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How to make an appeal against a decision on excise duties

If you want to appeal a decision on excise duties you have received, you can do so by submitting a written claim for adjustment to the Tax Administration. Appeals can also be made against decisions on refunds, penalty charges and readjustment. 

Making an appeal

Prepare a written, freely formatted appeal letter to outline your claim for adjustment. Include the following information:

  • your name, postal address, telephone and personal identity code
  • the decision you are seeking to change
  • an explanation of how you want it to be changed, and
  • on what grounds.

Authorise the claim with your signature and enclose the documents that you refer to. If an agent signs the claim letter on your behalf, also enclose a power of attorney.

Time limits for appeals

Appeals in matters concerning excise duties and duty refunds must be made before three years have elapsed from the start of the calendar year following the year when the duty was imposed or refunded; however, the time limit is always at least 60 days from the receipt of the decision.

Appeals in matters concerning penalty charges, excise duty permits and de minimis support must be made within 60 days from the receipt of the decision, not including the day of receipt.

To check the length of the appeal period, always read the “Instructions for appeal” enclosed with the decision letter.

Has the adjustment been made on the initiative of the Tax Administration?

Taxes and duties may also be adjusted by the Tax Administration, if information affecting the assessment arrives after the decision. As with other decisions, appeals may be made against adjustment decisions made by the Tax Administration by lodging a claim with the Tax Administration.

To check the length of the appeal period, always read the “Instructions for appeal” enclosed with the decision letter.

Only claims submitted within the appeal period will be processed

You must make sure that your appeal letter is delivered to the Tax Administration before the time limit. To allow enough time for postal delivery, you should send it early enough to make sure it can arrive to the Tax Administration no later than on the final day of the appeal period. Appeals that arrive late will not be considered.

Decisions are in force although an appeal is pending

Even if you have made an appeal, you must abide by the Tax Administration’s decision until such time as you have received a decision on your case.

Appeals to the Administrative Court and Supreme Administrative Court

The appeal period for a decision made on an appeal is three years from the beginning of the calendar year following the year when the duty was imposed or refunded, but always at least 60 days from the receipt of the decision on the original appeal. In matters that relate to a penalty charge, the appeal period is 60 days after receiving the decision on the original appeal. If a legal service office of the State of Finland is the appellant, the period is 60 days after the decision on the original appeal was made.

To check the length of the appeal period, always read the “Instructions for appeal” enclosed with the decision letter.

A ruling by the Administrative Court can be appealed to the Supreme Administrative Court, if the Supreme Court grants leave for this. Appeals to the Administrative and Supreme Administrative Courts may be subject to a charge.

More information on the charges, list of addresses of Administrative Courts (Oikeus.fi)