Appealing against a customs clearance decision
You can apply for revision of a customs clearance decision issued by Customs, if
- you’re cancelling your purchase and returning the goods
- the amount of import or export duty charged is too high
- the goods are faulty or do not comply with the terms of the contract or
- Customs has made an error.
How long will it take to process the application?
The claims for a revised decision will be processed in the order they are received by Customs. According to law, the applications must be processed within 120 days.
When Customs has processed your claim, you will receive a decision on repayment by post. It can take a few days for the repayment of import duties to appear in your bank account.
Longer processing times
If you are requesting an amendment of a customs clearance decision for a declaration submitted in the Import Declaration Service for private persons, in the Customs Clearance Service or by message exchange after 19 April 2021, the processing time is longer than usual.
Duty refunds will be paid from the end of September 2021. We apologise for any inconvenience this may cause our customers.
- Customer notice 19 July 2021: The payment of customs duty refunds is delayed
Send the application to Customs
Send the application to Customs including enclosures
by email: kirjaamo(at)tulli.fi
by post: Tulli, Tuonnin oikaisuhakemukset, PL 512, 00100 Helsinki.
Applications concerning Åland
If your application for a revised decision concerns imports from third countries and EU countries to the Åland Islands, or imports across the tax border between mainland Finland and Åland, please send the application (including enclosures) to
by email: atp.skattegrans(at)tulli.fi
by post: Mariehamn Customs, P.O. Box 40, 22101 Mariehamn.