Fallback procedure for exiting goods

The following must be mentioned in the fallback procedure request:

  • reason for initiating the fallback procedure
  • estimated duration of the interruption
  • what and which place of exit 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 interruption via e-mail to spake.arex(at)tulli.fi.

Fallback procedure documents

The fallback documents are sent to Customs’ Electronic Service Centre: spake.arex(at)tulli.fi.

The customers must archive the fallback documents for the current year plus three years.

Points to consider

When the export or re-export declaration has been submitted electronically, then the declarations at the stage of exit out of the EU via Finland must also be submitted electronically for goods exiting in maritime, air or rail traffic.

Electronic declarations at the stage of exit are submitted retrospectively if there has been a service interruption in the AREX or ELEX system at the time when the declarations should have been submitted. No declarations at the stage of exit need to be submitted on paper during the service interruptions.

If the export declaration has been submitted using the fallback procedure, then declarations at the stage of exit are not submitted electronically. The export declaration is submitted retrospectively in electronic format for statistical purposes.


The exit manifest presentation and exit notification are submitted electronically when the interruption is over. A separate additional code for retrospective submission is not required in the declaration.

The exporter will not receive an exit validation until the exit declarations are submitted electronically in the AREX system.

The same procedure is applied if the export goods exiting by sea, air or rail has been released since the arrival at exit notification was submitted.


The arrival at exit notification is submitted retrospectively and no declaration on paper needs to be submitted. A separate additional code for retrospective submission is not required on declarations submitted retrospectively.

The person who submits the arrival at exit notification must inform the AREX declarant (who submits the exit notification) that no export declaration has been submitted because of the service interruption in the export system. When the system is functioning again and the notification has been submitted electronically, the AREX declarant is informed of this, so that they can submit the exit notifications.

If a maritime vessel, aircraft or train exits Finland directly out of the EU, the person responsible for the arrival at exit notification must send all EADs and MRNs of export consignments, which are to be loaded onto a means of transport, to Customs before loading the means of transport. The goods can be loaded when Customs has approved the EAD or the MRN list.

The EADs, or if they are missing, the MRN lists on paper must be taken to customs office nearest to the place of exit (the customs office, which supervises the port, airport or railway terminal). If this customs office is closed, the notifications can be sent by email to Customs’ Electronic Service Centre: spake.arex(at)tulli.fi.

If the notification has been submitted to Customs in paper format, Customs will approve the documents by stamping them. If the notification has been submitted to Customs via email, Customs will approve the documents by sending a reply via email. The customer must archive the document stamped by Customs or the email reply message sent by Customs for the current year plus three years.


If it has not been possible to submit the export or re-export declaration electronically, rather it has been submitted under the fallback procedure, no electronic exit notifications are submitted retrospectively.

The person making the export declaration under the fallback procedure is responsible for informing of its use to all parties who make declarations on these goods at the stage of exit. This information can be added by attaching a paper fallback procedure notification to the consignment.

Presenting the goods at the place exit and at the same time applying for loading permission for the export goods is carried out so that the person responsible for loading, or another trader, delivers the export declaration made under the fallback procedure (or other equivalent notification in accordance with the fallback procedure instructions) to the customs authorities who supervise the place of exit before the goods are loaded onto the means of transport. Customs validates the exit of the export goods by stamping the delivered customs declarations for the export.

If a normal electronic customs declaration has been submitted for some of the goods leaving in the means of transport and a fallback declaration has been submitted for part of the goods, then electronic exit notifications are only submitted for the goods which have been declared electronically.


If an exit summary declaration cannot be submitted electronically in the AREX system, the safety and security data must be submitted using the EU-approved fallback procedure SSD form or some other document containing the corresponding data. 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.

If the fallback procedure is used due to a service interruption in the Customs system, the paper-based declarations must be submitted to Customs within the same given time limits that applies to submitting electronic declarations.

If the fallback procedure is used due to a service interruption in the customer’s system, the paper-based declarations must be submitted to Customs no later than 4 hours prior to the exit of the goods. The fallback declaration for goods in containers to be exported directly by ocean must also be submitted 24 hours before the goods are loaded into the container.

A paper-based exit summary declaration is submitted to the customs office at the place of exit. An exit summary declaration approved by Customs is also a loading permit for goods exiting by sea, air or rail. If this customs office is closed, the notifications can be sent by email to Customs’ Electronic Service Centre: spake.arex(at)tulli.fi. No exit manifest presentation or exit notification is required for such goods.

A retrospective electronic exit summary declaration is not required for goods for which the exit summary declaration has been accepted using the SSD form (or a document that contains the same information).


Transit declarations are submitted to the customs office that supervises the start of a T and TIR procedure, that is, in accordance with a fallback procedure for the continuity of the operation.

If the TIR Carnet is allowed to start at the customs office of departure under a fallback procedure without an electronic transit declaration, and the TIR Carnet is presented at the customs office of exit without a Customs approved stamped SSD form for safety and security data (or other document with the same information), an exit summary declaration containing the safety and security data must be provided at the place of exit.

If the goods exit the EU under T transit either by road or rail traffic directly across the border or by ship or an aircraft without first entering them into the temporary storage records at the place of exit, then a Transit/Transit Security Accompanying Document (TSAD) is used as a fallback procedure form for the transit.

A Transit Accompanying Document (TAD) without safety and security data can also be used as a fallback procedure form. The safety and security data must then be provided using a separate electronic exit summary declaration.

If the declaration is submitted before the transit procedure has started, then the reference number of the exit summary declaration can be entered as a previous document (in box 40 ‘Summary declaration/Previous document’).

If it is discovered at the customs office of exit that no safety and security data has been provided for the goods, then an exit summary declaration must be presented to Customs at the border before the exit of the goods from the EU.


A loading permit must be applied for manually for goods exiting the EU and departing from a port, an airport or a railway yard located at the border and for which electronic safety and security data has been submitted on an exit manifest presentation or transit declaration. The loading permission is requested by presenting the MRN of the exit summary declaration or the electronic TSAD document with safety and security data to the Customs office closest to the place of exit.

If this customs office is closed, the notifications can be sent by email to the Electronic Service Centre: spake.arex(at)tulli.fi. If the notification has been submitted to Customs in paper format, Customs will approve the documents by stamping them. If the notification has been submitted to Customs via email, Customs will approve the documents by sending a reply via email. The customer must archive the document stamped by Customs or the email reply message sent by Customs.

When the loading permission has been applied for manually, the retrospective exit summary declaration of the goods must be presented electronically with an exit manifest presentation and the exit notification related to it, once the interruption has ended.


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