How to submit a warehousing declaration

A customs declaration on customs warehousing is submitted with a SAD form at the customs office that places the goods under the procedure. This is usually the customs office that supervises the operative activity of the warehouse or the customs office of entry. A list of customs offices that place goods under a procedure can be found in the authorisation for customs warehousing If it is hard to do business with Customs, for example because of great distances, then the declaration can also be scanned and sent to Customs. Customs and the customer agree on how the declaration submitted to the customs office and approved by Customs is returned to the customer.

A customs declaration submitted with a SAD form is called a standard customs declaration. The customs declaration can be made with an entry in the records, if Customs has given the declarant an authorisation for using an entry in the declarant's records. The authorisation for entry in the declarant’s records is one of the simplifications in customs warehousing.

Either the holder of the authorisation or holder of the procedure is responsible for submitting the declaration

The holder of the authorisation is responsible for submitting the declaration for a private warehouse. In a public warehouse, though, either the holder of the authorisation or holder of the procedure defined in the authorisation, is responsible for the declaration as well as for the obligations connected to it. The declaration can be submitted by the holder of the authorisation or the procedure, or their authorised representative or agent (direct representation). The declarant is responsible for the correctness of the data provided in the customs declaration.

Submit your declaration to the Electronic Service Centre if there is no customs office near the warehouse

If there is no Customs’ customer service nearby, send the customs declaration for warehousing to Customs’ Electronic Service Centre (Spake). Scan the declaration and send it to: spake.varastointi(at) Please note that Spake only handles declarations during office hours from 8 a.m. to 4.15 p.m.

If the goods have arrived to the warehouse under a transit procedure, request an unloading permit from a customs office with customer service. Unloading permits for T transits can also be requested from: spake.passitus(at) Scan the transit unloading report together with the customs declaration for warehousing and send them to: spake.varastointi(at)

The officer handling the customs declaration for warehousing returns the approved declaration by email to the address entered in box 54 (Contact information) of the SAD form.

Example: Company A has a private customs warehouse in Rauma where there is no customer service. The goods arrive at Vuosaari harbour and are placed under a transit procedure. The customer (carrier) requests a transit unloading permit either from Vuosaari customs at the place of exit or by emailing to: spake.passitus(at) When the good have been unloaded into the customs warehouse in Rauma, the warehouse operator A sends the customs declaration (IMA/7100) as well as the transit unloading report by email to: spake.varastointi(at) The officer processing the transit discharges it and verifies the customs declaration for warehousing. The processing officer stamps the SAD form declaration with a customs stamp and sends the approved declaration to the email address entered in box 54.

Enter complete details in the SAD form for placing the goods under a procedure

Complete details of the goods must be provided in the SAD form for placing goods under a procedure. The form must be self-copying, but Customs may also accept the use of e.g. a laser printout from the company’s own system. The data in the form must be identical to the data in the SAD form. The customs declaration can be filled in by machine or in some other way, as long as the text is clearly legible. You can fill in and print out the SAD template form that is available on the Customs website.

The goods must be declared as goods items in the customs declaration. Enter the first goods item in the actual SAD form and the following goods items on the continuation sheets of the SAD form. Goods with the same technical or commercial goods description can be entered in the same goods item.

Using commercial documents instead of the SAD form requires a separate authorisation for simplified declaration procedure from the Customs Authorisation Centre.

There is usually no need for any document attachments to a SAD declaration. If there is any lack of clarity regarding the type of goods, goods quality or any other information concerning the goods to be placed under custom warehousing procedure, Customs may demand that transport documents, loading lists or documents related to the previous customs procedure be presented by the depositor.

Information required in the customs declaration and boxes to fill in

The boxes, in the customs declaration for customs warehousing to be filled in by the operator, are either compulsory or optional. The numbering in the Points to consider sections, refer to a box in the SAD form. The optional sections say ‘Optional’. Customs does not have to accept customs declarations with insufficient information.

Customs declaration for warehousing submitted in advance

If the customs declaration for warehousing has been submitted in advance (IM D), Customs verifies the declaration when the arrival notification and presentation (IE347) has been submitted in an acceptable fashion or the goods have been presented at the border. The holder of the procedure must ensure that the reference (MRN and goods item number) of the declaration preceding the warehousing has been entered in box 40 of the SAD form. SPAKE does not process declarations submitted in advance, i.e. declarations in advance must always be submitted at a customs office with customer service.

Points to consider

40) Summary declaration/Previous document

Customs warehousing is usually preceded by an entry summary declaration, summary declaration or T1 transit. The ‘previous function’ in the customs declaration is the data of a previous document or procedure. It is very important to enter the correct data of a previous document to ensure that the audit trail of the goods remains intact when moving from one declaration to another. The identifier of a previous declaration is usually the MRN and possible specific goods item number. It pays to be precise in regards to the specific goods item number. The number is not always 1; there can be dozens of items.

  • If the previous declaration is an entry summary declaration or summary declaration submitted via Customs’ summary declaration system:
    • The code 702 / MRN and goods item number / date of presentation
    • e.g. 702 17FI000000000045I5 2 31.1.2017
  • If the previous declaration is a transit declaration:
    •  Code 701 / MRN / date of arrival
    •  e.g. 701 17FI000000000045T5 31.1.2017

The person making the declaration must ensure that the MRN and possible specific goods item number is correct. The transport operator (for example, a shipping company or airline) or their representative, must notify the person responsible for the customs clearance of these numbers.

The same MRN may contain several goods items. By declaring the correct goods item number, the temporary storage that precedes the customs warehousing can be discharged successfully. Furthermore, the processing of the declaration by Customs can be speeded up and the need for retrospective inquiries decreases.

Entering the supplementary unit in the customs declaration is important, since possible taxes are levied based on this data among other things. Qualifiers connected to the supplementary unit are the quantity of packages and type, net mass and gross mass and in some instances other quantity. In the box for the first goods item (box 35), enter the gross mass of the whole goods item. Enter also separately the net mass of each goods item (box 38), which is the goods mass without packaging.

35) Gross mass

If the declaration contains several goods items; in the main form enter the gross mass only for the first item of the whole goods item to be cleared through customs. The gross mass is the weight (kg) of the goods including packaging, without the weight of the container.

38) Net mass

The known weight of the goods excluding packaging (kg). Enter the net mass for each goods item separately.

41) Supplementary units

If the supplementary measurement unit of the goods has been entered in Taric together with the Taric code of the goods, it must be declared in the customs declaration. A supplementary unit is, for example: litre, piece or pair. To avoid any vagueness, Customs recommends that the number of pieces always be entered for piece goods. Thus, in addition to e.g. the number of cartons (CR) containing computers, clothes or tableware, enter the number of pieces (NAR). The supplementary unit is entered in official supplementary measurement units (code list 0079).

31) Packages and description of goods

Description of goods in the goods item

  • Common trade name used to identify goods. General names such as ‘electronic equipment’, ‘computer parts’, ‘car parts’, ‘electronics’, ‘machines’, ‘clothes’, ‘footwear’, ‘spare parts’ or ‘tools’ are not accepted as goods descriptions; the goods have to be specified.
  • Examples: Peripheral units for computers are entered e.g. as ‘printer’, ‘keyboard’, ‘computer screen’. The description ‘spare parts’ is not sufficient; it has to be specified what kind of spare parts are in question, e.g. ‘car windshield’, ‘fan belt’. Clothes are specified as ‘t-shirts’, ‘trousers’, ‘gloves’, etc. Footwear are entered e.g. as ‘boots’, ‘women’s shoes’, ‘trainers’.

The goods description cannot be changed to a more general description when the goods are deposited into the warehouse, during storage or when taken out of storage. Although the goods description can be specified further. This further specified information must be entered into the stock records of the warehouse, and these corrected entries in the records are to be approved by the Customs office that supervises the warehouse.

If the goods description in the customs declaration does not fulfil the prescribed requirements, Customs can refuse to receive the declaration.

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