Proving the union status of arriving goods

Union goods can be transferred within the EU without any customs formalities. Goods, for which the Union status has been verified at the place of exit, can move freely within the customs territory of the Union. The customer must, upon request by Customs, be able to prove the Union status of the goods.

Declaring the Union status in the AREX system, if the goods have been transported via a territory outside the customs territory of the EU

These situations most commonly occur

  • in maritime traffic when Union goods are transported by sea between different locations in the customs territory using a route which is not subject to an authorisation for regular shipping traffic as referred to in customs legislation
  • in air traffic when the goods are transported via an airport outside the EU.

The customs status of Union goods can be declared to Customs via the AREX system by submitting an entry summary declaration (IE315) or a summary declaration (IE344) for temporary storage. Goods declared as Union goods are confirmed as Union goods in the AREX system, when an arrival notification and presentation (IE347) has been submitted.

The AREX declaration can be used for declaring the Union status of goods every time when the declarant is in possession of any document accepted for proving Union status. The submitter of the declaration is responsible for the correctness of the provided information.

An accepted document that proves the Union status of the goods is, for example, a T2L or T2LF document verified at the place of exit, or an invoice or transport document.

When the Union status is declared with an entry summary declaration or a summary declaration:

  • For Union goods, the customs status code C is entered in the goods item data of the declaration
  • In addition to the transport document, the following document is attached regarding the goods item
    • a document stating the Union status of the goods according to code list 0006. The document specific number is entered, and the date in the format ddmmyyyy.
    • document code 2YMM. The description ‘TA art. 199’ is entered as the number of the document.

If the transport company is authorised to declare the Union status of goods as an authorised issuer through a loading list handed over for customs use, the company can declare both Union goods as well as other goods with the same declaration.

  • The customs status codes N, C and F are then used in the goods item data as follows:
    • N – other than Union goods
    • C – Union goods
    • F – Union goods, so called tax border goods, i.e. to Finland from a special fiscal territory of the EU, e.g. goods declared with F status arriving from the Canary Islands or goods with F status arriving in the Åland Islands from an EU territory other than mainland Finland. The goods remain under customs supervision after presentation and they must be presented for unloading into temporary storage.
  • In addition to the transport document
    • document code 2YMM is added as an attachment for each goods item. The number of the authorised issuers authorisation granted by Customs is entered as the document number.

If the customs status of Union goods and the document proving the Union status have not been provided with an AREX declaration, the transport company cannot correct the information by email with a so-called manifest correction after submitting a manifest presentation.

The manifest alone can act as a document proving the Union status of goods only when it has the authorisation number of an authorised issuer or a confirmation entry added by Customs. In situations where goods with Union status are declared with the C status, the declarant must also have some other document that proves the Union status in their records.

The declarant or their representative must archive the original document proving the Union status of goods for the duration of the current year and an additional three years for controls by Customs.

Points to consider

If Union goods are not declared as Union goods with an entry summary declaration or summary declaration, a document (or a copy) proving the Unions status must be handed in to the temporary storage keeper who received the goods. The storage keeper can release the goods based on this document and remove it from the records of the temporary storage facility. The storage keeper must attach the document to their records as proof of the Union status of the goods.

The document handed in to the temporary storage facility proving the Union status, must contain the reference number (MRN) of the entry summary declaration or summary declaration provided for the goods, as well as the goods item numbers.

The storage keeper must send the documents to Customs proving the Union status, after an arrival notification and presentation has been submitted for the goods. The scanned documents are sent to Customs as email attachments to: unioniasema(at)tulli.fi. The documents can be sent in a unified manner, for example for a whole calendar week, although for no more than one calendar month at a time.


                            

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