Invalidation of a declaration

You have lodged an import customs declaration and the declaration contains errors that cannot be amended. A new import customs declaration must be submitted for the goods and the original customs declaration must be invalidated. Example: you have provided the wrong details on the declarant or the goods cannot be released for the requested customs procedure. These details cannot be amended. 

• Submit a standard customs declaration (A) where you provide the additional information code “FIXXX - Other additional information” with the MRN of the original customs declaration as its description, and the tax date of the original declaration as the tax determination date. 
• Once you have received a customs clearance decision for the replacement declaration, you can request invalidation of the original declaration. In the invalidation request, you must enter a reason for the invalidation, for example “V-12 – Incorrect declarant / incorrect form of representation” in the Customs Clearance Service or the message. In addition, you must provide, both in the Customs Clearance Service and in the message, the MRN of the new replacement declaration and more specific details on the reasons for the invalidation, and add the attachments based on which Customs can verify the reason for the invalidation.

Before the customs clearance decision, you can use the following reason codes for the invalidation:

• “A-12 – Goods placed under another customs procedure”. Also provide the MRN of the replacement customs declaration.
• “D-12 – Duplicate declaration”. Also provide the MRN of the replacement customs declaration
• “E-12 – The placing of goods under a customs procedure is not possible due to special circumstances”. Enter an explanation for the reason.
• “U-12 – Union goods declared”. Enter an explanation for the reason.
• “V-12 – Incorrect declarant / incorrect form of representation”. Also provide the MRN of the replacement customs declaration.
• “V-14 – Incorrect information declared”. Also provide the MRN of the replacement customs declaration.

You have lodged an import customs declaration and the declaration contains errors that cannot be amended. A new import customs declaration must be submitted for the goods and the original customs declaration must be invalidated. Example: you have provided the wrong details on the declarant or the goods cannot be released for the requested customs procedure. These details cannot be amended. 

• Submit a standard customs declaration (A) where you provide the additional information code “FIXXX - Other additional information” with the MRN of the original customs declaration as its description, and the tax date of the original declaration as the tax determination date. 
• Once you have received a customs clearance decision for the replacement declaration, you can request invalidation of the original declaration. In the invalidation request, you must enter a reason for the invalidation, for example “V-12 – Incorrect declarant / incorrect form of representation” in the Customs Clearance Service or the message. In addition, you must provide, both in the Customs Clearance Service and in the message, the MRN of the new replacement declaration and more specific details on the reasons for the invalidation, and add the attachments based on which Customs can verify the reason for the invalidation.

Before the customs clearance decision, you can use the following reason codes for the invalidation:

• “A-12 – Goods placed under another customs procedure”. Also provide the MRN of the replacement customs declaration.
• “D-12 – Duplicate declaration”. Also provide the MRN of the replacement customs declaration
• “E-12 – The placing of goods under a customs procedure is not possible due to special circumstances”. Enter an explanation for the reason.
• “U-12 – Union goods declared”. Enter an explanation for the reason.
• “V-12 – Incorrect declarant / incorrect form of representation”. Also provide the MRN of the replacement customs declaration.
• “V-14 – Incorrect information declared”. Also provide the MRN of the replacement customs declaration.

The message must identify the applicant. As the applicant, enter the declarant in the original declaration. If the original declaration was submitted by a representative using indirect representation, provide the indirect representative that submitted the original declaration as the applicant.

After the customs clearance decision, you can use the following reason codes for the invalidation:

• “D-12 – Duplicate declaration”. Also provide the MRN of the replacement customs declaration.
• “U-12 – Union goods declared”. Enter an explanation for the reason.
• “V-12 – Incorrect declarant / incorrect form of representation”. Also provide the MRN of the replacement customs declaration.
• “V-14 – Incorrect information declared”. Also provide the MRN of the replacement customs declaration.

Always provide the reason for the invalidation in the request:

• Example: If you have mistakenly provided two customs declarations for the same goods, you can request invalidation of one of the customs declarations. In such cases the reason for invalidation is “D-12 – Duplicate declaration” in the message or the Customs Clearance Service. Always provide the MRN of the duplicate customs declaration.
• Example: You have provided incorrect details in the import customs declaration, and the details cannot be amended. Submit a standard customs declaration (A) where you provide the additional information code “FISUR – Replacement declaration” with the MRN of the original customs declaration as its description, and the tax date of the original declaration as the tax determination date. Note that if you have not received a decision on release for the goods, you should exceptionally provide the detail for the replacement declaration with the additional information code “FIXXX – Other additional information. Once you have received a customs clearance decision for the new replacement declaration, you can request invalidation of the original declaration. In this case, the reason for invalidation is “V-12 – Incorrect declarant / incorrect form of representation” in the message or the Customs Clearance Service. Always provide the MRN of the new replacement customs declaration.
  • Always enter the details of the bank account to which the repayment should be made. If there is no account number, the repayment can be directed to the bank as a payment order in exceptional circumstances.
    • In such cases, the message declarant selects “K – Payment order/Cash delivery” and enters the name of the account holder and the person’s address details in Finland.
    • In the Customs Clearance Service, select “Payment order/Cash delivery” and enter the name of the account holder and the person’s address details in Finland.

If you have submitted a periodic customs declaration, but no loads have arrived for the period, you must send a request for invalidation of the declaration. Send the form on invalidation of an import declaration (Customs form 974, in Finnish) to the address tulliselvitystuki(at)tulli.fi.

If the declaration was submitted with a SAD form to a customs office, send the form on invalidation of an import declaration (Customs form 974, in Finnish) to the customs office.

You can request invalidation of an incorrect customs clearance by sending an application for repayment or remission of customs duties (Customs form 643, in Finnish). Enclose both customs clearance decisions as well as the document. Read more on How to write a claim for revision with an application.