Summary Declaration for Temporary Storage (IE344)
The transport company is responsible for submitting the summary declaration. The transport company may also appoint a representative to submit the declaration.
A summary declaration is required for temporary storage of undeclared goods arriving directly from another Union country. The declaration is used, for example, to ensure that all imported goods are assigned a customs-approved treatment or use within the prescribed time.
Points to consider
No summary declaration needs to be submitted in road traffic from EU countries.
Entry declarations and notifications for goods in maritime traffic can be submitted by shipping companies, operators, ship owners, temporary storage operators and forwarding agencies.
When importing by sea, the shipping company, which has drafted the bill of lading (B/L), is responsible for submitting the summary declaration, and the shipping company operating the vessel, is responsible for submitting a notification of arrival and presentation.
A summary declaration has to be submitted electronically to the AREX system of Finnish Customs for goods arriving on board a vessel from an EU port and unloaded at a Finnish port, if the vessel does not have an authorisation, approved by Customs, for authorised regular shipping traffic. The electronic summary declaration can also be used to indicate the Union status of the goods.
A summary declaration is also submitted for goods that are transited using an electronic transport document (ETD), that are undeclared (T1 status) and that are imported on board vessels in regular shipping traffic. No notifications are submitted during the port call for goods that remain on the ship. If undeclared goods arrive under the T1 transit procedure, no summary declaration is submitted in the AREX system.
A summary declaration for temporary storage is submitted for all goods on a vessel in non-regular traffic, including EU goods.
When the vessel has arrived directly from a third country, an entry summary declaration (IE315) is submitted at the first port within the Union. If the vessel continues to another port in the Union without being unloaded, a summary declaration (IE344) is submitted to the following ports with a reference to the MRN and the goods item numbers in the entry summary declaration.
Entry declarations for goods carried by air can be submitted e.g. by airlines, their representatives, temporary storage operators and forwarding agencies.
The airline is responsible for submitting the summary declaration.
A summary declaration is to be submitted for undeclared goods (T1) that will be unloaded at the customs office of entry. No declaration is submitted for Union goods.
- In the summary declaration the number of the AWB must be entered as the transport document using the ‘Produced documents/certificates’ code N740 both for the manifest item and for the goods item.
- In the case of consolidated consignments, the transport document is to be provided in the summary declaration as follows: for the manifest item, the number of the master air waybill (MAWB) must be entered using the ‘Produced documents/certificates’ code N741, and for the goods item, the number of the house air waybill (HAWB) using the corresponding code N703.
- Instead of the transport document, the Unique Consignment Reference number (UCR) may be provided, if in use (WCO (ISO 15459) codes or equivalent).
If goods, which are not to be unloaded in Finland, have been loaded onto an aircraft at another airport within the EU and the aircraft continues its journey outside the Union, then no declaration has to be submitted in Finland.
In rail traffic from EU countries, no summary declaration needs to be submitted.