Presentation notification (FI332, IE347)

The responsibility for presenting goods lies with the person or their representative, who submits the entry summary declaration or temporary storage declaration. The declarations (FI332, IE347) are submitted via message exchange or in the Customs Clearance Service.

  • The declaration is submitted in the Arrival and exit declaration service (AREX) if the previous declaration is an entry summary declaration (IE315) submitted in the same system.
  • The declaration is submitted in the Customs Clearance Service or via message exchange, if the previous declaration was a temporary storage declaration (FI337) or an entry summary declaration submitted in the Commission’s system.

In air, maritime and rail traffic, the goods are presented with a presentation notification / an arrival notification and presentation (FI332, IE347). In road traffic, the goods are presented to Customs at a border customs office by presenting the transport documents and the MRN of the entry summary declaration.

Customs may impose controls on the presented goods. Based on the results of the control Customs gives permission to import the goods into the territory of the Union or prohibits the import of the goods.

After presentation, the goods unloaded from a means of transport have the status of goods in temporary storage. The goods can only be declared for a customs procedure after they have been presented to Customs.

Presenting Union goods

Union goods brought into the customs territory are released from customs supervision after they have been presented to Customs. If the Union status of the goods cannot be proved when they are presented, the goods will be treated as non-Union goods and they are in temporary storage. 

Unloading permission

When a means of transport arrives from a third country, an electronic arrival notification is required for unloading the cargo. If the trader so wishes, the arrival notification for the means of transport and the arrival notification and presentation (IE347) for the cargo to be unloaded, can be combined. In this case, a combined arrival notification and presentation (IE347) must be submitted prior to unloading the cargo. A registration notification of an arrival notification and presentation/a presentation notification (IE347, FI332) is also an unloading permission given by Customs.

When a means of transport arrives from a Union country, the goods can be unloaded from the means of transport even if a temporary storage declaration has not yet been submitted or the goods are yet to be presented to Customs.

Points to consider

The airline operating the aircraft is responsible for submitting a presentation notification / an arrival notification and presentation (FI332, IE347). If several flight numbers are attributed to the aircraft, those airlines can themselves submit their own declarations.

Goods arriving directly from outside the EU

When a flight arrives directly from outside the Union, an arrival notification (IE3470) or an arrival notification and presentation (IE347) must be submitted for the goods. The declarations are submitted to the Arrival and exit declaration service (AREX). An approved arrival notification (IE3470) or arrival notification and presentation (IE347), is also a permission to unload the goods from the means of transport.

After the arrival of a flight, an arrival notification and presentation (IE347) must be submitted for all the freight declared in the entry summary declaration and transported on board the aircraft. A separate arrival notification (IE3470) can also be provided. In such cases, an arrival notification and presentation (IE347) must also be provided for the goods to be unloaded.

Please note! How to declare changes as of 1 March 2023, when entry summary declarations and arrival notifications are submitted directly to the EU Commission’s system. Presentation notifications (FI332) related to consignments are submitted to the Finnish systems.

In the arrival notification and presentation (IE347), the goods are declared

  • for unloading into a temporary storage facility
  • for immediate clearance (no goods to be unloaded into a temporary storage facility)
  • not to be unloaded, for goods that will not be unloaded from the aircraft

When the goods are presented for unloading into a temporary storage facility, the arrival notification and presentation (IE347) must contain the identifier of the temporary storage facility (R number) into which the goods will be unloaded. The goods are entered into the temporary storage records and a separate unloading report (IE044) is submitted for them. The MRN and the related goods item number of the entry summary declaration must be entered in the temporary storage records separately for each consignment.

When the goods are assigned a customs-approved treatment or use after the temporary storage period, the MRN and the related goods item number of the entry summary declaration must be referred to in the subsequent customs declaration. As regards split consignments, it should be noted that each split consignment is allocated a unique MRN and goods item number, which are to be referred to in the subsequent customs declaration. 

If the goods are to be cleared immediately, after they have been presented to Customs, the warehouse ID (R number) of the temporary warehouse is not provided in the arrival notification and presentation (IE347) nor are the goods to be entered into the records of this temporary storage facility. The MRNs and the goods item numbers of the entry summary declaration are entered as reference for the previous procedure in the customs declaration.

If no goods are unloaded from the aircraft, and the aircraft continues on to the next airport in the EU, then no exit notifications are needed.

Goods arriving from another Union country 

When goods arrive from another Union country, a presentation notification (FI332) must be submitted for all undeclared goods to be unloaded from the aircraft that are entered in the temporary storage declaration. The declaration is submitted in the Customs Clearance Service or via message exchange. 

If an electronic consignment note is used as a transit declaration (ETD), a temporary storage declaration and a presentation notification (FI332) are only submitted for goods with T1 or T2F status.     

The presentation notification (FI332) can be used for presenting goods to be unloaded into a temporary storage facility. If the goods are not loaded into a temporary storage facility, an additional information code must be provided in the declaration according to what is to be done to the goods: direct transhipment (additional information code FISSL), Designated location (additional information code FIOSP), Place approved by Customs (additional information code FIHPL). 

If the goods are declared for unloading into a temporary storage facility, the presentation notification (FI332) must contain the warehouse ID (in the new format FI1234567-800001) of the temporary storage facility into which the goods will be unloaded. 

When the goods are assigned a customs-approved treatment or use after the temporary storage, the MRN, the house level transport document number and related goods item number of the temporary storage declaration, must be referred to in the subsequent customs declaration. As regards split consignments, it should be noted that each split consignment is allocated a unique MRN, house level transport document number and goods item number, which are to be referred to in the subsequent customs declaration.


The shipping company operating the vessel is responsible for submitting a presentation notification / an arrival notification and presentation (FI332, IE347). In case of vessels with shared cargo space, the traders can themselves submit their own declarations (FI332, IE347).

Vessels arriving directly from a port outside the EU

When the goods arrive directly from a port outside the EU, an arrival notification and presentation (IE347) must be submitted. However, it is possible before that to submit an optional arrival notification (IE3470). The declarations are submitted to the Arrival and exit declaration service (AREX).

An approved arrival notification (IE3470) or arrival notification and presentation (IE347) is an unloading permit for the vessel.

  • An optional arrival notification (IE3470) may be submitted for the goods.
    • An arrival notification is generally used when only part of the goods, or no goods, are unloaded at the first point of entry. However, an arrival notification and presentation (IE347) must be provided for the goods to be unloaded at the first point of entry.
    • The arrival notification (IE3470) cannot be submitted before the vessel arrives at the port area, but it must be submitted within half an hour from the mooring of the vessel to the dock. 
    • No arrival notification and presentation has to be submitted for goods that remain on the vessel.
  • The arrival of the vessel can also be declared directly with the arrival notification and presentation (IE347).
    • In that case, all goods (including goods that are not unloaded) must be declared with the arrival notification and presentation (IE347). 
    • The arrival notification and presentation must be submitted no later than 12 noon the following day.
    • Goods remaining in the vessel are declared with their own presentation notification, providing the next customs office of entry.
    • Goods to be presented are declared separately for each storage facility.
    • Goods to be cleared through customs immediately are declared with their own declaration (not to be loaded into storage).

In the arrival notification and presentation (IE347), the goods are declared:

  • for unloading into a temporary storage facility
  • for immediate clearance (no goods to be unloaded into a temporary storage facility)
  • not to be unloaded, for goods that will not be unloaded from the vessel

When the goods are declared for unloading into a temporary storage facility, the arrival notification and presentation (IE347) must contain the identifier of the temporary storage facility (R number) into which the goods will be unloaded. The goods are entered into the temporary storage records and a separate unloading report (IE044) is submitted for them. The MRN and the related goods item number of the entry summary declaration must be entered in the temporary storage records separately for each consignment.

When the goods are assigned a customs-approved treatment or use after the temporary storage, the MRN and the related goods item number of the entry summary declaration must be referred to in the subsequent customs declaration.

If the goods are to be cleared immediately, after they have been presented to Customs, the warehouse ID (R number) of the temporary storage facility is not provided in the arrival notification and presentation (IE347) nor are the goods to be entered into the records of this temporary storage facility. The MRN and the goods item numbers of the entry summary declaration are entered as previous procedure in the customs declaration.

When goods are not loaded from the vessel and the vessel continues on to the next port in the EU, no exit notifications are submitted.

Goods arriving from a port in another Union country

Declarations are submitted in the Customs Clearance Service or via message exchange.

When the goods arrive with a non-regular shipping service:

  • A temporary storage declaration (FI337) and presentation notification (FI332) is only submitted for goods that will be unloaded at this port.
  • A temporary storage declaration and presentation notification (FI332) must also be submitted for Union goods.
  • The declaration can also be submitted as a combined temporary storage declaration and presentation notification (FI335) when the goods have arrived.

When the goods arrive with a regular shipping service approved by Customs:

  • A temporary storage declaration and presentation notification (FI332) is only submitted if an electronic consignment note is used as a transit declaration (ETD).
    • Goods with T1 or T2F status that are unloaded at this port are declared with a temporary storage declaration. 
    • In other cases, submitting temporary storage declaration for regular shipping services approved by Customs is not required. Undeclared goods arrive under the transit procedure, and the procedure is discharged normally.
  • The transport company declares the goods for unloading from the ship at this port with a temporary storage declaration (FI335, FI337).
    • No declarations are submitted for empty containers in EU internal traffic.
    • No declarations are submitted during the port call for goods that remain on the ship.

If the goods are declared for unloading into a temporary storage facility, the presentation notification (FI332) must contain the warehouse ID (in the new format FI1234567-800x0x) of the temporary storage facility into which the goods will be unloaded.

When the goods are assigned a customs-approved treatment or use after the temporary storage, the MRN, the related house level transport document number and goods item number of the temporary storage declaration must be referred to in the subsequent customs declaration.