keeper can release the goods, even though the following data in the decision on release differ from the data in the records of the temporary warehouse:

  • Container number
  • Marks and numbers of packages
  • Information on the means of transport
  • Number of containers (quantity) and gross mass, provided that the quantity in the decision on release is larger than the quantity in the records. The warehouse keeper can release the goods, since the deviation does not in itself lead to an incurring of a customs debt.
  • The location information of the goods, including the warehouse ID.

You should lodge your claim with Customs within the given time limit

30 days

In all other matters except those concerning repayment or remission of customs duty (e.g. penalty fees).

3 months

If you’re applying to have the customs declaration invalidated based on Article 174 (previously Article 237) of the Union Customs Code. For example when returning goods ordered online.

12 months

If you’re applying for a revised decision based on Article 116(1)(b) (previously Article 238) of the Union Customs Code. For example when returning a company’s goods that are defective or do not comply with the terms of the contract.                                           

3 years

If you’re applying for repayment/remission based on Article 116(1)(a), (c) or (d) (previously Article 236) due to overcharged amounts of customs duty, due to error by the competent authorities or due to reasons of equity.


The provisions on repayment and remission of customs duties and on post-clearance recovery of customs duties are laid down in the revised Union Customs Code (UCC) of the European Union. 


                            

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