Correction/amendment of a customs clearance
If you wish to correct any details that you have provided in a customs declaration or if you, for example, are cancelling the purchase, you can submit an amendment request for your declaration.
What should I do if I am returning goods or sending them for repair or exchange?
Who can request an amendment (administrative review)?
You can request an amendment, that is, an administrative review of a customs clearance decision if you are the recipient (consignee). You can make an amendment request even if a transport company has declared the goods on your behalf. Another person or a transport company can also request an amendment on your behalf.
When can I request an amendment?
You can request an amendment for your customs clearance decision in the following situations:
- You returned the goods, i.e. cancelled a purchase.
- You received defective goods or the wrong goods.
- You entered an incorrect detail in your declaration (for example currency, value or commodity code for the goods).
- Your parcel has been returned to the sender (consignor).
- You are applying for a reduced customs duty rate for the goods after their clearance.
In certain situations, you must contact the seller or transport company for a refund of the import taxes you have paid. Customs is unable to refund the import taxes and duties you have paid in the following situations:
- The parcel you have declared has arrived in Finland, but it disappeared before it could be delivered to you. Contact the transport company for detailed instructions.
- You have paid the VAT already upon purchase of the goods (to an IOSS seller). In such a case, contact the seller for a refund of the import taxes you have paid. Send the customs clearance decision to the online store for a repayment. If you have declared the consignment yourself in the Import Declaration Service for private persons, the customs clearance decision is available for 90 days in the section “My declarations”.
Time limits
Time limits vary depending on the reason why you are applying for amendment of the customs clearance decision.
If you have returned the goods you ordered from an online store, you must make your application for amendment within 90 days of the approval of the customs declaration. Your goods must also have been returned when you make the application.
If you have returned goods that are defective or do not comply with the terms of the contract, the amendment request must be submitted within one year of the date of notification of the customs debt. Your goods must also have been returned when you make the application.
If, for some reason, too much customs duty has been paid (e.g. due to an overestimated customs value or an error by the customs authority), the application must be submitted within three years of the date of notification of the customs debt.
How to submit an application
You can submit an application for amendment of a customs clearance decision in the following ways:
- If you have declared the goods in the Import Declaration Service for private persons and your customs clearance is complete, you can request an amendment in the same service. Your declaration will remain under “My declarations” for 90 days. If you wish to apply for amendment of an older customs clearance, other ways of applying are available.
- Apply for amendment of a customs clearance decision with form 1147e. Check the detailed completion instructions for the form.
- You can also submit a free-form request. In your free-form request, provide the same details as when using an actual form, that is, the MRN of the customs clearance decision, the reason for applying for amendment, your account number and contact details, and the required attachments. Check the detailed instructions for completing the form.
Send the request including attachments primarily by secure email to kirjaamo(at)tulli.fi. Read the instruction on how to send secure email. You can also send your request by post to Tulli, Tuonnin oikaisuhakemukset, PL 512, 00101 Helsinki. Alternatively, you can hand in the request at our registry office or one of our customs offices. - You can also submit the request in the Customs Clearance Service Read the instructions for amending your declaration (in Finnish)
In some cases, you can request invalidation of a declaration instead of amendment (correction).
In the Import Declaration Service for private persons, if no more than 90 days have passed since submitting the declaration
After you have declared your consignment in the Import Declaration Service for private persons, your customs clearance decision, decision on release, customs invoice and the related MRN will be available for 90 days in the same service. The receipt for the customs clearance is available from your bank.
- Log in to the service.
- Select “My declarations”. If you are using a mobile device, you find it by opening the menu in the top right-hand corner of the service.
- Select your declaration and its documentation.
In the Customs Clearance Service, if more than 90 days have passed since submitting the declaration
If you have declared your consignment yourself in the Import Declaration Service for private persons and it has been more than 90 days since the customs clearance, you will find your clearance documents in the Customs Clearance Service. For searching your documents, you will need the MRN of your declaration (in declarations submitted in 2024, the number begins with 24FIU000…).
- Log in to the service.
- Select the tab “Advanced search”. Select search criterion “MRN or other declaration reference” and the transaction type “Other transaction channels”.
- The clearance documents are on the page “Summary and submission”.
When necessary, you can contact the Customs Information Service for obtaining an MRN. Before you contact us, make sure you have the arrival ID of your package or the transport document number you included in your customs declaration.
In the Customs Clearance Service, if you submitted the declaration there
The documents of the declarations you submitted in the Customs Clearance Service can be found in the Customs Clearance Service.
- Log in to the service.
- Proceed to the “Finished” tab and select the desired declaration. If you know the MRN of your declaration, you can also search for it under the tab “Advanced search”.
- The customs clearance documents are on the page “Summary and submission”.
By asking the transport company, if it submitted the declaration for you
If a transport company or a forwarding company has declared your consignment on your behalf, ask them for the documentation.
Keep the customs clearance documents!
As a private individual, you should keep the customs clearance documents for the current year and an additional six years following the customs clearance. You may be asked to show the documents to Customs.
Therefore, you should save the documents immediately once the customs clearance is done. You may later need, for instance, the MRN on the customs clearance decision when transacting with Customs.
How to request invalidation of a declaration
In this instruction, invalidation refers to completely cancelling a completed clearance that has been paid for. Amendment refers to a situation where a completed clearance contains an incorrect detail that needs to be amended. In the case of amendment, the original declaration will remain in force.
You can request invalidation of a declaration e.g. when
- you cancel your purchase and return the whole consignment to a seller outside the EU. Submit the invalidation request to Customs within 90 days of the acceptance of the declaration.
- the consignment has been declared twice. You declared the consignment twice or you asked the transport company to declare it but you also declared it yourself. Submit the invalidation request to Customs within 3 years of the date of notification of the customs debt.
- you provided incorrect details in the declaration. Because of the incorrect details, you had to submit a new, i.e. a replacement customs declaration, because the transport company required a clearance with the correct details. The replacement declaration must contain the same product and price details as the original one. Examples:
- You are in mainland Finland and declared a consignment from outside the EU. In the declaration, you incorrectly ticked the box “I am in the Åland Islands and I am sending a parcel from here to another location in Finland”.
- You are in mainland Finland and declared a consignment from outside the EU. In the declaration, the country of dispatch was, however, incorrectly an EU country and you ticked the box “The consignment will be delivered to Åland”.
- In these situations, submit the invalidation request to Customs within 3 years of the date of notification of the customs debt.
How to request invalidation of a declaration by email or using a form
Request invalidation of a customs clearance with a freeform application or with a form (1147e) . If you are requesting invalidation with a form, check the detailed instructions for completing the form.
In the request, provide the MRN of the customs clearance decision, the reason for applying for invalidation, a bank account number and your contact details. If the consignment was declared twice or you had to submit a replacement declaration, provide the MRNs of both declarations.
You should always attach the order confirmation or invoice to the application. Also, attach all verifications, documents, emails and any photographs that provide additional information on the matter.
If you cancelled the purchase and returned the whole consignment to the seller, attach documentation that shows that the goods you ordered have been returned to a country outside the EU. This documentation must show what goods you returned.
The documentation can be one of the following:
- Parcel tracking details. You can attach, for example, a screen shot from Posti’s website or from OmaPosti that shows that the goods have arrived in the country outside the EU.
- A message from the seller showing that the goods have been received outside the EU. Please note that providing proof of repayment of the money paid for the goods is not sufficient.
- Address label attached to the parcel. The address must show that you have sent the parcel to a seller outside the EU.
Send the application with attachments by secure email to kirjaamo(at)tulli.fi. Read the instructions on sending secure email. You can also send your application by post to Tulli, Tuonnin oikaisuhakemukset, PL 512, 00101 Helsinki. Alternatively, you can hand in the request at our registry office or one of our customs offices.
How to request invalidation of a declaration in the Customs Clearance Service
If you have declared the consignment yourself in the Import Declaration Service for private persons, you can request invalidation of the customs declaration in the Customs Clearance Service.
We recommend that you use the Customs Clearance Service with a device other than a mobile device. Before you start completing the invalidation request, find out the declaration MRN.
It is currently not possible to request invalidation of a declaration in the Import Declaration Service for private persons.
If you are requesting an amendment of a customs declaration for goods entering Åland or moving between Åland and mainland Finland, please send your application by secure email: skattegrans(at)tulli.fi. Read the instruction on how to send secure email. You can also send your application by post to Mariehamns tull, PB 40, 22101 Mariehamn. Alternatively, you can hand in the request at our registry office or one of our customs offices.
How your amendment request is processed
We process applications in their order of arrival. Please note that Customs does not notify you separately about the receipt or processing of your application. Processing the application usually takes around two months.
When Customs has processed your application, you will receive a decision. If you are due a tax refund, it will be paid directly to the account you have indicated in the application. It may take a few days for the refund to be transferred to your account.
When an amendment request is not accepted
If you are not satisfied with the decision regarding you application, you can file an appeal with Helsinki Administrative Court. Read the instructions by the Administrative Court on how to appeal a decision.
The price of lodging a tax appeal with an Administrative Court is 270 euros.