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Guidance for appeal, when you’ve bought goods from an IOSS registered online trader

The repayment of the tax, i.e. the revision, depends on from what kind of online store you bought the goods. Below are instructions for different exceptional situations, when you’ve bought goods from an IOSS registered online trader. Read more about the IOSS number.

Neither I nor the representative, could use the IOSS number in the customs declaration

You paid the VAT to the IOSS trader when you made the purchase, but you had to pay the VAT again upon customs clearance. In that case, ask the online trader to repay the taxes.

Send the customs decision to the online trader for a repayment. If you have declared your consignment yourself in the Import Declaration Service for private persons, the customs clearance decision is available for 90 days in the section My declarations.

The IOSS registered online store lowered the price of the goods after the purchase and the customs clearance

Find out, who declared your purchase and where you can get the customs clearance decision.

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 section My declarations.

If a transport company or some other representative has declared the consignment on your behalf, ask them for the customs clearance decision.

After this, apply for a revision of the customs decision from Finnish Customs within three years of the customs clearance. When you have received the revised decision, send it to the seller. The seller will return the excess VAT.

Please note that if a transport company has declared your purchase to some other country than Finland, revision cannot be applied from Finnish Customs. In such a case, revision is applied from the country to which the purchase was cleared through customs. Read the instructions on how to apply for a revised decision.


  1. First, find out who declared your purchase, to which country your purchase was declared and where you can get the decision number of the customs clearance. If you have declared the consignment yourself in the Import Declaration Service for private persons, the customs clearance decision and the MRN required for the application for revision are available for 90 days in the section My declarations. (For example, the MRN number of a declaration submitted in 2021 begins with ‘21FIU000…’). If a transport company or some other representative has declared the goods to Finland on your behalf, ask them for the customs clearance decision. 

  2. After this, apply for a revision of the customs clearance from Finnish Customs within three years of the customs clearance. Customs will send you an invoice for the uncollected tax. These instructions are for private persons. Businesses have different instructions. Please note that if a transport company has declared your purchase to some other country than Finland, revision cannot be applied from Finnish Customs. In such a case, revision is applied from the country to which the purchase was cleared through customs. Read the instructions on how to apply for a revised decision.


  1. First, find out who declared your purchase, to which country your purchase was declared and where you can get the decision number of the customs clearance. If you have declared the consignment yourself in the Import Declaration Service for private persons, the customs clearance decision and the MRN number are available for 90 days in the section My declarations. (For example, the MRN number of a declaration submitted in 2021 begins with ‘21FIU000…’). If a transport company or some other representative has declared the consignment on your behalf, ask them for the customs clearance decision.
  2. After this, make a new customs declaration in the Import Declaration Service for private persons. Provide the total price as well as possible delivery costs, and pay the import taxes. Write down the MRN number of the customs clearance decision.
  3. Request a revision of the first declaration from Finnish Customs. If the transport company has declared the consignment to another country, request a revision of the declaration from the country in question.
  4. When you have received the revised decision, send it to the seller. The seller will return the excess VAT to you. Read the instructions on how to apply for a revised decision.

- After you have personally lodged the customs clearance of your consignment in the Import Declaration Service for private persons, your customs clearance decision, decision on release and customs invoice will be available for 90 days in the service.

  1. Log in to the Service.
  2. Go to “My declarations”. If you’re using a mobile device, you can find the heading by opening the menu in the top right-hand corner of the service.
  3. Select your customs clearance and documentation.

- The Customs Clearance Service contains the customs clearances you have done using the Customs Clearance Service.

  1. Log in to the Service.
  2. Go to the “Finished” tab. If you know the MRN of your customs clearance, you can search your customs clearance on the “Declaration search” tab in the Customs Clearance Service.
  3. The clearance documents are on the “Summary and submission” page.

- When you have personally lodged the customs clearance of your consignment before 11 February 2020, the customs clearance decision and decision on release are available in the Import Declaration Service.

- When a transport company or a forwarding company has cleared your consignment on your behalf, ask them for the documentation.

MRN required for submitting a claim for a revised decision

You are not required to attach the customs clearance decision to an application for a revised decision if the customs clearance was completed in the Import Declaration Service for private persons on 11 February 2020 or later. However, the MRN of the clearance should be filled in carefully in the application for a revised decision.

As a private person you should keep the customs clearance documents for the current year and an additional six years following the clearance. Customs may ask you to present these documents.



Contact us

Contact Customs Information Mon–Fri 8 am–4.15 pm

Please have a look at the frequently asked questions.

If you have a question about the arrival of parcels, its contents or the handling fee, please contact Posti.

Customs Information Service