I am returning goods to the seller

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:

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

  1. 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.
  2. 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.
  3. 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

  1. 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.
  2. 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

  1. 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.
  2. 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.
  3. 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.