Proving the Union status of arriving goods

Union goods can be transported within the EU without any customs formalities. Goods for which the Union status has been verified at the place of exit can move freely within the customs territory of the Union. However, the customer must, upon request by Customs, be able to prove the Union status of the goods.

The Union status of the goods can be declared to Customs 1) with a message 2) with an entry summary declaration (IE315) in the Arrival and exit declaration service (AREX) or 3) with a temporary storage declaration (FI335, FI337) in the Customs Clearance Service.

The Union status of the goods can always be declared with an entry summary declaration or a temporary storage declaration, when the declarant has a document accepted for proving Union status. Such documents include a T2L or T2LF document verified at the place of departure, an invoice or a transport document.

The submitter of the declaration is responsible for the accuracy of the information they have provided. Read more about providing proof of Union status.

Declaring the Union status in the Arrival and exit declaration service (AREX), if the goods have been transported via a territory outside the customs territory of the EU

These situation most commonly occur

  • in maritime traffic when Union goods have been transported by sea between different locations in the customs territory using a route that doesn’t have an authorisation for a regular shipping service approved by Customs 
  • in air traffic when the goods have been transported via an airport outside the EU.

Goods declared as Union goods are confirmed as Union goods, when an arrival notification and presentation (IE347) has been submitted for them.

When you declare the Union status of the goods using an entry summary declaration in the Arrival and exit declaration service (AREX)

Provide the customs status “C” for Union goods in the goods item details

  • In addition to the transport document, the following details must be provided as an additional document for the goods item:
    • The document that proves the union status of the goods in accordance with the code list 0006. As the document number, provide the number specifying the document and the date in the format “ddmmyyyy”.
    • The document code ”2YMM”. As the document number, provide the description “IA Article 199”.

If the transport company is authorised to declare the Union status of the goods as an authorised issuer through a loading list handed over for customs use, the company can declare both Union goods and other goods with the same declaration.

  • In the goods item details, under “Customs status of the goods” provide the code “N”, “C” or “F” as follows:
    • N – non-Union goods
    • C – Union goods
    • F – Union goods, so called tax border goods. Goods that arrive in Finland from a special fiscal territory of the EU, e.g. from the Canary Islands or goods arriving in Åland from an EU territory other than mainland Finland. The goods remain under customs supervision after presentation and they must be presented for unloading into temporary storage.
  • In addition to the transport document, provide the following as an additional document for the goods item:
    • document code ”2YMM”. As the document number, provide the number of the authorisation for the status of authorised issuer granted by Customs.

If the customs status of Union goods and the document proving the Union status have not been provided in the Arrival and exit declaration service (AREX), the transport company cannot correct the information by email with a so-called manifest correction after submitting a manifest presentation.

Declaring the Union status with a temporary storage declaration (FI335, FI337) in the Customs Clearance Service or with a message when goods arrive by sea or air directly from another Union country, Switzerland or Norway

These situation most commonly occur

  • in maritime traffic when Union goods have been transported by sea between different locations in the customs territory using a route that doesn’t have an authorisation for a regular shipping service approved by Customs 

Goods declared as Union goods are confirmed as Union goods, when a presentation notification (FI332) has been submitted for them. If a temporary storage declaration and presentation notification (FI335) has been lodged for the Union goods, they are immediately confirmed as Union goods. 

When you declare the Union status of the goods using a temporary storage declaration

  • When there is a T2L document for the consignment, provide
    • for the transport document, under “Declaration header”, the additional information code “FITAA – Union status; T2L” and as the description “IA, Article 199”.
    • at goods item level, the customs status of the goods “C”. 

If the transport company is authorised to declare the Union status of the goods as an authorised issuer through a loading list handed over for customs use, the company can declare both Union goods and other goods with the same declaration.

  • At declaration header level, the additional information code “FIVAA – Union status; authorized issuer”.
  • Under “Authorisations”, provide the authorisation identifier (optional). 
  • At goods item level, under “Customs status of the goods” provide the code “N”, “C” or “F” as follows:
    • N – all other goods
    • C - Union goods
    • F – Union goods, so called tax border goods. Goods that arrive in Finland from a special fiscal territory of the EU, e.g. from the Canary Islands or goods arriving in Åland from an EU territory other than mainland Finland. The goods remain under customs supervision after presentation and they must be presented for unloading into temporary storage.

The transport document alone can act as a document proving the Union status of goods only if it has been endorsed by the authorised issuer or by Customs. Otherwise, there must also be some other document in the declarant’s records that proves the Union status of the goods.

The declarant or their representative must archive the original document proving the Union status of the goods for three years after the year when the declaration was lodged, for controls by Customs.

Points to consider

A document proving the Union status must be submitted to the temporary storage operator receiving the goods. The storage keeper can release the goods based on this document and remove it from the records of the temporary storage facility. The storage keeper must attach the document to their records as proof of the Union status of the goods.

The document handed in to the temporary storage facility proving the Union status, must contain the reference number (MRN) of the entry summary declaration or summary declaration provided for the goods, as well as the goods item numbers.

The storage keeper must send the documents to Customs proving the Union status, after an arrival notification and presentation has been submitted for the goods. The scanned documents are sent to Customs as email attachments to: unioniasema(at)tulli.fi. The documents can be sent in a unified manner, for example for a whole calendar week, although for no more than one calendar month at a time.