Correction and invalidation of declarations

As a rule, declarations submitted to the AREX system are corrected by submitting a declaration for amendment.

The following declarations can be corrected:

  • Entry summary declaration (IE315)
  • Summary declaration for temporary storage (IE344)
  • Arrival notification and presentation (IE347)
  • Exit summary declaration (IE615)
  • Exit manifest presentation (IE547)

Message declarants submit an amendment message where the transaction ID or MRN of the original declaration assigned by Customs is referred to.

Online declarants who log in using a Katso ID can correct their declarations submitted via the online declaration service. Unidentified users of the online service cannot correct their declarations.

In order to avoid technical problems, the details, concerning the person submitting the declaration or the representative, must not be changed. If the person submitting the declaration or the representative has changed, an invalidation of the incorrect declaration is requested and a new declaration is submitted.

The declarant has to store and archive the electronic data or the documents verifying the amendment.

Points to consider

A transport company or a representative can send a declaration amendment (entry) summary declaration until the arrival of the goods has been declared either with a separate arrival notification (IE3470) or an arrival notification and presentation (IE347).

After presentation, corrections can be declared either with an unloading report for temporary storage or the correction can be requested from the Electronic Service Centre (SPAKE) of Customs.

If the goods have already been assigned to the next customs-approved treatment or use, and the goods have been customs cleared using correct data for the goods, there is no need to request a correction of the entry summary declaration or summary declaration.

A declaration amendment prior to presentation, or a new declaration after presentation, is required when the arriving goods contain non-manifested goods that have not been previously declared.

A correction or a new declaration is not required if the data to be changed is insignificant:

  • the goods description is further specified in a way that would not have influenced the commodity code provided at the level of four digits, had the code been used
  • the quantity is changed, but the change is not significant.

An entry summary declaration must not be corrected after a diversion request (IE323) has been submitted to Customs. Any changes in the declaration data must be discussed with customs officers at the actual customs office of entry.

Correction prior to the presentation of goods

In exceptional cases, the Customs Electronic Service Centre can give permission for a new entry summary declaration, in which case the original declaration must be invalidated. The new MRN and goods item numbers of the (entry) summary declaration must be declared to all parties. The new MRN and goods item numbers must be used in the customs declarations.

Correction after the presentation of goods

After the presentation of the goods, corrections can only be made concerning goods that have been unloaded and placed into temporary storage at the place of arrival. Data on goods that remain on the means of transport are not amended to Finnish Customs.

Changing data on goods that have been unloaded and placed into temporary storage

If the transport company notices an error or shortcoming in the declaration they have submitted when the goods are unloaded into temporary storage, the transport company should send a message detailing the changes both to the Electronic Service Centre (spake.arex(at)tulli.fi) and to the temporary storage operator. The message should have a clear subject line, e.g. ‘AREX – correction of declaration data’. The changed data is included in the message as well as the MRN and goods item number of the (entry) summary declaration.

  • In sea traffic, the change can be proved with, for example, a manifest or manifest correction. A corrected cargo data notification in Portnet or in the customer’s system is also sufficient proof. Corrected manifests or other proof need not be attached to the email.
  • Where air traffic is concerned, the storage records of the temporary warehouse can be given as proof of the change.

The temporary storage operator enters the changed data into the temporary storage records.

If the temporary storage operator has not yet issued an unloading report, the temporary storage operator may, based on a mutual agreement between the parties, communicate the changes in the unloading report for temporary warehouse (IE044). Then the transport company does not have to separately notify the Electronic Service Centre of the changed data.

If the goods have been unloaded into a temporary storage facility, and the temporary storage operator notices an error or shortcoming, the operator communicates the discrepancies in the unloading report for temporary warehouse (IE044).

If undeclared, non-manifested goods are detected in the temporary storage facilities (e.g. an undeclared container or consignment), the temporary storage operator should inform the Electronic Service Centre of this via email to spake.arex(at)tulli.fi

  • The transport company or its representative is responsible for submitting new electronic declarations (IE344/IE315, IE3470 and IE347) regarding the non-manifested goods item.
  • The temporary storage operator is responsible for submitting the unloading report that concerns the new declaration.

If the temporary warehouse operator discovers a discrepancy after the unloading report has been issued, the operator should notify Customs of this discrepancy by email to spake.arex(at)tulli.fi

Changing data when the goods are presented immediately for customs clearance

Changes to the summary declaration data need not be declared to Customs if the customs clearance has been done based on correct data.

In other cases, the transport company informs Customs of the changed data by email to spake.arex(at)tulli.fi. The message should have a clear subject line, e.g. ‘AREX - amendment of summary declaration’. The changed data is included in the message as well as the MRN and goods item number of the (entry) summary declaration. The transport company must save the verifications regarding the change.


The declaration amendment must be lodged within 48 hours from the moment when the original declaration was accepted. If Customs has notified the customer of a goods control, the arrival notification and presentation cannot be corrected as regards the goods item that has been selected for the control.

If the error to be corrected cannot be amended by submitting an electronic declaration, the declarant must send the information concerning the changed data to the Electronic Service Centre by email spake.arex(at)tulli.fi. Customs carries out the required corrections in the system.

The data is always corrected when

  • the data regarding the temporary warehouse is declared incorrectly; otherwise the storage operator cannot submit an unloading report
  • the goods are cleared through customs immediately, but the goods are not immediately assigned a customs-approved treatment or use and are thus moved to a temporary storage facility.

Data on the exit summary declaration can be corrected by submitting a declaration amendment up until the goods mentioned in the declaration have been presented to Customs using an electronic exit manifest presentation, or until the goods have been presented to Customs at the office of exit at the land border.

If Customs has notified the customer of a goods control, the declaration can no longer be corrected.


Corrections can be made in the exit manifest presentation until the exit notification has been submitted.

All other details provided in the exit manifest presentation, except the details regarding the declarant or representative, can be corrected until Customs has accepted the exit notification.


The following AREX declarations cannot be amended:

  • diversion request (IE323)
  • exit notification (IE590)
  • arrival notification (IE3470)
  • arrival notification for temporary storage (IE007)
  • unloading report for temporary warehouse (IE044).

However, if a need for amendment is discovered, the Electronic Service Centre should be contacted by email: spake.arex(at)tulli.fi.


The trader responsible for lodging a declaration can request that certain AREX declarations (see below) be invalidated, if none of the goods items on the declaration have been presented as arrived or exited or if several declarations have been submitted for the same goods. These AREX declarations are:

  • Entry summary declaration (IE315) or Entry summary declaration amendment (IE313)
  • Summary declaration for temporary storage (IE344)
  • Exit summary declaration (IE615) or Exit summary declaration amendment (IE613).

Invalidation requests are processed by the Electronic Service Centre.

The invalidation requests can be submitted with form no. 711s (in Finnish) or with a free-form application by email to spake.arex(at)tulli.fi, with the following information:

  • MRN and/or transaction ID
  • declarant’s name, Business ID and extension as well as contact information
  • reason for invalidation.

Customs cancels old expired entry summary declarations (200 days after the acceptance of the declaration) and exit summary declarations (150 days after the acceptance of the declaration) if the goods declared on the declaration have not been presented to Customs, or declared as arrived when using arrival notification IE3470. Invalidations are not done automatically, but rather after Customs has requested and received a report from the declarant.

Other AREX declarations, such as exit manifest presentations (IE547) or exit notifications (IE590) cannot be cancelled.


If data in the declaration changes, the declaration should be corrected before the arrival of the goods

If changes need to be made to the information on the means of transport or on the goods; these corrections must be made before the goods are presented at the customs office at the border.

Online declarants using a Katso ID and message declarants may correct data on entry summary declarations, which have already been submitted, up until the goods have been presented to Customs.

An unidentified online declarant cannot correct data provided on the declaration, rather a request for invalidation of a declaration with erroneous information is made, and a new declaration is submitted.

Errors detected on the declaration when goods are presented at the border

If the information on the goods entered in the declaration does not match the data of the submitted declaration and it cannot be associated with the arriving transport, the customer must submit a new entry summary declaration.

Errors not corrected by Customs:

  • The declaration reference (LRN); a unique reference number provided by the customer
  • Expected date and time of arrival.

Customers or Customs may correct all other data on the declaration except details of

  • the declarant
  • the representative.

In situations where details of these parties change, the customer must submit a new entry summary declaration with correct trader details.

The customer cannot correct data on the entry summary declaration if the processing of the declaration has not been completed by Customs or if Customs has ordered a control to be carried out, which the customer has been notified of.


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