Submitting an unloading report for temporary storage

An unloading report means that the storage operator controls, in connection with the unloading, whether the quantity and quality of the goods to be unloaded tally with the details provided in advance with a temporary storage declaration, a transit declaration or an entry summary declaration. Based on these declarations, the goods presented to Customs are unloaded and entered in the records of the temporary storage facility.

An unloading report must always be sent to Customs if the goods have arrived under a transit procedure or with an entry summary declaration (AREX). If a temporary storage declaration or an entry summary declaration to the Commission’s ICS2 system has been provided for the goods, the storage operator submits an unloading report to Customs only if there are discrepancies in the unloading report.

Fully loaded units carried by sea

When fully loaded transport units, e.g. containers that have not been unloaded are taken into temporary storage, you can submit the unloading report as full, i.e. as declared in the previous declaration. If the unloading report has been submitted as full, the temporary storage operator is responsible for the details they have declared, even if discrepancies in the quantity or quality of the goods were later observed compared to the preceding declaration.

Points to consider

An unloading report cannot be submitted before 2 September 2023 in cases where an entry summary declaration (ICS2) is used as a temporary storage declaration and the goods have been presented for unloading into a temporary storage facility. The storage operator must note any discrepancies in their own temporary storage records, until it is possible to use the unloading report. The discrepancies need not be reported to Customs. The correct details of the goods must be provided in the customs declaration that follows temporary storage.

The notification “TSD information” (FI319)

For the time being, Customs will not send the notification “TSD information” (FI319) to the storage operator, when an entry summary declaration (ICS2) is used as a temporary storage declaration and the goods have been presented for unloading into the temporary storage facility. 

The notification FI319 will be sent to the storage operator regarding a temporary storage declaration (ICS2) from 2024.

The goods presented to Customs did not arrive at the storage facility

The transport company must amend the presentation notification or request invalidation of the declaration regarding the goods presented to Customs that did not arrive. The storage operator can also request invalidation of the declaration.

Read more about amendment and invalidation of declarations.

No entry declarations have been submitted to Customs for overshipped goods

If no entry summary declaration has been submitted to the Commission’s ICS2 system, a new declaration cannot be submitted retrospectively to the ICS system. Submit a temporary storage declaration for completely undeclared goods via the Customs Clearance Service or message exchange.

Submitting an unloading report for entry summary declaration


If it is noticed during the unloading that more goods have arrived at the storage facility and have been unloaded than declared on the entry summary declaration or on the summary declaration, the excess goods are declared as overshipment by submitting the required entry declarations for them. If goods are missing, i.e. less goods have arrived at the storage facility and have been unloaded than declared on the entry summary declaration or on the summary declaration of the declared goods haven’t arrived at all, these goods are declared as missing goods. Such discrepancies in the quantity of goods or e.g. in the goods description, as well as the observations about the condition of the seal are provided separately for each goods item on the unloading report.

Request entry details data concerning the entry declaration from Customs, if you don’t know what the consignment contains


If the party responsible for the transport or their representative has submitted the entry declarations for the goods to the Safety and Security Declaration Service (AREX) of Customs, the storage operator can send the arrival notification to Customs when the goods have arrived and are ready to be unloaded. The MRN and goods item number of the entry declaration for the goods are provided in the arrival notification. The notification is sent to the Safety and Security Declaration Service of Customs online or as a message (IE007). Customs responds by sending the entry details data which includes the details of the arriving goods declared earlier to Customs. The arriving goods are compared to the entry details data, and the unloading report is submitted based on this. The entry details data can be used especially when the storage operator hasn’t received any advance information e.g. from the shipping company, about the arriving goods declared on the summary declaration.

If everything doesn’t tally during the unloading, provide the discrepancies in the unloading report


Observations about the condition of the seal, discrepancies in the quantity of goods being unloaded, in the goods description or in other details are to be provided separately for each goods item on the unloading report. The consignment may contain excess good, i.e. actual quantity of the goods that have arrived at the storage facility and have been unloaded is larger than the quantity provided in the entry declarations. In such case, the temporary storage operator must not remove the goods from temporary storage before all the required declarations have been submitted. If the goods declared on an entry summary declaration haven’t arrived at the storage facility, they must be declared as missing goods.

No entry declarations have been submitted to Customs for the overshipment


If no entry declarations have been submitted, they must be submitted afterwards. Submitting the entry summary declaration and the presentation notification and presenting the goods is the responsibility of the carrier. The person who completed the presentation notification is responsible for submitting an entry summary declaration and a presentation notification for the undeclared goods. If the entry summary declaration was submitted by someone else than the person who completed the presentation notification, the person who completed the presentation notification must ask the person who completed the entry summary declaration to immediately submit a new entry summary declaration for the undeclared goods. As the entry summary declaration and the presentation notification together form the declaration for temporary storage, both have to be submitted.

Submitting an unloading report for a temporary storage declaration


An unloading report for a temporary storage declaration is only submitted if discrepancies are observed when counting the unloaded goods, e.g. regarding the quality and quantity of the goods. The unloading report cannot be used to correct details concerning the consignor or consignee.


In the unloading report, the operator of a temporary storage facility reports any discrepancies they notice when comparing the details provided in the temporary storage declaration to those established when counting the unloaded goods. The temporary storage operator will receive information from Customs of the goods presented for unloading into the temporary storage facility. A message declarant receives the information with message FI319 and the person using Customs’ online service receives the information in the service.


The unloading report is declaration specific. Therefore, it is not possible to combine one unloading report to unloading results of several temporary storage declarations. One unloading report can only be used to correct details entered in the same temporary storage declaration. Enter in the unloading report all the details of the house level transport document and details of the goods item with discrepancies, not just the discrepancies. 

Example: In the temporary storage declaration, ten transport documents are entered of which the details of two house level transport documents do not match the unloaded goods. Submit an unloading report where you have entered all the details of these two transport documents. In addition to the corrected details, enter therefore also the other details of the house level transport document again.

The unloading report can be submitted after the goods have been presented or cleared through customs.
Examples of discrepancies that can be detected when counting the unloaded goods: 

  1. More or less goods arrive than what was entered in the temporary storage declaration. The storage operator submits an unloading report with the quantity of goods that actually arrived.
  2. Excess goods that have not been entered in the temporary storage declaration arrive at the storage facility. The storage operator submits a new temporary storage declaration.
  3. Goods presented for storage in the temporary storage declaration are missing altogether. Since missing goods cannot be entered in the unloading report, the storage operator or transport company requests that Customs invalidates the details of the missing goods item in the temporary storage declaration, or all transport document details. When the missing goods arrive, they must be declared with a new temporary storage declaration and with a new related presentation notification. 

Examples of reporting discrepancies

Under “Goods description/discrepancies” enter, separately for each goods item, the goods description and, verbally, the discrepant details, e.g. short shipment or overshipment. Under “Packages”, enter also any changed gross weight and the quantities actually unloaded. Under goods item data, enter only the data fields where there are changes to the details provided on the original entry summary declaration or summary declaration.

If goods other than declared on the entry summary declaration or summary declaration arrive at the storage facility, provide the new goods description under goods item data on the unloading report. If it is clearly a matter of different goods, the party responsible for the transport or their representative must submit the entry declarations again, with correct goods details.

If more goods or less goods have arrived at the storage facility than declared on the entry summary declaration or summary declaration, declare the overshipment or short shipment under goods item data on the unloading report. As the number of packages and/or weight of packages, enter the new, corrected number and/or weight.

If none of the declared goods arrive, declare under goods item data on the unloading report that the goods are missing and enter 0 as the number of packages and/or weight of packages.

More goods arrive at the storage facility than what is declared in a certain goods item under the MRN

  1. The storage operator submits an unloading report to Customs online or as a message (IE044). For every goods item under the MRN it has to be declared separately whether any discrepancies have been observed in them. The goods items under the MRN without discrepancies are marked as ”OK”.
  2. Customs sends a request for additional information to the party responsible for the transport.
  3. The party responsible for the transport or their representative immediately submits an entry summary declaration or a summary declaration and a presentation notification for the undeclared goods.
  4. When the new declarations have been submitted, the person who completed the presentation notification sends the MRN and goods item numbers provided by Customs’ system as a response to the request for additional information.
  5. The person who completed the presentation notification notifies the storage operator of the MRN and item numbers of the goods declared in the new entry summary declaration or summary declaration.
  6. The storage operator submits an unloading report for the overshipped goods to Customs and refers to the new presentation notification in the report. The new unloading report is only submitted for the overshipped goods.
  7. Customs will carry out the necessary checks and make the necessary entries into its systems, after which the unloading report for overshipped goods has been processed.

Excess goods arrive at the storage facility and they are not related to any goods item

  1. Excess goods for which no entry declarations required under the legislation have been submitted may arrive at the temporary storage facility.
  2. The storage operator must notify Customs of the excess goods by an email containing sufficient information about the goods as well as the carrier that was responsible for the transport of the goods to the place of arrival.
  3. Customs sends a request for additional information to the party responsible for the transport.
  4. The party responsible for the transport or their representative submits an entry summary declaration or a summary declaration and a presentation notification for the overshipped goods.
  5. The person submitting the declarations notifies the storage operator and Customs’ Electronic Service Centre of the MRN and item number(s) of the entry summary declaration or summary declaration submitted for the overshipped goods.
  6. The storage operator submits an electronic unloading report for the overshipped goods.
  7. Customs processes the report submitted by the storage operator.

A part of the goods declared for unloading in the storage facility are missing

  1. The storage operator submits an unloading report (IE044) to Customs, indicating for the goods item the type of discrepancy: either all the goods or a part of them are missing. If a part of the goods are missing, the quantity of missing goods is provided under discrepancies.
  2. Customs will request additional information regarding the discrepancy from the person who submitted the presentation notification. It is the responsibility of the person who completed the presentation notification to inform Customs of what has happened, e.g. of any errors during the loading of the goods.
  3. The person who completed the presentation notification must sends this information to Customs by email.
  4. Customs will make the required changes in its systems, after which the unloading report for the missing goods has been processed.