In the fallback procedure request, the customer must provide the following information:

  • reason for initiating the fallback procedure
  • estimated duration of the interruption
  • which place of arrival the fallback procedure concerns
  • which declarations the fallback request concerns
  • details of the means of transport, if known (name of the vessel, flight number or train number). 

The customer must notify Customs of any continuation of the problems and of the end of the service interruption by email to spake.varastointi(at)tulli.fi

In addition to the fallback procedure document, an electronic declaration is submitted retrospectively

Declarations submitted under the fallback procedure are submitted retrospectively in electronic format when the service interruption is over. The reference number (LRN) of the entry summary declaration or the temporary storage declaration shall be the same as the one given under “Reference number” on the fallback form (SSD) or, if a different document is used, some other clearly marked reference should be provided.

In addition, the code FIXEV must be given under “Additional statement” for the first goods item in the electronic entry summary declaration. The additional information code FIFAL must be provided in the temporary storage declaration. 

Points to consider

If the entry summary declaration (IE315) can’t be submitted electronically, the declarations must be submitted to Customs in paper format

  • with specific EU-approved fallback procedure documents (SSD) or
  • with some other equivalent administrative document, commercial or transport document (for example in sea traffic with a manifest or with cargo data submitted to the Portnet system, in air traffic with manifest data and in road traffic with a consignment note).

If a document other than the SSD form is used, it must contain the data defined in Annex 9 (Appendix A) of the Commission Delegated Regulation (2016/341) (TDA).

The fallback documents are to be submitted to Customs in two copies, one to be filed by Customs and the other by the customer.

The fallback procedure documents can be sent by email or post, or be submitted in person at the customs office of entry. The email messages should have a clear subject, e.g. “Fallback procedure documents, name of the vessel/flight number/name of transport company”.
Customs replies by email to fallback procedure documents sent by email. If the customs office of entry is closed, send the fallback procedure documents to the Electronic Service Centre: spake.varastointi(at)tulli.fi.

Customers must keep the fallback documents for the current year plus three years.


If the entry summary declaration (IE315) is submitted under the fallback procedure because of a service interruption in Customs’ system, the declarations must be submitted to the customs office of entry within the normal time limits.

If the use of the fallback procedure is due to a service interruption in the customer’s electronic system, the entry summary declaration must be submitted to Customs no later than 4 hours before the arrival of the goods, except for goods in deep sea container traffic for which also the fallback declaration must be lodged 24 hours before loading the container at the port of departure.

With Customs’ permission, the submission of the electronic entry summary declaration may be delayed until the goods arrive.

Goods arriving from outside the EU for which an electronic entry summary declaration hasn’t been submitted due to a service interruption can be unloaded in the port area, at the airport, in the railway yard at the border or outside the customs office once the authorisation to use the fallback procedure has been received. A paper-based entry summary declaration must be submitted to the customs office of entry immediately upon arrival, unless it has been submitted in advance.


A temporary storage declaration for goods arriving directly from another EU country (FI337 or FI335) is submitted only after the service interruption is over. The goods may be unloaded in the port area or at an airport without any separate notification.

If the goods need to be released during the service interruption, the data should be submitted to the customs office of entry using the fallback documents in the manner specified in the instructions regarding the entry summary declaration. However, the time limits specified for the entry summary declaration don’t apply to temporary storage declarations submitted under the fallback procedure.


If goods arriving by road are presented to the customs office at the border together with the reference number MRN for the entry summary declaration during a service interruption in the system of Finnish Customs, Customs makes the necessary presentation entries into the system when the service interruption is over.

If the service interruption occurs during the arrival of a means of transport by sea or air and the trader isn’t able to submit the arrival notification (IE3470) for the means of transport electronically, the notification should be submitted electronically as soon as the service interruption is over. After this, the unloaded goods are declared by submitting the arrival notification and presentation (IE347, FI332) to the Customs system to which the previous declaration was submitted. Instead of submitting an arrival notification, an arrival notification and presentation can be submitted retrospectively directly for all the goods.

If goods arriving by sea, air and rail are to be declared during a service interruption in a situation where the entry summary declaration has been submitted electronically but the arrival notification and presentation cannot be submitted, the transport company provides the customs office of entry with the following information:

  • for goods arriving by air: flight number and time of arrival
  • for goods arriving by sea: name of the vessel, IMO number, Portnet number and time of arrival
  • for goods arriving by rail: train list.

In the customs declaration, the MRN and goods item number of goods as well as the transport document number are provided in the previous document details, but the fallback procedure code is provided as the document code. However, the transport document number doesn’t need to be provided when the entry summary declaration has been submitted to the AREX system. 


If the warehouse keeper can’t submit an arrival notification (IE007) to Customs due to a service interruption or doesn’t receive an entry details data message from Customs as a response, the notifications will be submitted electronically when the service interruption is over. 

If the warehouse keeper can’t submit an unloading report (IE044 or FI364) to Customs due to a service interruption, it will be submitted to Customs when the service interruption is over.

Delays in the warehouse keeper’s notifications caused by a service interruption will not prevent other customs clearance of the goods. 


If the diversion request (IE323) can’t be submitted with a message, the data is sent to the Electronic Service Centre by email: spake.varastointi(at)tulli.fi. The email should include the MRN and the actual office of first entry. Customs sends the diversion request to the point of entry on behalf of the customer.

There is no need to submit a diversion request to Customs retrospectively. A summary declaration on the goods to be unloaded must be submitted to the actual customs office of entry. No new entry summary declaration needs to be submitted.


Under the fallback procedure, the safety and security data for goods arriving with a TIR Carnet must be submitted one hour prior to arrival to the customs office of entry with a SSD form or with an administrative, commercial or transport document containing the corresponding data.

Under the fallback procedure for T transit, the safety and security data can be submitted one hour prior to arrival with a TSAD form, SSD form or with an administrative, commercial or transport document containing the corresponding data.

The safety and security data for a T transit or TIR transit can also be submitted with a separate entry summary declaration. The transit declaration must contain a reference to the entry summary declaration as the previous document.