Temporary storage declaration or a combined temporary storage declaration and presentation notification (FI337, FI335)

When undeclared goods arrive in Finland by sea or air directly from another Union country, Switzerland, Norway or Liechtenstein, a temporary storage declaration must be lodged for the goods. The declaration is used, for example, to ensure that all imported goods are assigned a customs-approved treatment or use within the prescribed time.

The transport company is responsible for lodging the declaration and can have a representative lodge the declaration.

No temporary storage declaration needs to be submitted when goods arrive by road or by rail from EU countries.

Points to consider

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 the goods are imported by sea, the shipping company which has drafted the bill of lading (B/L) is responsible for submitting the temporary storage declaration, and the shipping company operating the vessel is responsible for submitting the presentation notification.

If the vessel does not have an authorisation, approved by Customs, for regular shipping services, a temporary storage declaration has to be submitted for goods arriving on board a vessel from an EU port and unloaded in a Finnish port. The Union status of goods can also be declared using a temporary storage declaration.

A temporary storage declaration is also submitted for undeclared goods (T1 status) that are transited using an electronic transport document (ETD) and imported on board a regular shipping service vessel. 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 temporary storage declaration is submitted.

A temporary storage declaration is submitted for all goods to be unloaded from a non-regular shipping service vessel.

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 Finland, a temporary storage declaration (FI335 or FI337) is submitted for the goods to be unloaded at the following ports.  The additional information code “FIPRD - MRN of the previous entry summary declaration” should be provided in the temporary storage declaration, as well as the MRN and goods item number of the entry summary declaration as a description for the code.

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 temporary storage declaration.

A temporary storage 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.

  • The number of the AWB must be entered as the transport document using the additional information code N740 in both the declaration header details and in the declaration header details of the transport document.
  • In the case of a direct air waybill, the number of the waybill (AWB) must be provided in the declaration header details of both the master level and the house level transport document, using the transport document type N740.
  • In addition to the transport document, the Unique Consignment Reference number (UCR) may also 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 for such freight.

Examples of additional information codes

Additional information code “FIOSP” is used when goods are placed under a customs procedure or re-exported immediately after presentation to Customs instead of being unloaded into temporary storage. Goods are to be placed under a customs procedure or re-exported within tree days from their presentation. 

Examples:

  • Goods arrive by sea, and a pre-import declaration has been submitted for them. The goods are not entered in the bookkeeping of the temporary warehouse. Instead, a pre-import declaration is submitted for them immediately after arrival. 
  • Goods arrive by sea, and the consignee places them under an import procedure or a customs warehousing procedure with an entry in the declarant’s records (EIDR).
  • Goods arrive by sea, and they are placed under the transit procedure at the harbour immediately after arrival.

Enter the following information in the temporary storage declaration:

  • Additional information code “FIOSP - The goods are presented at a location designated by Customs”.
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • As the location of the goods, enter “A - Location designated by Customs” and the specifer “Z - Street address”, as well as the address details for the location.
    • In exceptional cases, you can enter the specifier “V - Customs office code” along with the customs office code if no other specific location details are available.
    • If you are submitting your declaration in message format, you do not need to include the location specifier “Z” or “V”.

Goods can also be transported in non-regular vessel traffic under a transit procedure. In that case, the transit procedure is suspended during the transport at sea. Even when goods are not unloaded for temporary storage, a temporary storage declaration (FI335 or FI337) must be submitted to Customs for all goods to be unloaded in a port of destination in Finland.

Enter the following information in the temporary storage declaration:

  • Additional information code “FIOSP - The goods are presented at a location designated by Customs”.
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • As the location of the goods, enter “A - Location designated by Customs” and the specifer “Z - Street address”, as well as the address details for the location.
    • In exceptional cases, you can enter the specifier “V - Customs office code” along with the customs office code if no other specific location details are available.
    • If you are submitting your declaration in message format, you do not need to include the location specifier “Z” or “V”.

More information:  

Arrival locations for sea and air traffic, i.e. harbours and airports, can be so-called Customs-designated locations. When goods arrive in such a location, but are not unloaded in a temporary storage facility at a harbour or airport, a pre-import declaration may have been submitted for them or they are presented as Union goods upon arrival. Therefore, storage in a location designated by Customs does not require an authorisation from Customs. Goods are to be placed under a customs procedure or re-exported within tree days from their presentation. 

Enter the following information in the temporary storage declaration:

  • Additional information code “FIOSP - The goods are presented at a location designated by Customs”.
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • As the location of the goods, enter “A - Location designated by Customs” and the specifer “Z - Street address”, as well as the address details for the location.
    • In exceptional cases, you can enter the specifier “V - Customs office code” along with the customs office code if no other specific location details are available.
    • If you are submitting your declaration in message format, you do not need to include the location specifier “Z” or “V”.

Goods that arrive in direct transhipment are not unloaded into a temporary storage facility. Instead, the goods are immediately loaded, for example, from one aircraft or ship to another. Goods are to be placed under a customs procedure or re-exported within tree days from their presentation.

Enter the following information in the temporary storage declaration:

  • Additional information code ”FISSL – Direct transhipment”.
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • As the location of the goods, enter “A - Location designated by Customs” and the specifer “Z - Street address”, as well as the address details for the location.
    • In exceptional cases, you can enter the specifier “V - Customs office code” along with the customs office code if no other specific location details are available.
    • If you are submitting your declaration in message format, you do not need to include the location specifier “Z” or “V”.

When a ship arrives in a port area from another EU member state, and fuel is extracted from that ship to another ship (bunkering), the transport operator carrying the fuel must submit a temporary storage declaration prior to arrival.

Enter the following information in the temporary storage declaration:

  • As the location of the goods, enter ”A” for location designated by Customs, and the specifier ”V” for the customs office code which is the ID number for the customs office in whose vicinity the bunkering takes place.
    • If you are submitting your declaration in message format, you do not need to include the location code “V”. 
  • Additional information code FISSL – Direct transhipment and the description “bunkering, X” where the “X” indicates the port where the bunkering takes place.
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • Additional information code FIXXX – Other additional information and the description “unloading to ship X”, where X stands for the IMO number of the ship to be bunkered.
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 

More information: Sea traffic

 

Customs can grant an authorisation to store undeclared goods briefly in a location other than the actual facility for temporary storage. Using another location for temporary storage also requires an authorisation (HPA) granted by the Authorisation Centre for storage in a location approved by Customs. Customs issues a separate warehouse ID for the location.

Goods are to be placed under a customs procedure or re-exported within tree days from their presentation. 

Enter the following information in the temporary storage declaration:

  • Additional information code “FIHPL” for indicating that the goods are presented at a location approved by Customs.
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • As the location of the goods, enter “C” indicating a Customs-approved location and the specifier “X - Warehouse ID” along with the actual ID, then “Z - Street address” and the address details for the location, or “Y- Authorisation number” and the number of the approved location authorisation (HPA).
    • If you are submitting your declaration in message format, you do not need to include the location codes ”X”, ”Z” or ”Y”.

In some cases where import goods have been transported through a region that is not part of the customs territory of the EU, the customs status of Union goods must be proved. Usually such cases occur in maritime traffic when Union goods are transported by sea between different locations in the customs territory using a route that does not have an authorisation for a regular shipping service approved by Customs. 

For example:  If a vessel travels from Hamburg via the port of St Petersburg to Kotka, the Union status of the goods must be demonstrated when the vessel arrives in Kotka.

When the consignment has a document approved for proving Union status, e.g. a T2L document

When the consignment has a document approved for proving Union status, e.g. a T2L document or an administraive document (e-AD), enter the following information in the temporary storage declaration:

  • Additional information code ”FITAA – Union status; T2L” and the description “Article 199 UCC IA”.
    • You provide this information in the “Transport document - Item to be cleared” view of the Customs Clearance Service and, when using message format, in the house-level details of the shipping document.
  • At goods item level, the customs status of the goods “C”. 
  • If a transport document covers undeclared goods in addition to Union goods, indicate customs status “N” for a third-country consignment.

When a transport company can declare the Union status of goods as an authorised issuer

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 such a case, enter the following information in the temporary storage declaration:

  • Additional information code “FIVAA - Declaring union status; authorised issuer”.
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • Authorisation ID for an authorised issuer (FIVAA) under “Authorisations”.
  • In the “Customs status of the goods” field of the consignment details, one of the following codes is required:
    • N – all other goods
    • C – Union goods
    • F – Community goods crossing the fiscal border
      • 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 Finland. The goods remain under customs supervision after presentation and they must be presented for unloading into temporary storage.

Indicating the location of the goods

Indicate the location the goods according to whether all or just some of the goods are Union goods:

  • If all items listed on the declaration are Union goods:
    • Additional information code “FIOSP - The goods are presented at a location designated by Customs”.
      • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • As the location of the goods, enter “A - Location designated by Customs” and the specifer “Z - Street address”, as well as the address details for the location.
    • In exceptional cases, you can enter the specifier “V - Customs office code” along with the customs office code if no other specific location details are available.
    • If you are submitting your declaration in message format, you do not need to include the location specifier “Z” or “V”.
  • If some of the goods listed on the declaration are Union goods, and some are undeclared goods:
    • Temporary storage identifier in the “Temporary storage” section:
    • Goods location type ”B” indicating a location subject to authorisation, specifier ”X”. indicating the temporary storage ID, and the storage ID. If you are submitting your declaration in message format, you do not need to include the specifier “X”. 

More information:  Incoming goods

 

The electronic transport document (ETD) is used as a simplification in order to place goods carried by sea or air under the transit procedure.

Electronic transport documentation refers to information in the authorisation holder’s data system to which Customs has access. When a ship or aircraft departs a harbour or airport, the transport operator issues a document through its system for declaring the goods loaded on board the ship or aircraft. 

When the goods arrive, a temporary storage declaration is required for them. 

Enter the following information in the temporary storage declaration:

  • Additional information code “FIETD – Customs status; electronic transport document as a transit declaration”. 
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
  • In the consignment details in the “Customs status of the goods” section, enter the customs status code, for example “T1 – External transit procedure”.

More information: Sea traffic

 

Additional information code 10600 is used when goods are transported under a negotiable bill of lading (to order) that does not specify the party to whom the bill of lading is transferred.

Enter the following information in the temporary storage declaration:

  • Additional information code 10600 indicating that goods are carried under a negotiable bill of lading not specifying to whom the bill of lading shall be transferred, and the consignee details are not known for an entry summary declaration.
    • This information can be provided in the Customs Clearance Service in the “Declaration header (Master level details)” view or in the “Transport document - Item to be cleared” view, and in message format as a declaration-level detail or in the details of the house-level consignment.
    • If the information is provided in the transport document details, the consignee details are not provided for the transport document.

The PortNet number is provided in connection with presentation of goods in sea traffic.

Provide the following information in the presentation notification or the combined temporary storage declaration and presentation notification:

  • Additional information code ”FIPNN – PortNet number”
    • This information is provided in the Customs Clearance Service in the “Declaration header (Master level details)” view, and in message format in the declaration-level details. 
    • If you are providing a temporary storage declaration, providing this information is voluntary.

The MRN of the previous entry summary declaration if an entry summary declaration has been submitted previously for the goods, and the goods have been moved using the same means of transport to be unloaded at some other location. 

Example: A ship arrives in Kotka from Felixstowe, and an entry summary declaration is provided for the cargo. After arrival in Kotka, an arrival notification is submitted for the ship, and a presentation notification (AREX) is submitted for the cargo to be unloaded in Kotka. Part of the cargo is transported onwards from Kotka to Vuosaari: A new temporary storage declaration and presentation notification is to be submitted concerning the cargo.

Enter the following information in the temporary storage declaration:

  • Additional information code ”FIPRD” indicating the MRN of the previous entry summary declaration, and the actual MRN as the description.
    • You provide this information in the “Transport document - Item to be cleared” view of the Customs Clearance Service and, when using message format, in the house-level details of the shipping document.