Returns, repairs, replacements and maintenance

Returns

Return of goods, i.e. cancellation of the purchase, means that the goods are permanently returned to the seller.

If you return the goods to the territory of the EU, you do not need to deal with Customs.

If you return the goods to an area outside the territory of the EU or to the customs territory of the EU, but outside the fiscal territory of the EU, you may get a refund of the import duties and taxes that you have paid for the goods. If this is the case, submit an export declaration and apply for amendment of the customs clearance decision as follows:

Submit an export declaration on the goods before the goods are returned to you.
Apply for amendment of the customs clearance decision within 90 days of the declaration.

When submitting the export declaration to Customs you will need

an order confirmation, invoice or receipt indicating the value of the goods
a free form statement explaining that you are returning the goods
the commodity code of the goods at the level of eight digits.

Please note that, in addition to the export declaration submitted to Customs, the transport company may need its own declarations. Please check this with the transport company.

Repayment of import duties and taxes depends on to whom you paid the import-related taxes.

The online store has an IOSS number, and you have paid Finnish VAT to the store in connection with your purchase

Return the goods to the online store outside the EU and save the receipt of the return. The receipt is available e.g. in the tracking service of the transport company.
After returning the goods, get a revised clearance decision from Finnish Customs. 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 Import Declaration Service in the section My declarations. If a transport company has declared the consignment on your behalf, ask the company for the customs clearance decision.
After receiving the revised decision from Finnish Customs, apply for a repayment of the VAT from the online store. Remember the time limits, i.e. return the goods and apply for a revision of the customs clearance decision within 90 days of the customs clearance. Read the instructions on how to apply for a revised decision.

The online store does not have an IOSS number, and you paid the Finnish VAT in connection with the customs clearance

Return the goods to the online store outside the EU and save the receipt of the return. You get the receipt e.g. from the tracking service of the transport company.
After returning the goods, ask Finnish Customs for a repayment of the VAT you’ve paid, i.e. apply for a revision of the customs clearance decision. Remember the time limits, i.e. return the goods and apply for a revision of the customs clearance decision within 90 days of the customs clearance. Read the instructions on how to apply for a revised decision.

The online store has an IOSS number, and you paid Finnish VAT to the online store at the time of purchase as well as to Finnish Customs upon customs clearance

Return the goods to the online store outside the EU and save the receipt of the return. You get the receipt e.g. from the tracking service of the transport company.
After returning the goods, ask Finnish Customs for a repayment of the VAT you’ve paid, i.e. apply for a revision of the customs clearance decision.
After returning the goods, ask the online store for a repayment of the VAT you paid to the store. The online store doesn’t need a decision on revision from Finnish Customs to return the tax. However, you must send the customs clearance decision to the online store when you apply for a repayment of VAT. Remember the time limits, i.e. return the goods and apply for a revision of the customs clearance decision within 90 days of the customs clearance. Read the instructions on how to apply for a revised decision.

It may happen that you receive a defective item that you do not have to send back to the seller. If the seller sends you a new item or a new component of the item free of charge, please note that the new item or component must be declared.

If you declare the new item or component in the Import Declaration Service for private persons, select that you wish to declare “purchased goods” on the start page. When declaring the value of the new item or component, enter the normal price of the item or component.

After that, you can apply for a correction, i.e. revision of the customs clearance decision, so that you can get a refund of the import taxes that you have paid for the defective item. To complete your application for revision you need the MRN of the original declaration and the MRN of the declaration of the new item.

Please note that you cannot apply for a revision of the customs clearance decision if you received the original item from EU territory, but the new item or component arrives from outside the EU. The new item or component must be declared and when declaring its value, the normal price of the item or the component must be entered.

Please note that in the Import Declaration Service for private persons, select “goods replaced for free under warranty” only if you sent the defective item back to the seller.

Repairs, replacements and maintenance

It may happen that you need to send goods for repair, replacement or maintenance outside the EU. When the goods are returned to you, they must be declared. The amount of import duties depends on whether the repair, replacement or maintenance has been free of charge or chargeable.

1. You are sending goods for repair, maintenance or replacement

If you send goods to the territory of the EU for repair, replacement or maintenance, you do not need to transact with Customs.

If you send goods outside the EU or to the customs territory of the EU, but outside the fiscal territory of the EU, you must submit an export declaration before sending the goods.

When submitting the export declaration to Customs you will need

an order confirmation, invoice or receipt indicating the value of the goods
a free-form statement that you are sending the goods for repair, replacement or maintenance
the commodity code of the goods at the level of eight digits.

Please note that, in addition to the export declaration submitted to Customs, the transport company may need the transport company’s own declarations. Please check this with the transport company.

2. Goods are being returned to you after repair, replacement or maintenance

When goods are returned to you from the territory of the EU after repair, replacement or maintenance, you do not need to transact with Customs.

When goods are returned to you from outside the EU or from the customs territory of the EU, but from outside the fiscal territory of the EU after repair, replacement or maintenance, the goods must be declared.

Free repair or replacement under warranty

If your goods underwent free repair or replacement, you do not have to pay import duties if you submitted an export declaration to Customs prior to sending the goods.

For declaring the goods, you will need the following

a notice of arrival regarding your consignment
a statement on the free repair or replacement under warranty, such as your conversation with the seller of your goods about the defects in the goods
an export declaration or other information that indicates that the goods were sent for free repair or replacement under warranty, such as the tracking ID of your parcel.

Repair, replacement or maintenance for a charge

If the repair, replacement or maintenance was chargeable, you only have to pay import duties on the repair and shipping costs and the parts that may have been added.

For declaring the goods, you will need the following

a notice of arrival regarding your consignment
an invoice issued in respect of the repair, replacement or maintenance of your goods and the parts that may have been added
export declaration or other information that indicates that the goods were sent for repair, replacement or maintenance

You are not sending the defective goods for repair or replacement

It may happen that you receive a defective item that does not have to be returned. These situations include the following:

The seller sends you a new item free of charge.
The seller sends you, free of charge, a new component that belongs to the item.
The seller does not send a new item as a replacement, but refunds you with the price of the item.
The seller does not send a new item as a replacement, nor does it refund the price of the item.

In these cases, you can apply for amendment of the customs clearance decision by appealing against a customs clearance decision, so that you may get refund of import taxes that you have paid for the defective item.

If the seller sends you, free of charge, a new item or a new component that belongs to the item, declare it. If you declare the goods in the Import Declaration Service for private persons, select that you wish to declare “purchased goods” on the start page. When declaring the value of the item or its component, enter its normal price. After that, you can apply for an amendment of the original customs clearance decision.

Please note that you cannot apply for an amendment of the customs clearance decision if the item came from EU territory, but the component that is missing from it or the new component intended to be used to replace the defective component is coming from outside the EU. You have to declare the new component. When declaring the value of the item, provide the price of the new component.