Correction/revision of a customs clearance
If you wish to correct any details you have provided in a customs clearance, or if you are for example cancelling a trade transaction, you can apply for a correction/revision for your customs clearance.
The processing time for the applications is currently about ten months.
Due to changes in Customs’ IT systems, the processing times of applications for revision of customs clearance decisions, as well as refunds of duties have become longer. The processing time for the applications is currently about ten months.
We process applications in their order of arrival. Completing the application with care will speed up the processing of your case.
We apologise for any inconvenience this delay may cause our customers.
Who can apply for a revised decision?
You can apply for a correction, i.e. revision, for a customs clearance decision if you are the consignee. You can submit a request for correction even if a transport company has seen to the customs clearance on your behalf. Another person or a transport company can also apply for a correction on your behalf.
When can you apply for revision?
You can apply for a correction to your customs clearance decision in the following situations:
- You are returning goods, i.e. cancelling a trade transaction.
- You have received defective goods or the wrong goods.
- You have entered an incorrect detail in your customs clearance (for example currency, value or commodity code for the goods).
- Your parcel has been returned to the 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 duties you have paid. Customs is unable to refund the import duties you have paid in the following situations:
- The parcel you have declared has arrived in Finland, but got lost before its arrival to you. In such a case, you should contact the transport company for a refund of the import duties you have paid. Please contact the transport company for detailed instructions.
- You have paid VAT already upon purchase of the goods (to an IOSS seller). In such a case, you should contact the seller for a refund of the import duties you have paid. Send the customs decision to the online trader 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 “My declarations” section.
Time limits vary according to the reason why you are applying for a correction of your customs clearance decision.
If you have returned the goods you have purchased from an online trader, you must submit your claim for revision within 90 days of the approval of the customs declaration. Your goods must also have been returned when you submit your application.
If you have returned goods that are defective or do not comply with the terms of the contract, the application must be submitted within one year of the date of notification of the customs debt. Your goods must also have been returned when you submit your 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 also submit a free-form application. In your free-form application, you should provide the same details as when using an actual form, that is, the MRN of the customs clearance decision, the reason for applying for a correction, your account number and contact details, and the required attachments. Check the instructions for detailed advice.
Send the application including attachments by secure email to kirjaamo(at)tulli.fi. Check the instructions on how to send secure email. You can also send your application by mail to Tulli, Tuonnin oikaisuhakemukset, PL 512, 00101 Helsinki. You can also hand in the application at our registry office or one of our customs offices.
If you are applying for revision of a customs clearance of goods entering Åland or moving between Åland and the rest of Finland, please send your application by secure email: atp.skattegrans(at)tulli.fi. Read the instructions on how to send secure email. You can also send your application by mail to Mariehamns tull, förtullningsbegäran, PL 40, 22101 Mariehamn. You can also hand in the application at our registry office or one of our customs offices.
How your application for revision 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. It usually takes four months to process an application.
When Customs has processed your application, you will receive a decision. Any possible refund of duties will be made directly to the bank account you have indicated in your application. It may take a few days for the refund to appear on your bank account.
When an application for revision is not accepted
If you are not satisfied with Customs’ decision on your claim for a revised decision, you can file an appeal with Helsinki Administrative Court. Read the instructions from the Adminstrative Court for submitting an appeal.
The price of lodging a tax appeal with an Administrative Court is 270 euros.