The obligatory first step of the appeals process is to file a claim for revision of a decision made by Customs. Only against a decision made based on a claim for a revised decision can an appeal be lodged with Helsinki Administrative Court.
The processing time for a claim for a revised decision is about two months.
When applying for revision of a customs clearance decision
In the picture below you can find the most important stages in obtaining a revised decision:
Before sending the claim for a revised decisionTULLI.FI
- Read the page about how to apply for a revised decision: How to write a claim
- You can apply for a revised customs clearance decision even if the customs declaration was lodged by a forwarding company on your behalf.
- Take care to fill in the application correctly. Enclose the necessary documents.
- You can submit the application only once.
Where can I send my application for a revised decision?
- Please send the application for a revised decision (including enclosures) primarily by e-mail to
- or by post to
- Finnish Customs / Applications for a revised decision
- P.O. Box 512
- 00101 Helsinki
- Applications for a revised decision in matters concerning imports to the Åland Islands and across the tax border between Åland and mainland Finland (including enclosures) should be sent by e-mail to
- or by post to
- Mariehamn Customs, P.O. Box 40, 22101 Mariehamn
- Customs will not separately notify you when the processing of the application has begun.
How long does it take for my application to be processed?TULLI.FI
- Your application will be processed in approximately two months.
- When Customs has processed your application, you will receive a decision by post.
- Customs will repay the import duties and taxes directly into your bank account if the requirements for repayment are met.
- Please note that the repayment may not show on your bank account immediately once you receive the decision
Points to consider
Send the application for a revised decision to the Customs registry office by e-mail to kirjaamo(at)tulli.fi or by post to Finnish Customs, Applications for a revised import decision, P.O. Box 512, 00100 Helsinki.
You can apply using the following customs forms:
- customs form 643s or 643r (application for repayment/remission of customs duty, in Finnish or Swedish)
- 99s or 99r (Amendment notification leading to post-clearance recovery, in Finnish or Swedish. You can also apply for repayment using this form)
- a free-form application containing the required or similar details as well as any other necessary information.
If you are notified that the consignment is being held at the storage facility because of an incorrect figure provided for the number of packages or the weight, you can get the goods released by filling in a new customs clearance immediately with the correct details. After this, you can apply to have the incorrect customs clearance decision revised in exchange for the replacement clearance. As a rule, though, both the clearances must be paid by the due date if no revision has been made by then.
- Send a free-form application for invalidation of the incorrect customs clearance decision to kirjaamo(at)tulli.fi.
- Enclose both the clearance decisions and a document where the right details can be established as well as an assurance from the warehouse keeper that the consignment cannot be released based on the incorrect release decision.
Please note that the warehouse keeper can still exceptionally release the goods, then a replacement customs clearance is not required.
Permitted exceptions between the goods records and the decision on release of the import
A temporary storage keeper can release the goods, even though the following data in the decision on release differ from the data in the records of the temporary warehouse:
- Container number
- Marks and numbers of packages
- Information on the means of transport
- Number of containers (quantity) and gross mass, provided that the quantity in the decision on release is larger than the quantity in the records. The warehouse keeper can release the goods, since the deviation does not in itself lead to an incurring of a customs debt.
- The location information of the goods, including the warehouse ID.
If the customs clearance was done by an agent on your behalf, ask the agent for the customs clearance decision. If you did the customs clearance yourself using our Import Declaration Service, log in to the service using the same online banking ID.
The refund may not yet show on your bank account when you receive the decision, as it may take a few days for the funds to be transferred to your account.
You can apply for repayment of the import duties and taxes if, for example, you have cancelled the purchase and sent the goods back to the seller outside the EU or if the value of the goods was incorrectly declared.
Read more: Returns, repairs and replacements
Applications are processed in order of receipt. Applications for a revised decision that are sent in by private persons take about two months to process from the date when they become pending.
The processing time for applications sent by businesses is slightly longer: about four months from registering the case as pending.
If you haven’t received a decision within the average processing times, you can enquire about your case from the Customs registry office at kirjaamo(at)tulli.fi or 0295 527 000. Please try to avoid unnecessary queries, as they cause delays to the processing of the applications.
You can enquire about the matter by contacting the Customs registry office by email to kirjaamo(at)tulli.fi, or by phoning 0295 527 000. The registry office will tell you the date when Customs received your claim for a revised decision, that is, the date when the application became pending.
Please note that the processing of your application takes about three months.
Appealing a customs clearance decision
If you cancel your purchase and return the goods to the seller, you can apply for repayment of the import duties and taxes you have paid once you have sent the goods back to a country outside the EU. The application must be lodged within three months of the customs clearance. You can either submit a freely formulated application or use customs form 643s (in Finnish) or 643r (in Swedish). Please send no more than one application to Customs.
Customs will not separately notify you when the processing of the application has begun. Your application will be processed in approximately two months. When Customs has processed your application, you will receive a decision by post. Customs will refund the import duties directly into your bank account if the prescribed requirements for refund are met. Please note that the refund may not show on your bank account immediately once you receive the decision, as it may take several days for the funds to be transferred.
You need the following information for your application:
- what customs clearance decision you wish to have revised
- what you wish to have refunded or revised
- a clear statement of reasons
- applicant’s name and contact details, i.e. address, telephone number and/or e-mail address to which Customs may send notifications about the matter and requests for additional information
- IBAN account number and BIC code
Enclosures (copies of documents):
- the customs clearance decision that you wish to have revised
- invoice or similar document to show the amount that has been paid
- proof of sending the goods outside the EU (a parcel dispatch note stating that the goods are being returned and itemising the returned goods, or an export decision obtained from the Export Declaration Service of Customs)
- your correspondence with the seller regarding defective goods
- any other relevant documents.
Please send the application for a revised decision (including enclosures) primarily by e-mail to
or by post to
Finnish Customs / Applications for a revised decision
P.O. Box 512
If your application concerns imports to and from the Åland Islands (imports from third countries and EU countries to Åland and imports across the tax border between mainland Finland and Åland), please send the application (including enclosures) by post to
P.O. Box 40
or by e-mail to atp.skattegrans (at)tulli.fi.
You should lodge your claim with Customs within the given time limit
In all other matters except those concerning repayment or remission of customs duty (e.g. penalty fees).
If you’re applying to have the customs declaration invalidated based on Article 174 (previously Article 237) of the Union Customs Code. For example when returning goods ordered online.
If you’re applying for a revised decision based on Article 116(1)(b) (previously Article 238) of the Union Customs Code. For example when returning a company’s goods that are defective or do not comply with the terms of the contract.
If you’re applying for repayment/remission based on Article 116(1)(a), (c) or (d) (previously Article 236) due to overcharged amounts of customs duty, due to error by the competent authorities or due to reasons of equity.
The provisions on repayment and remission of customs duties and on post-clearance recovery of customs duties are laid down in the revised Union Customs Code (UCC) of the European Union.
- Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
Customs Information Service, Private customers
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