Authorisation to present documents missing from the simplified customs declaration

With Customs’ permission, goods may be placed under a customs procedure on the basis of a simplified declaration which may omit certain documents, such as

  • a preferential document (certificate of origin) or
  • a document affecting the customs value (invoice). 

You always need an authorisation

The authorisation holder must always be the party provided as “Declarant” in the customs declaration. Apply for the authorisation to use simplified declaration (SDE) from the Customs Authorisation Centre. Read more about applying for authorisation. 

When the declaration is lodged by a representative, the authorisation is granted according to the type of representation used by the customer:

  • In the case of direct representation, the declarant must have the authorisation in advance. In the case of indirect representation, the customs representative (forwarding agency) must have the authorisation in advance. The granting of the authorisation requires a comprehensive guarantee authorisation.
  • In the case of direct representation with the liability of a guarantor, the authorisation is not granted in advance. Instead, it can be granted to the declarant in connection with the processing of the customs declaration. The granting of the authorisation doesn’t require a comprehensive guarantee authorisation.

The missing documents must be presented within the specified time limit

The missing documents must be presented to Customs within the time limit specified by Customs.

When supplementary declarations for simplified declarations or for entry in the declarant's records are periodic, the time limit starts to run the last day of the period.

Points to consider

Standard customs declaration (additional declaration type A or D)

  • If you are lodging a standard customs declaration, leave the section “Authorisations” blank.
  • At goods item level, provide the additional information code “FIPTP – Request for missing information”. As its description, provide “request to apply DA Article 147” as well as the time limit for presenting the missing document (in the format dd.mm.yyyy).
  • If the missing document is a preferential document or simultaneously both an invoice and a preferential document, always provide the additional information code “FIETU – The missing information is a preferential document”.
    • If you are applying for retrospective presentation of a preferential document, the guarantee will be reserved for the share of unlevied customs debt.
  • At goods item level, under “Additional documents”, provide the type of the missing document and the text “not known” as the identifier of the missing document.

Simplified or supplementary customs declaration on occasional basis (additional declaration type B, E or X)

  • You can apply for the authorisation for missing information with the simplified customs declaration or at the latest with the supplementary customs declaration.
  • If you are lodging a simplified customs declaration on occasional basis, leave the section “Authorisations” blank.
  • At goods item level, provide the additional information code “FIPTP – Request for missing information”. As its description, provide “request to apply DA Article 147” as well as the time limit for presenting the missing document (in the format dd.mm.yyyy).
  • If the missing document is a preferential document or simultaneously both an invoice and a preferential document, always provide the additional information code “FIETU – The missing information is a preferential document”.
    • If you are applying for retrospective presentation of a preferential document, the guarantee will be reserved for the share of customs debt not levied with the supplementary customs declaration.
  • At goods item level, under “Additional documents”, provide the type of the missing document and the text “not known” as the identifier of the missing document.

Standard customs declaration (additional declaration type A or D)

  • At goods item level, provide the additional information code “FIPTL – Authorisation for missing information”. As its description, provide the authorisation number and the time limit for presenting the missing document (in the format dd.mm.yyyy).
    • An authorisation to present missing documents must be held by the trader, who is entered under “Declarant” in the customs declaration. If you use a representative to submit the declaration, check for additional information under “You always need an authorisation.”
  • If the missing document is a preferential document or simultaneously both an invoice and a preferential document, always provide the additional information code “FIETU – The missing information is a preferential document”.

    • If you are applying for retrospective presentation of a preferential document, the guarantee will be reserved for the share of unlevied customs debt.

  • At goods item level, under “Additional documents”, provide the type of the missing document and the text “not known” as the identifier of the missing document.

Simplified or supplementary customs declaration on occasional basis (additional declaration type B, E or X) 

  • You can apply for the authorisation for missing information with the simplified customs declaration or at the latest with the supplementary customs declaration.
  • If you are lodging a simplified customs declaration, leave the section “Authorisations” blank.
  • At goods item level, provide the additional information code “FIPTL – Authorisation for missing information”. As its description, provide the authorisation number and the time limit for presenting the missing document (in the format dd.mm.yyyy).
    • An authorisation to present missing documents must be held by the trader, who is entered under “Declarant” in the customs declaration. If you use a representative to submit the declaration, check for additional information under “You always need an authorisation.”
  • If the missing document is a preferential document or simultaneously both an invoice and a preferential document, always provide the additional information code “FIETU – The missing information is a preferential document”.
    • If you are applying for retrospective presentation of a preferential document, the guarantee will be reserved for the share of customs debt not levied with the supplementary customs declaration.
  • At goods item level, under “Additional documents”, provide the type of the missing document and the text “not known” as the identifier of the missing document.

Simplified or supplementary customs declaration with regular use (additional declaration type C, F, Y or U)

  • You can apply for the authorisation for missing information with the simplified customs declaration or at the latest with the supplementary customs declaration.
  • Under “Authorisation”, provide the number of the SDE authorisation.
  • At goods item level, provide the additional information code “FIPTL – Authorisation for missing information”. As its description, provide the authorisation number and the time limit for presenting the missing document (in the format dd.mm.yyyy).
    • An authorisation to present missing documents must be held by the trader, who is entered under “Declarant” in the customs declaration. If you use a representative to submit the declaration, check for additional information under “You always need an authorisation.”
    • Please note that if you have provided the authorisation for missing information in the simplified declaration and you are submitting a periodic supplementary customs declaration, provide the authorisation for missing information also in the supplementary customs declaration.
  • If the missing document is a preferential document or simultaneously both an invoice and a preferential document, always provide the additional information code “FIETU – The missing information is a preferential document”.

    • If you are applying for retrospective presentation of a preferential document, provide the additional information code “FIETU” in the supplementary customs declaration. The guarantee will be reserved for the share of customs debt not levied with the supplementary customs declaration.

  • At goods item level, under “Additional documents”, provide the type of the missing document and the text “not known” as the identifier of the missing document.

When the customer has obtained the missing document, it must be presented in accordance with the note in the customs clearance decision. 

It must be indicated in the documents which customs clearance decision they are related to.


For the authorisation to be granted, the following conditions must be fulfilled:

  • The applicant complies with the the customs requiremens (the applicant hasn’t committed any serious infringements of customs or tax legislation).
  • The applicant has procedures for handling authorisations and certificates granted in accordance with trade policy measures or related to the trade with agricultural products.
  • The applicant has instructions for employees on informing the customs authorities of any compliance problems and the applicant establishes procedures for informing the customs authorities of such problems.
  • The applicant has appropriate procedures for handling import and export licences on goods subject to prohibitions and restrictions, including measures for separating goods subject to prohibitions or restrictions from other goods and which serve to ensure compliance with the prohibitions and restrictions.

Read more about applying for authorisations: