Invalidation of an import declaration

An import declaration that has already been accepted can be invalidated. A simplified customs declaration can be invalidated after a decision on release, if no goods have been entered for release in the periodic customs declaration.

If a customs clearance decision has already been made regarding the customs declaration, you should request invalidation with a message or by contacting Customs via in the Customs Clearance Service. If you don’t use message exchange and you can’t lodge an invalidation request in the Customs Clearance Service, you can request invalidation with a form or with a free-form application by email or letter. Read more on  How to write a claim for revision with an application

Invalidation of a customs declaration before a decision 

You can request Customs to invalidate an accepted declaration if you have provided an incorrect customs procedure by mistake or if, due to particular circumstances, it is no longer justified to place the goods under the indicated procedure. You must enter the reason for the invalidation and the replacement declaration if you have submitted one. 

If you have submitted the customs declaration with a message to the new customs clearance system, you should request invalidation with an invalidation message. Customs will respond to the request with an invalidation notification or a rejection notification. If you have lodged the customs declaration in the Customs Clearance Service, you should request invalidation in the same service. Go to the “Summary and submission” section in the Customs Clearance Service and choose invalidation request as the reason for the contact. 

If you have lodged the declaration in the service “Import declarations for businesses – special procedures”, you must apply for invalidation using a form. Send the form on invalidation of an import declaration (customs form 974s, in Finnish) to the address tulliselvitystuki(at)tulli.fi. If the invalidation is justified, an invalidation notification will be sent to you.

If Customs has notified you that the goods will be subject to control, the invalidation request cannot be accepted until after the goods control.

  • 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.

Invalidation of a periodic customs declaration after the decision on release

The invalidation request must be sent to Customs within 90 days of the date of acceptance of the customs declaration.

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. Customs will accept or reject the invalidation request.

  • You have received a decision on release for a simplified import customs declaration and the customs declaration contains errors that cannot be amended in the supplementary declaration, or errors that cannot be amended after the release. A new import customs declaration must be submitted for the goods and the original customs declaration must be invalidated. Example: you have provided an incorrect detail on the declarant in a simplified import customs declaration and the detail 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. 
    • 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 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 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 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 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, both in the Customs Clearance Service and in the message, 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. 

After the decision on release, 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.

Invalidation of a customs declaration after the customs clearance decision

The invalidation request must be sent to Customs within 90 days of the date of acceptance of the customs declaration.

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

Invalidation of a clearance decision is requested with an invalidation message. In the Customs Clearance Service, invalidation is requested via the “Invalidation request” button on page “Summary and submission” or via the “Contact Customs” button on the frontpage of the service. If you have submitted a replacement customs declaration, provide the MRN of the replacement declaration.

Invalidation should primarily be requested electronically. You can make the invalidation request with a form as well. Read more on How to write a claim for revision with an application.

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 payment” 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 payment” and enter the name of the account holder and the person’s address details in Finland.

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.

Invalidation should primarily be requested electronically. You can make the invalidation request with a form as well. Read more on How to write a claim for revision with an application.


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 974s, 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 974s, 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 643s, 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.