Correcting an import declaration
An import declaration can be corrected up until Customs has made a decision regarding the declaration. Details in a simplified customs declaration for import can be corrected by making a supplementary customs declaration. If errors in the declaration can’t be corrected or if the customs declaration is unnecessary, the customs declaration must be invalidated. If a customs decision already has been made for the import declaration, a claim for revision must be made.
Customs may request an amendment of the declaration
If Customs notices errors or insufficiencies in the customs declaration, the message exchange customer is notified with an error notification. Incorrect or insufficient information must be corrected or details added to the customs declaration. Furthermore, you can correct any other errors or information you notice that is affected by the incorrect details. The error notification indicates the time limit for making the correction.
As a response to the error notification received from the new Customs Clearance System (UTU), you must respond with an amendment request message. However, to an error notification from the service Import declarations for businesses – special procedures (ITU), you must respond by sending a corrected customs declaration message.
If the customs declaration has been made in the new Customs Clearance Service and Customs detects errors in the declaration, the customer receives a rejection notification. You can correct the declaration you’ve submitted by opening it again in the online service. Correct the erroneous details and resend the declaration to Customs for processing.
Correcting an import declaration submitted with a SAD
If the SAD form contains errors or insufficiencies, Customs notifies you and requests that you correct the details. You can correct details on the SAD, e.g. over the counter at a customs office.
Correcting a customs declaration before a decision
Not all details in the customs declaration can be amended. These include trader details such as declarant (importer), representative (agent) and type of representation. Likewise, the procedure requested in the customs declaration can’t be corrected. An additional procedure can’t be corrected after the release if, for example, the prerequisite for the release was the presentation of a specific authorisation/document. Other details can be corrected. However, the declaration can’t be corrected if Customs has decided to carry out goods control.
- Import declarations submitted by message to the new customs clearance system can be corrected by sending an amendment request message. The amendment request message can only be sent by the submitter of the original declaration.
- A customs declaration submitted in the customs clearance service can be corrected on the “Summary and submission” page. Send the corrected declaration to Customs again for processing.
- Customs declarations submitted in the service Import declarations for businesses – special procedures can be corrected up until the goods have been presented to Customs. An import declaration submitted by message can be corrected by sending the corrected customs declaration message directly to the customs system. If you can’t send the message successfully, please contact the Electronic Service Centre (spake.tuonti(at)tulli.fi) and ask if you can correct the declaration.
Details that can be corrected in a supplementary customs declaration
If a simplified customs declaration has been submitted, some details can be corrected by submitting a supplementary customs declaration.
You can correct the following details with a supplementary declaration:
- additional reference
- details concerning value (term of delivery, currency and total price of the item to be cleared, transaction price at goods item level and adjustment items, statistical value)
- customs treatment
- location of goods
- postal address for periodic filings
- warehouse ID
- nature of transaction
- relationship between the buyer and seller
- tax calculation details
If a declaration has been submitted as a simplified periodic customs declaration, some details can be corrected with a supplementary declaration. Read more on the supplementary periodic declaration.
If you have corrected details you are not allowed to correct with a supplementary declaration
- If you have corrected details you are not allowed to correct in a declaration in message format, Customs will reject the supplementary declaration and send a decision on rejection. You must correct the details and send a new supplementary declaration to Customs.
- If you have corrected details you are not allowed to correct in a SAD, you must correct the details and send a new supplementary declaration to Customs.
Correcting a customs declaration after the customs clearance decision
When you have received a customs clearance decision, you can no longer correct the declaration, but rather you must apply for a revised decision. Read the instructions in the customs clearance service on how to draft an application for a revised decision.
Claims for revised decisions submitted by message to the new customs clearance system cannot be expedited. Request a revised customs clearance decision electronically with a “free-form contact” message. In the request for revision, provide the reason for the revision and the detail you wish to be corrected in the declaration. Attach to the request the required documents, such as the invoice. Customs will respond to the request for revision with an amendment notification or a rejection notification.
In the “Contacts” section of the customs clearance service, you can request revision of a customs declaration submitted in the customs clearance service. Choose “fee-form contact” and request for revision as well as the reason for the revision. In the free-form contact field, write the original detail you wish to have amended in the declaration as well as the correct detail you want to use in the declaration. Enter your email address and bank account details, if you are applying for a refund or cancellation. Attach to the application the required documents, such as the invoice. Customs will accept or reject the amendment.
If you don’t use message exchange or you can’t lodge a request for a revised decision in the customs clearance service, you can request the amendment or invalidation with a customs form. Read more on How to write a claim for revision with an application.
Declarations submitted in the service Import declarations for businesses – special procedures
A claim for revised decisions of declarations submitted in the service Import declarations for businesses – special procedures, can only be processed as express claims before the day the taxes imposed in the customs clearance decision are due, if the taxes have not yet been paid. Commodity code amendments and ambiguous applications cannot be processed as express claims. Read more on express claims.
If you have cleared goods for the wrong customer in the service Import declarations for businesses – special procedures, you can immediately submit a new replacement clearance for the right customer. Use the same tax determination date in the replacement clearance as in the original customs clearance. Request an invalidation of the erroneous declaration.
How to write a claim
You can apply for revision of a customs clearance decision by sending an application for repayment or remission of customs duties (Customs form 643s) (in Finnish) or an amendment notification leading to post-clearance recovery (Customs form 99s) (in Finnish) to Customs. Read more on How to write a claim for revision with an application.
If you have made a customs declaration with erroneous details and have received a customs clearance decision, you must correct also the statistics of goods with relief from customs duties. A correction of the statistics must always be done when you’ve provided an incorrect detail on the holder of the goods, commodity code, value or quantity. You can correct the statistics e.g. with a form. Read more on How to write a claim for revision with an application.
What do I do if the storage operator doesn’t release the goods, because of the incorrect details in the import release decision?
If you notice in the customs declaration that there are discrepancies in the details regarding the packages or the weight, you can request an amendment of the declaration with a “free-form contact” message. In urgent cases you can make a new customs declaration at once and ask that the incorrect customs declaration be invalidated. Attach to the customs declaration an assurance from the storage operator that the consignment will not be released based on the incorrect release decision.
Please note that the storage operator can still exceptionally release the goods, in which case, a replacement customs clearance is not required. Read more on exceptions on the page End of temporary storage.
If the customs debtor in the custom declaration is incorrect; i.e. the goods holder, declarant or importer is changed, always make a new import declaration with the details of the correct declarant, importer or goods holder.
Make a new replacement declaration with information on the correct customs debtor, but enter an exceptional tax determination date, i.e. the tax determination date of the original decision. You can give the customs declaration an exceptional tax determination date only if you enter additional procedure code 680.
When you have made a new replacement declaration, make a claim for revision of the original customs declaration.
A company’s consignment can’t be cleared in the Import Declaration Service for private persons. If a VAT-registered company lodges a customs declaration in the Import Declaration Service for private persons, the business ID is not entered 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.
If you are a new importer, check that your company has an EORI number. The number must be entered in the customs declaration. You log in to the Customs Clearance Service using Suomi.fi identification.
You can make an application for revision in the Customs Clearance Service or with a customs form. You can make an application for revision in the service, only if the original customs declaration was made in the service. Always attach to the application the replacement clearance decisions and decisions on release or the declaration’s MRN. If the application for revision is made because the customs debtor in the original customs declaration was incorrect, the correct customs debtor must be verifiable in the documents attached to the application for revision. For example, you can attach an invoice or order confirmation by which Customs can verify the correct person who ordered or bought the goods.
- Read more on how to apply for revision on Customs’ website
- Read more about lodging a customs declaration retrospectively