Invalidation of a declaration

If your customs declaration was submitted in message format, you can request for invalidation with invalidation request message FI414. Message declarants must provide the details of the applicant with an amendment request message. As the applicant, enter the declarant indicated in the original declaration. If the declaration does not have a declarant, such as in tax border declarations, you should indicate the importer as the declarant. 

If a customs declaration sent by a forwarder in message format has received a decision on release, the company concerned can apply for invalidation in the Customs Clearance Service. First, you must search the customs declaration submitted in message format in the Customs Clearance Service with the “Advanced search” tab, and then change the method of transaction. Read the instructions on switching the transaction channel.

If your customs declaration was submitted in the Customs Clearance Service and or the transaction channel was switched to the Customs Clearance Service, you should start your invalidation request on the “Summary and submission” tab and with the “Invalidation request” button. 

If you are applying for invalidation after receiving a decision on customs clearance or release, you should submit your invalidation request to Customs within 90 days of the approval date of the customs declaration. If you are applying for invalidation after this due to an incorrect declarant, you should submit a free-form contact request.

In your invalidation request, be sure to always include the reason for the invalidation. All the invalidation reason codes are available in list NCL061 of the Code lists. Note that it is possible to use certain codes in import only before a decision on release is generated on the customs declaration. Read in more detail in the example cases about invalidation requests and the reason codes to be included in them.

A decision on customs clearance or release is required for the supplementary customs declaration to be included in the invalidation request prior to submitting it.

Provide payment details for a possible refund:

• is the refund to be paid to the importer or representative
• the refund amount applied for in euros.
• bank account details.

If the bank account is not in a SEPA country, provide the name of the bank as the account holder and the address of the bank as the address. 

If there is no account number, the repayment can be directed to the bank as a payment order in exceptional circumstances. In such a case, you should select ”K” for a payment order or money transfer, and enter the name of the recipient in Finland as the account holder, along with their address details. In the Customs Clearance Service, select “payment order” or “money transfer” and enter the name of the refund recipient and their address details in Finland.

Invalidation should primarily be requested electronically. If you are not using message exchange, you will not be able to submit an invalidation request in the Customs Clearance Service, or the customs declaration was submitted in the Import declarations for businesses – special procedures (ITU) or a customs official submitted the customs declaration at a customs office, you can submit your invalidation request with a form or by a free-form application by email or letter. More information on alternative methods is available on the import corrections page at Amendment using a paper form.

Before you submit an invalidation request, you usually need to submit a replacement customs declaration for invalidating the incorrect customs declaration. When a decision on customs clearance or release has been issued for the declaration, you can replace provide the MRN of the replacement customs declaration with an invalidation request.

If you have made a new declaration, but you still have not received a decision on invalidation for a previous incorrect declaration, you must pay the import duties for both clearances by the due date.

Always provide the replacement customs declaration in standard format as follows:

• Choose declaration type A.
• Use the same information as in the original declaration and change only the incorrect information, for example incorrect declarant information or an incorrect customs procedure code.
  • If for example the location of the goods or the previous document was provided correctly in the original declaration, you should provide the information in the replacement declaration according to the original declaration. 
• Enter the tax date in the original customs declaration as the tax determination date. If the goods in the original declaration have not yet been released for a customs procedure or the matter involves a simplified customs declaration, you should provide the approval date of the original customs declaraiton as the tax determination date.
• You should indicate that you are submitting a replacement customs declaration. Enter additional information code “FISUR” indicating a replacement declaration, and as its description enter the MRN of the original customs declaration. 
  • Note that if you have not received a decision on release for the goods, you should exceptionally provide the detail for the replacement declaration and the MRN of the original customs declaration with the additional information code “FIXXX – Other additional information”. 

You have lodged an import customs declaration and the declaration contains errors that cannot be amended. Such an incorrect item of information can for example involve the declarant, or you may have requested release of goods for a customs procedure that is not possible to use. A new import customs declaration must be submitted for the goods and the original customs declaration must be invalidated. 

• Using the correct information, 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 “V-12 – Incorrect declarant / incorrect form of representation” as the reason for the invalidation in the Customs Clearance Service or the message. In addition, you must provide 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.

It is possible, in certain cases, to invalidate a simplified import customs declaration even if a decision on release has been obtained for the goods. However, Customs will always consider case-by-case if a customs declaration can be invalidated after the release decision. 

• You have received a decision on release for a simplified import customs declaration, and the customs declaration contains errors that cannot be amended with a summarising periodic declaration for replacement, and the information cannot be corrected. Such incorrect information in a customs declaration can for example involve the type of representation. A new import customs declaration must be submitted for the goods and the original customs declaration must be invalidated. 
  • With the correct information, 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 approval date of the original declaration as the tax determination date. Leave out the information on the consignment from the summarising periodic declaration that is submitted as a replacement.
  • 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 “V-14 – Incorrect information declared” as the reason for invalidation in the message or the Customs Clearance Service. In addition, you must provide 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.
• You have mistakenly submitted two simplified import customs declarations for the same goods. You must be able to provide proof of such an error.
  • In the invalidation request, you must enter “D-12 – Duplicate declaration” as the reason for invalidation in the message or the Customs Clearance Service. In addition, you must provide, both in the Customs Clearance Service and in the message, the MRN of the duplicate declaration that is to remain valid, along with more specific details on the reasons for the invalidation. You should also add the attachments based on which Customs can verify the reason for the invalidation.
• You have submitted a simplified customs declaration for electricity supplied to an electrical grid for which a supplementary declaration is submitted for a period. No electricity is supplied to the grid during the period, so the simplified declaration you’ve submitted is unnecessary.
  • In the invalidation request, you must enter “V-14 – Incorrect information declared” as the reason for invalidation in the message or the Customs Clearance Service. In addition, you must provide a more specific explanation on the reasons for the invalidation, and add the attachments based on which Customs can verify the reason for the invalidation.

• You have declared a consignment in your own name using the Import Declaration Service for private customers, even though the consignment was addressed to your company. 
  • Please note that consignments for businesses cannot be declared in the Import Declaration Service for private persons. If a VAT-registered business has lodged a customs declaration in the Import Declaration Service for private persons, the Business ID is not provided in the declaration. This means that the collection of VAT is not aimed at the company in the MyTax service. In the Import Declaration Service for private persons, the VAT is always collected with a customs clearance decision upon import.
  • In message format or in the Customs Clearance Service, you should provide a new standard customs declaration with the information on the customs debtor (A) where the tax date of the original customs declaration is included as the tax determination date. Remember to enter the number of the original customs declaration in the replacement declaration either with the codes FIXXX or FISUR. For more specific steps, consult the instructions for submitting a replacement customs declaration.
  • Once you have received a customs clearance decision for the replacement declaration, you can request invalidation of the original declaration in the Customs Clearance Service. In the invalidation request, you must enter “V-12 – Incorrect declarant / incorrect form of representation” as the reason for invalidation. In addition, you must provide 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 correct orderer of buyer of the goods. You can also apply for invalidation according to the instructions for private persons (form 1147).
    • Remember to provide the account contact details for a possible refund.
• You have by mistake submitted two customs declarations for the same goods, and both declarations have resulted in customs clearance decisions.
  • You can request invalidation of the other customs declaration. In such a case, the reason for invalidation is “D-12 – Duplicate declaration”. Always provide the MRN of the customs declaration that is to remain valid.
    • Remember to provide the account contact details for a possible refund.
• After you have received a customs clearance decision, you notice that you have provided incorrect information in the import declaration, and it is not possible to correct that information. For example, you have entered an incorrect requested procedure in the customs declaration.
  • Using the correct information, submit a new standard customs declaration (A) where you provide the additional information code “FISUR” indicating a replacement declaration. Enter 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 and the MRN of the original customs 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-14” indicating incorrect submitted information. Always provide the MRN of the new replacement customs declaration.
    • Remember to provide the account contact details for a possible refund.

If the storage operator refuses to release the goods, you should submit a new replacement customs declaration using the correct information, and request for invalidation of the incorrect declaration. Request a document for invalidation that contains the correct information for Customs to check.

Customs submits a draft decision on rejective outcomes to customers for comments. If you disagree for example on the reasons for a draft decision or on any other matters, you can submit a rejoinder with your comments. 

Even if a rejoinder is submitted regarding a draft decision, Customs can nonetheless issue a rejective decision. If you disagree with Customs about any decisions given, you can apply for amendment with Helsinki Administrative Court. The request for judicial review is subject to a charge. Instructions on the page regarding declaration amendments.