Fallback procedure for arriving goods
The following must be mentioned in the fallback procedure request:
- reason for initiating the fallback procedure
- estimated duration of the service interruption
- which place of arrival the fallback procedure concerns
- which declarations the fallback request concerns.
The customer must notify Customs of any continuation of the problems and of the end of the service interruption via e-mail to spake.arex(at)tulli.fi
In addition to the fallback procedure document, an electronic declaration is submitted retrospectively
Declarations submitted with the fallback procedure are submitted retrospectively in electronic format after the service interruption. The reference number (LRN) of the entry summary declaration or the summary declaration must be the same as the one given under “Reference number” on the fallback form (SSD) or, if a different document is used, some other clearly marked reference data should be provided.
In addition, the code FIXEV must be given under ‘Additional statement’ for the first goods item in the electronic entry summary declaration and summary declaration.
Points to consider
If the entry summary declaration (IE315) cannot be submitted electronically, the declarations must be submitted to Customs in paper format
- with specific EU-approved fallback procedure documents (SSD) or
- with some other equivalent administrative document, commercial or transport document (for example a maritime traffic manifest or the cargo data submitted to the Portnet system, air traffic manifest, road traffic consignment note).
If a document other than the SSD form is used, it must contain the data defined in Annex 9 (Appendix A) of the TDA Commission Delegated Regulation (2016/341) of the Customs Code.
The fallback documents are to be submitted to Customs in two copies, one to be filed by Customs and the other by the customer.
The fallback procedure documents can be sent by email or post, or be submitted in person at the customs office of entry. The email messages should have clear subject lines, e.g. ‘Fallback procedure documents, name of the vessel/aircraft number/name of transport company’.
Customs replies electronically to fallback procedure documents sent by email. If the customs office of entry is closed, send the fallback documents to the Electronic Service Centre: spake-arex(at)tulli.fi.
Customers must archive the fallback documents for the current year plus three years.
If the entry summary declaration (IE315) is submitted under the fallback procedure because of a service interruption in Customs’ system, the declarations must be submitted to the customs office of entry within the normal time limits.
If the use of the fallback procedure is due to a service interruption in the customer’s electronic system, the entry summary declaration on paper must be submitted to Customs no later than 4 hours before the arrival of the goods, except for goods in deep sea container traffic for which also the fallback declaration must be lodged 24 hours before loading the container at the port of departure.
With Customs’ permission, the submission of the electronic entry summary declaration may be delayed until the goods arrive.
Goods, which arrive from outside the EU and for which no electronic entry summary declaration has been submitted due to the service interruption, may be unloaded in the port area, at the airport, in the railway yard on the border or outside the customs office once the authorisation to use the fallback procedure has been received. A paper-based entry summary declaration must be submitted to the customs office of entry immediately upon arrival, unless it has been submitted in advance.
As a rule, the electronic summary declaration IE344 for goods arriving directly from another EU country is not submitted until after the service interruption is over. The goods may be unloaded in the port area or at an airport without any separate notification.
If the goods need to be released during the service interruption, the data should be submitted to the customs office of entry using the fallback documents in the manner specified in the instructions regarding the entry summary declaration. However, the time limits regarding the entry summary declaration do not apply to the summary declaration submitted under the fallback procedure.
If goods arriving by road are presented to the customs office at the border together with the reference number MRN for the entry summary declaration during a service interruption in the system of Finnish Customs, then Customs makes the necessary presentation entries into the system after the interruption.
If the service interruption occurs during the arrival of a means of transport in maritime or air traffic, and the trader is not able to submit the arrival notification IE3470 for the means of transport electronically, the notification should be submitted electronically as soon as the interruption is over. Goods unloaded thereafter, are declared with an arrival notification and presentation (IE347). Instead of the arrival notification, an arrival notification and presentation IE347 can be submitted retrospectively for all the goods.
If goods which have arrived by sea, air and railway are to be customs cleared during the service interruption in a situation where the entry summary declaration has been submitted electronically but the arrival notification and presentation IE347 cannot be submitted, the carrier provides the customs office of entry with the following information:
- in air traffic: flight number and time of arrival
- in maritime traffic: name of the vessel, IMO number, Portnet number and time of arrival
- in railway traffic: train list.
The MRN and goods item number of the previous document are used in the customs declaration, but the fallback procedure code is declared as the document code.
If the warehouse keeper cannot submit an arrival notification IE007 to Customs due to a service interruption or does not receive an entry details data message from Customs as a response, the notifications will be relayed electronically only after the interruption has ended.
If the warehouse keeper cannot submit an unloading report (IE044) to Customs due to a service interruption, it must be submitted to Customs after the interruption.
Delays in the warehouse keeper’s notifications caused by a service interruption do not stop the customs clearance process of the goods.
If the diversion request (IE 323) cannot be submitted with a message, the data is sent to the Electronic Service Centre via email to spake.arex(at)tulli.fi. The email should include the MRN and the actual office of first entry. Customs sends the diversion request to the point of entry on behalf of the customer.
There is no need to submit a diversion request to Customs retrospectively. A summary declaration on the goods to be unloaded must be submitted to the actual customs office of entry. No new entry summary declaration needs to be submitted.
In a fallback situation, the safety and security data for good arriving with a TIR Carnet must be submitted one hour prior to arrival to the customs office of entry on a SSD form or using an administrative, commercial or transport document containing the corresponding data.
In a T transit fallback situation, the safety and security data can be submitted one hour prior to arrival with a TSAD form, SSD form or with an administrative, commercial or transport document containing the corresponding data.
The safety and security data for a T transit or TIR transit can also be submitted with a separate entry summary declaration. The transit declaration must contain a reference to the entry summary declaration as the preceding document.