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Online order from abroad – Returns, repairs and replacements

Are you returning a product you have ordered online or sending it for repair, maintenance or replacement? The destination affects whether or not you have to make an export declaration. When the repaired or replaced goods are returned to you from abroad, clear them through customs.

Choose the alternative that corresponds to your situation and read the instructions

You have cancelled your purchase and are returning the goods you ordered

When goods are returned permanently to an area outside the EU or to an area within the EU’s customs territory but outside its fiscal territory, you usually have to lodge an export declaration. Check, among other things, Countries within EU’s customs and fiscal territory

If you are returning the consignment by post, you don’t have to make a separate export declaration to Customs. Instead of an export declaration, you can add Customs declaration CN 22 to the postal consignment. The form is available on Posti’s website.

Apply for a repayment of import taxes within the time limit and from the right party

The tax refund depends on to which party the import taxes were paid.

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.

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You send goods for repair, maintenance or replacement

When you send goods outside the EU’s customs and fiscal territory or outside its fiscal territory for repair, maintenance or replacement, you must lodge an export declaration before sending the goods. Check Countries within EU’s customs and fiscal territory. When the goods are returned to you from abroad, you need to declare them.

Lodge the export declaration yourself in Customs’ export declaration service or authorise another party to do it on your behalf.

Choose the right type of declaration

Select the export declaration according to the export procedure code you are using:

  • Select ‘New export declaration’ when you are using the procedure code beginning with 22.
  • Select ‘New declaration with economic impact’ when you are using the procedure code beginning with 21.

The procedure code beginning with 22 is used for products if the import duty on these products is going to be zero upon their return to Finland due to their origin, tariff classification or other similar reason. The procedure code 21 (outward processing), in turn, is used when the customs duty percentage of products re-imported into the union is higher than zero. You can find out the amount of duty in the commodity code service Fintaric.

A private customer doesn’t need to provide the INF number in the export declaration.

Goods returning from abroad must be declared

When the repaired or replaced goods are returned to you, declare them as repaired or as replacement goods. Read more: Goods returned from repair, maintenance or replacement

Do the export declaration correctly to avoid unnecessary taxes

When you lodge the export declaration correctly, you avoid paying import duties unnecessarily:

  • When goods are returned to you after repairs subject to a charge, you pay the import duties only on the repair costs, on any parts that may have been added and on the sending costs, but not on the total value of the goods.
  • When the goods are returned to you after repairs or replacement under warranty, you only pay import duties on any transport costs that you may be charged.

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More important information

Lodge an export declaration to Customs online in the export declaration service.

  • It pays to lodge the export declaration as an identified user. In other cases, you will have to visit a customs Office.

  • Identify yourself with a certificate card, online banking ID codes or a mobile certificate. You also need a Finnish personal ID.

  • Select either ‘New declaration’ or ‘New declaration with economic impact’

    • If you are using the procedure code beginning with 22, select ‘New export declaration’

    • If you are using the procedure code beginning with 21, select ‘New declaration with economic impact’

Detailed instructions on how to complete the declaration are available in the Service.


Add the Export Accompanying Document (EAD) to the postal parcel.

  • Print the EAD in the Export Declaration Service.
  • Place the EAD inside a plastic pocket taped onto the postal parcel so that the text is visible.

Customs will certify the exit of the goods out of the country based on the EAD, which forms the decision on release with confirmation of exit.

Print out the confirmation of exit by logging into the Export Declaration Service.


A freight consignment must have an EAD, i.e. an export accompanying document.

  • Print the EAD in the Export Declaration Service.
  • Give the EAD to the freight carrier.

Customs will certify the exit of the goods out of the country based on the EAD, which forms the decision on release with confirmation of exit.

Print the confirmation of exit by logging into the Export Declaration Service.


To lodge an export declaration you need:

  • A document showing the value of the goods; for example a pro forma invoice, which you can fill in and print out: Open proforma
  • An account of the purpose for sending the goods; for example, sending them for repair
  • The 8-digit commodity code of the product. Go to commodity code search.

Select ‘New declaration with economic impact’ (Outward processing)

  • Nature of transaction: ‘60 - Delivery of goods for repair and subsequent return’
  • Procedure code: ‘2100 - Temporary export for outward processing of goods with no previous customs procedure’
  • National procedure: ‘7UB - Outward processing, simplified authorisation procedure’
  • Select the appropriate additional document, e.g. ‘N325 - Proforma’

‘Data on customs procedure with economic impact’

  • The time limit for discharging the procedure is the date when the goods are to be returned to the Union.

  • Nature of processing operation means the operation to be carried out on the goods.

  • Processed products

    • Enter the commodity code and a verbal description of the goods to be re-imported into the Union. If you are declaring a vehicle, there is a separate field for the vehicle identification number on the page Goods item data (‘Additional information FIXBC’).

  • Proposed means of identification means how the goods placed under outward processing can be identified among the imported goods.


When goods that have been repaired or replaced free of charge are returned to Finland; clear them again through Customs.

Read more: Goods returned from repair, maintenance or exchange


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