Warehousing declarations and bookkeeping
Since you are responsible for the goods during storage, make sure that you have the enough information regarding the goods. A goods description and quantity is important information for the warehouse keeper.
You need the goods description in Finnish, Swedish or English. You need to enter the goods into your records and, when necessary, to submit the customs declaration in one of these languages, even though the goods arrive under a transit filled out in e.g. Flemish or Bulgarian, which is accepted in the country of departure. Keep this in mind when entering into agreements. As warehouse keeper you also declare warehousing to Customs. Check the data content requirements for these declarations.
How do I submit customs warehousing declarations?
Customs warehousing declarations must be submitted with a SAD form, which is sent to a customs office for processing. If there is no customs service point where the warehouse is located, the papers can usually be scanned and sent by email to Customs.
If you only need forms occasionally, you can print them via the Customs website: Forms. When using a standard customs declaration, you can submit all the required data at once. Customs declaration and completion instructions
The customs declaration for customs warehousing can also be drawn up in other ways; this requires permission from the Customs Authorisation Centre.
- If you want to use some other document than the SAD as a customs declaration, for example a consignment note, it must include the same data as the SAD form.
- With an authorisation for entry in the declarant's records, placing the goods under a procedure happens with an entry in the records, which replaces the paper-based customs declaration. This has previously been called ‘local clearance procedure’.
Releasing the goods from the warehouse is mainly done with electronic declarations.
Which declaration can I use to deposit goods in a temporary storage facility?
The document or declaration used for goods that have arrived in Finland is used as a temporary storage declaration. In other words, the goods are entered into a temporary storage facility with a summary declaration or a customs declaration.
The transport company submits the summary declaration electronically to Customs based on the data in e.g. the flight manifest, ship manifest or rail consignment note. After submitting the summary declaration, the freight carrier presents the goods to Customs with a manifest presentation. The summary declaration and manifest presentation can also be submitted by a representative of the transport company.
As a warehouse keeper you need the data and the reference number of the summary declaration and the manifest, so that you can give Customs the unloading report for goods received at the warehouse. If you wish, you can ask Customs for entry details data by sending an arrival notification (for temporary storage) to Customs.
The goods can also be received at the warehouse with the customs declaration used for the arrival of the goods. The declaration can be, for example, a T1 transit or a TIR Carnet. In that case, make sure that the goods have been presented to Customs before unloading them into the warehouse, and that an unloading permit has been applied for regarding the transit.
Points to consider
You cannot release goods from the warehouse without permission from Customs. You need a verification by Customs for your warehouse records, endorsing that the goods have been cleared through Customs. The verification can be a PDF produced in the customs system or a document stamped by Customs and which the retriever of the goods presents when picking up the goods from the warehouse. In some situations, the identification number (e.g. the MRN) provided by Customs is sufficient.
Based on the data in the verification, one must be able to connect the goods released from the warehouse to the consignment and the goods that arrived to your warehouse.
Undeclared goods must always be cleared through Customs one way or another. The good can be cleared through Customs for example by clearing them or by re-exporting them out of the European Union (EU). When goods from a customs warehouse are re-exported outside the EU, a re-export declaration must be submitted for the goods. After this, the goods can be transited. A T1 transit is used when undeclared goods are moved within the EU.
In some situations, the goods can also be abandoned to the State or destroyed under Customs’ supervision.