When doing business with Customs you can pay customs duties and taxes or lodge guarantees with these means of payment:

  • cash
  • cheque
  • Visa Debit/Credit
  • Visa Electron
  • Mastercard Debit/Credit
  • Maestro and
  • V Pay.

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 reference amount for inward processing or temporary admission is the maximum amount of customs debt as well as VAT and excise debt (liability for customs duty and liability for tax) possibly to be collected for goods simultaneously under a procedure. However, a guarantee is required only for the liability for customs duty.

You can request preferential treatment on the customs declaration. On the customs declaration, you must provide the codes for customs treatment and for documents of origin.

In the following code lists, you will find the codes to be used in the customs declaration:

  • 0017 Customs treatment (preferential treatment)
  • 0127 Customs system

Provide these details in the basic information on the goods item. As additional document for the item, also provide the document code for the certificate of origin. You will find it in code list 0006.

You can request preferential treatment on the customs declaration as well as a specific time limit for presenting the proof of origin after the import. Note that a guarantee will also be reserved.

In a case of online clearance by a private person, a guarantee cannot be reserved for presentation of a missing document afterwards. If you are applying for preferential treatment, you must be able to provide the proof of origin. You can apply for preferential treatment afterwards through revision, when you have reseived an appropriate proof or origin for the goods.

If a private person already can present the proof of origin when clearing the goods online, they cannot enter the proof of origin on the electronic declaration. They must contact Customs (customs clearance, private persons).

The exporter in the exporting country draws up a declaration of origin for the buyer in the EU. The exporter draws up this standard form declaration of origin in the commercial document that is related to the export consignment containing originating products and where the originating products have been sufficiently specified to identify them.

The exporter must have a decision on approved exporter authorisation issued by Customs if the value of the originating goods in the consignment exceeds 6,000 euros. Approved exporters must include the number of their authorisation in the declarations of origin they draw up. As for exports from Canada, the exporter provides its business number on the origin declaration, no separate authorisation or authorisation number is required.

Any exporter can draft a declaration origin if the value of the originating products in the export consignment does not exceed 6 000 euros. In such cases, the declaration of origin must bear the original signature of the exporter.

You can request Customs to revise the customs clearance decision so that the full duty (so-called third country duty) already levied is changed into a preferential duty. The change will also affect the amount of VAT levied.

  • 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.

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 reference amount of the end-use procedure is the maximum amount of unlevied import duties for goods simultaneously under the procedure. Unlevied customs duties upon import means the difference between the uncollected general customs duty and the reduced rate of duty for end-use.

The import reference amount is the company’s largest amount of customs debt during the credit period.

In order to make sure that the guarantee is sufficient, it is recommended that the entered import reference amount be the customer’s greatest customs debt in 7 weeks. The company can enter a greater reference amount if it wants enough margin for fluctuations in customs invoicing.

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.

Goods subject to charge and free goods are declared with separate customs declarations.

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 Taric database

A 10-digit commodity code is declared upon import. The commodity codes can be found in the Taric database. If you don’t know or cannot find the right commodity code, ask for the right code from Customs Information Service, tel. 0295 5206. You can also request it electronically.

Read more on commodity codes

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.

Read more on archiving

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.

Read more:


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)
  • 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 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


You can enquire about the matter by contacting the Customs registry office by email to kirjaamo(at), 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.
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.

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) 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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