Apply for the authorisation using the code 7TKL (Authorisation to apply Article 177 of the UCC) as additional document to the transaction in the message or in box 44 of the SAD. Send the invoice to Customs as attachment to the message or as additional document to the SAD. In the Import Declaration Service, this is not possible.
The authorisation will not be issued
- if the consignment contains products subject to restrictions or
- if the consignment is subject to commercial policy measures (e.g. anti-dumping duty/countervailing duty) or
- if the goods are placed under a special procedure.
The consignment must be cleared through Customs. Read more about Customs clearance of a postal parcel after delivery
Customers in Åland are requested to contact Customs in Mariehamn for further information on how to clear undeclared postal parcels through customs.
Please note that you cannot use the Import Declaration Service to clear an undeclared postal parcel, which has been delivered directly to your company. A request for post-clearance must be made for the consignment in accordance with the instructions mentioned above.
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 a request for repayment or remission of customs duties concerning 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
Importers shall on their own initiative calculate and declare the import VAT to the Tax Administration. If you need a customs clearance decision for the purpose of the information request, please consider the following:
- If a representative has carried out the customs clearance for the company, it is usually the representative who sends the customs clearance decision to the company. Check where your company’s customs clearance decisions to be archived are sent. The customs clearance decision may be in paper or electronic form. Make sure that your representative knows to which address your company’s customs clearance decisions shall be sent, so that the person who declares the VAT details to the Tax Administration gets the required details.
- If the company has carried out the customs clearance online, the customs clearance decision is in the Import Declaration Service. (The service is not an archive, so you can only see the latest customs clearance decisions there for a limited period of time.)
- If the customs clearance has been carried out in message format from the company’s own data system, the customs clearance decision is also there.
In the Tax Administration’s My Tax, you will find the comparison data on imports, sent to the Tax Administration by Customs. The comparison data is based on the customs clearance decision, which contains not only the customs value but also the customs duties and other charges levied by Customs.
If you need a list of the customs clearance decisions, read the instructions on the archiving of import clearance documents.
- the commodity code with the highest import duty according to the tariff/preferential treatment
- the customs value of the whole consignment as customs value
- the quantity of the whole consignment as quantity
- code XXX and explanation: no commercial policy measures are applied, no products subject to restrictions in the message declaration in the additional information on the goods item or in box 44 on the SAD.
Taric is the EC’s common customs tariff, which is used e.g. to define Union taxes and payments. The Taric codes are located in the Taric database. It contains a nomenclature, code numbers and additional coded, amounts of customs duties to be implemented, other bases for charges as well as information needed regarding administration or actions to be implemented on import and export.
The declarant, who submits a customs declaration or on whose behalf it is submitted through the Import Declaration Service, must personally archive all documents pertaining to the import.
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 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.
Negation codes are used to indicate products that are not subject to any import or export restrictions. For example, if an imported toy does not contain cat or dog fur, which are prohibited items, the negation code for the toy is Y922.
Negation codes and other conditional and additional codes can be checked in the EU TARIC database for each commodity code.
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.
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 apply for repayment of the import duties and taxes if, for example, you have cancelled the purchase and sent the goods back to the seller outside the EU or if the value of the goods was incorrectly declared.
Read more: Returns, repairs and replacements
Applications are processed in order of receipt. Applications for a revised decision that are sent in by private persons take about two months to process from the date when they become pending.
The processing time for applications sent by businesses is slightly longer: about four months from registering the case as pending.
If you haven’t received a decision within the average processing times, you can enquire about your case from the Customs registry office at kirjaamo(at)tulli.fi or 0295 527 000. Please try to avoid unnecessary queries, as they cause delays to the processing of the applications.
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
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