I am returning goods to the seller

Check the instructions on this page if you are returning goods you have ordered to the seller and are not receiving a replacement item. 

If the goods have arrived from the EU territory and you are returning the goods to the territory of the EU, you do not need to transact with Customs.  

You may get refund of import duties and taxes that you have paid for the goods if the goods have arrived

The import tax refund is applied for in different ways depending on to which party the import taxes were paid.

If the goods arrive from outside the EU but the seller of the goods asks you to return the goods to the territory of the EU, you cannot apply for repayment of the import duties and taxes from Customs. In order to apply for repayment of your import duties and taxes from Customs, you must have documentation on the goods having been returned to a country outside the EU. Ask the seller for a verification.

These instructions are for a situation where you return a whole consignment to a seller.

Submit a declaration if needed

Before you return the goods, you should submit an export declaration to Customs if

  • the value of the consignment exceeds 1 000 euros
  • the transport company asks you for an export declaration or
  • the consignment contains goods subject to restrictions.

Customs may also need an export declaration in some other situations.

Apply for repayment of import duties and taxes

If you have returned the goods to non-EU country or to the customs territory of the EU, but outside the fiscal territory of the EU, you may apply for a repayment of import duties and taxes in the following ways depending on to which party the import taxes were paid.

  • If you have paid import taxes and duties to Customs, request invalidation of the customs clearance, i.e. a repayment of the import duties and taxes.
  • If you have paid the import taxes to the seller, such as to an online store, ask the seller for a tax refund.
  • If the seller has an IOSS number, i.e. you paid the Finnish VAT to the seller, but you had to declare a parcel and pay the VAT in connection with customs clearance to Customs,

Remember the time limits, i.e. return the goods and apply for a cancellation of the customs clearance decision within 90 days of the customs clearance.

These instructions are for situations when you are returning only some of the goods from the consignment to the seller.

Submit an export declaration if needed

Before returning the goods, submit an export declaration to Customs, if

  • the value of the consignment exceeds 1 000 euros
  • the transport company asks you for an export declaration or
  • the consignment contains goods subject to restrictions.

In some cases, Customs may also require an export declaration.

Apply for repayment of import taxes

When the goods are returned to non-EU country, or to EU territory, but outside the EU fiscal territory, you can apply for repayment of import duties and taxes in the following ways, depending on to which party the import taxes were paid:

  • If you paid import duties or taxes to Customs, apply for an amendment of the customs clearance decision, i.e. tax repayment from Customs.
  • If you have paid the import taxes to the seller, such as to an online store, ask the seller for a tax refund.
  • If the seller has an IOSS number , i.e. you paid the VAT to the seller, but you had to declare a parcel and pay the VAT in connection with customs clearance to Customs
    • ask Customs for a repayment of the VAT you’ve paid by applying for amendment of the customs clearance from Customs and
    • ask the seller to refund you the VAT you paid earlier.

Remember the time limits, i.e. return the goods and apply for an amendment of the customs clearance decision within one year of the customs clearance.

These instructions are for situations where you are returning either a whole consignment or some items from the consignment to a seller from Åland.

I am returning goods outside the EU or the EU fiscal territory

If the goods have arrived

  • from outside the EU and you are returning them to a country outside the EU
  • from EU territory but outside the EU fiscal territory and you are returning them to EU territory but outside the EU fiscal territory,

read the instructions on this page, sections I am returning the whole consignment and I am returning only parts of the goods in a consignment.

I am returning goods to EU territory

When the goods have arrived from EU territory and you are returning them to EU territory, submit an export declaration on the goods to Customs before returning the goods if

  • the value of the consignment exceeds 1 000 euros
  • the transport company asks you for an export declaration or
  • the consignment contains goods subject to restrictions.

In some cases, Customs may also require an export declaration.

Apply for invalidation or amendment of a declaration

If you are returning a whole consignment apply for an invalidation of the customs clearance within 90 days of the customs clearance.

If you are returning only part of the goods, apply for an amendment of the customs clearance within 1 year of the customs clearance.