Time limits for submitting declarations


Electronic declarations must be submitted within the specified time limits mentioned below, depending on which system is used and which declaration is submitted.

If the business can’t submit electronic declarations due to a service interruption, the separate instructions for the fallback procedure or the Commission’s Business Continuity Plan (BCP) should be observed.

Entry summary declaration (IE315, AREX)

Submit a declaration for goods imported from outside the Union 

  • at the earliest, 200 days before the arrival of the means of transport
  • at the latest:
    • goods arriving by road: 1 hour before the arrival
    • goods arriving by rail or via the Saimaa canal: 2 hours before the arrival of the train at the border or the arrival of the vessel at the port
    • containerised cargo arriving by sea via oceans: 24 hours before loading the container onto the vessel at the port of departure
    • non-containerised cargo arriving by sea via oceans: 4 hours before the arrival of the vessel
    • goods arriving by sea from so-called short sea ports: 2 hours before the arrival of the vessel

Entry summary declaration and an arrival notification in air traffic (an ENS and AN to be provided in the Commission’s ICS2 system) 

The minimum data content of the entry summary declaration has to be provided before the goods are loaded onto the aircraft by which they are to be brought into the customs territory of Union. Other details must be provided by observing the following time limits: 

  • when the flight lasts less than four hours, no later than the actual time of departure of the aircraft 
  • for other flights, no later than four hours before the aircraft arrives at the first airport located in the customs territory of the Union

The freight carrier of an aircraft entering the customs territory of the Union must issue an arrival declaration (AN) immediately upon arrival of the aircraft.

Temporary storage declaration (FI337)

The declaration is submitted for goods arriving from other EU Member States by sea or air. 

The declaration may be lodged, at the earliest, 30 days prior to the presentation of the goods.

The declaration must be lodged at the latest

  • on the day of arrival if the aircraft or vessel arrives before 14.00
  • by 12.00 noon on the following day, if the aircraft or vessel arrives at 14.00 or later

However, the declaration can be lodged as soon as the declarant has all the information that is required for the temporary storage declaration. Customs recommends that the declaration be lodged before the arrival of the transport.

Arrival Notification (IE3470, AREX)

The notification can be submitted for goods arriving in Finland from outside the EU by sea, if an arrival notification and presentation (IE347) is not submitted at the time of arrival. Even if the arrival of the goods is first notified with an IE3470 notification, the arrival notification and presentation (IE347) still has to be submitted for the goods unloaded from the means of transport.

The notification can be submitted at the earliest:

  • for goods arriving by sea, after the vessel has entered the port area
    • for goods arriving via the Saimaa Canal, after the vessel has left the Juustila Lock

However, the notification must be submitted no later than half an hour after arrival.

Arrival notification and presentation (IE347, AREX)

The notification is used for goods arriving by sea or rail from outside the Union (AREX).

When the notification is submitted after the entry summary declaration (IE315), i.e. as a combined notification of arrival and presentation, the same time limits apply as with the notification IE3470:

  • The notification can be submitted upon arrival, at the earliest, i.e. when the means of transport arrives at the port area or when the train crosses the state border.
  • The notification must be submitted no later than half an hour after the arrival at the port or railway station at the border.

When the notification is submitted after the entry summary declaration, but an arrival notification (IE3470) has first been submitted:

  • It must be submitted no later than on the day of arrival, if the means of transport arrives before 14.00.
  • It must be submitted no later than by 12.00 noon on the following day, if the means of transport arrives at 14.00 or later.

Presentation notification (FI332) or temporary storage declaration and presentation notification (FI335)

The notification/declaration is submitted for goods arriving from other EU Member States by sea or air as well as by air from outside the EU.

  • It can be submitted, at the earliest, at the time of arrival.
  • It must be submitted no later than on the day of arrival, if the means of transport arrives before 14.00.
  • It must be submitted no later than by 12.00 noon on the following day, if the means of transport arrives at 14.00 or later.

The presentation notification (FI332) is also used in the goods traffic between Åland and mainland Finland, if a tax border declaration has not been submitted upon crossing the tax border. It is also used if a tax border declaration has been pre-lodged for Union goods imported to Åland from another EU country. Read detailed guidance on these declarations and notifications and their time limits on the web pages about  Åland for businesses.

Diversion request (IE323, AREX)

If the first place of arrival of goods that arrive from outside the EU is changed to another EU Member State, and this was not mentioned in the itinerary details of the original declaration, the business must submit a diversion request.

The request must be submitted to the original intended customs office of entry as soon as the changed itinerary is available.

Unloading report (IE044, AREX)

This declaration is used when an entry summary declaration (IE315) has been submitted for the goods and the goods are unloaded into a temporary storage facility.

  • It can be submitted as soon as the goods have been unloaded into the temporary storage facility.
  • It must be submitted no later than on the third day after the unloading was completed.

Unloading report (FI364)

The unloading report is used, when a temporary storage declaration (FI335 or FI337) has been lodged for the goods, the goods have been unloaded into a temporary storage facility and discrepancies have been detected between the declared details and the unloaded goods unloaded into the storage facility.

  • It can be submitted as soon as the goods have been unloaded into the temporary storage facility.
  • It must be submitted no later than on the third day after the unloading was completed.

Exit summary declaration (FI615)

The declaration is submitted to the customs office of exit, if the safety and security data pertaining to the exiting goods have not been submitted using any other customs declaration. The time limits are the same as for submitting export declarations:

  • The declaration can be submitted 150 days before the exit of the means of transport, at the earliest.
  • The declaration must be lodged at the latest:
    • for goods that exit by road: 1 hour prior to departure from the customs office of exit
    • for goods that exit by rail or via the Saimaa Canal: 2 hours before the departure of the means of transport from the customs office of exit
    • for goods that exit by air: 30 minutes prior to departure from the last airport in the Union
    • for containerised cargo that exits by sea via oceans: 24 hours before the loading of the container on board the vessel from which the goods will be unloaded outside the Union
    • for non-containerised cargo that exits by sea via oceans: 4 hours before the departure of the vessel from the port located in the customs territory of the Union
    • for goods that exit the customs territory of the Union by sea for so-called short sea ports: 2 hours before the departure of the vessel from the customs territory of the Union

Exit manifest presentation (IE547)

The declaration is used for goods leaving by sea, air or rail.

  • The declaration can be submitted as soon as the MRNs of the customs declarations submitted for the goods to be loaded onto the means of transport are available.
  • The notification must be submitted no later than on the first working day following the departure of the means of transport.

if the declaration is used as a request for loading permission for other goods than those declared for export, it has to be submitted as well as received and accepted by Customs before loading of the goods can begin.

Exit notification (IE590)

The notification is used for confirming the exit in cases where an exit manifest presentation (IE547) has been submitted.

  • The notification can be submitted no earlier than when Customs has accepted the IE547 and the means of transport has departed.
  • The notification must be submitted no later than on the first working day following the departure of the means of transport.