Customs clearance with an entry in the declarant’s records

Entry in the declarant's records means declaration where the goods are placed under a customs procedure, for example released for free circulation, through an entry that the customer makes in their records. An entry that serves as a declaration can be made in records when the goods are physically at the location specified in the appropriate authorisation, such as a company warehouse.

Submit a presentation notification and supplementary customs declaration as well

In addition to an entry in records, a presentation notification is required for goods, unless the company is exempt from providing such a notification. Moreover, a supplementary customs declaration is required for goods within the prescribed time limit. On a supplementary customs declaration, you provide details not included in a presentation notification for customs clearance.

Note that a supplementary customs declaration is submitted as a summarising declaration for a specific period. You cannot apply for a quota benefit or declare goods that are subject to anti-dumping duties, countervailing duties, import duties for agricultural products or additional customs duties.

You will need an authorisation

Releasing goods for a customs procedure with an entry in the declarant’s records always requires authorisation from the Customs Authorisation Centre (EIR authorisation). Read more about applying for authorisation.

Note that, although import goods are subject to restrictions, you can declare goods with an entry in records when Customs has authorised you to do so. In such a case, Customs will provide you with detailed case-specific instructions.

Goods can be released for a special procedure with an entry in records when

  • you have an authorisation for using the special procedure
  • your authorisation for entry in records (EIR) specifies that you can use your authorisation for the special procedure in question.

The time limit for the special procedure begins running when a presentation notification is submitted for the goods. A presentation notification is always required for a special procedure. However, additional information required for the procedure are submitted on the supplementary customs declaration.

You should submit a presentation notification in the Customs Clearance Service or in message format directly after the goods are entered in records. A presentation notification must be submitted for each consignment, unless an exemption is mentioned in the authorisation. A bespoke Movement Reference Number (MRN) is generated for each presentation notification. 

The presentation notification must contain at least the following:

  • declarant, submitter as well as representative, if a representative is used
  • trader reference
  • details on the location of the goods, and place of inspection
  • the previous document type and identifier
  • requested customs procedure
  • goods description
  • type and number of packages
  • gross mass.

If a supplementary summarising customs declaration is submitted for a period, enter also the following in the presentation notification:

  • additional information code “FIPER – Length of the aggregation period (W = week, M = month)” and either W or M as the description.
  • the first day of the period as the tax determination date.

Attachments cannot be entered in the presentation notification.


You can request exemption from submitting a presentation notification with the Customs Authorisation Centre when you apply for authorisation with an entry in records. If you already have an authorisation that does not include exemption from providing a presentation notification, you should apply for an amendment to the authorisation.

If the Customs Authorisation Centre grants you exemption from submitting a presentation notification, Customs indicates this in the authorisation details. Even if you get an exemption from providing a presentation notification, Customs can still require presentation notifications for goods that arrive within a certain period.

Obtaining exemption requires that

  • the applicant is an AEOC or AEOF operator
  • the applicant’s goods flows and the nature of the goods concerned justify exemption
  • the supervising customs office has access to all information, so that the office personnel can examine the goods if they so decide
  • the goods are not subject to prohibitions or restrictions.

On a supplementary customs declaration, you supplement details given in the presentation notification, and provide missing details for customs clearance. The data content of a supplementary import declaration is the same as that of a standard declaration.

A supplementary import declaration must be submitted to Customs within 10 days from the entry of the goods in the records. You are required to submit a supplementary customs declaration even if you are exempt from providing a presentation notification.

What information do I provide in a supplementary customs declaration?

Lodge a supplementary customs declaration as follows:

  • When you submit your declaration in the Customs Clearance Service, select “Supplementary customs declaration”.
  • When you submit your declaration in message format, select additional declaration type “Z” for supplementary declaration under the procedure accordant with Article 182 of the Customs Code (EIDR).
  • As the tax determination date, enter the date on which the goods were released for a procedure with an entry in the records.

The MRN of the supplementary customs declaration is the same as that of the presentation notification.

The following information in a supplementary declaration must be identical to that of a presentation notification:

  • declarant
  • representative, if one is used
  • authorisation details
  • requested customs procedure
  • type and number of packages
  • container details
  • location of goods
  • previous document
    • If you have been granted an exemption from providing a presentation notification, you can indicate e.g. a presentation notification as the previous document.

After the end of a period, a supplementary recapitulative declaration is submitted for consignments placed under a procedure during that period. The declaration supplements information provided in the presentation notification, and contains missing details for customs clearance. You are required to submit a supplementary customs declaration even if you are exempt from providing a presentation notification.

The data content of a supplementary import declaration is the same as that of a standard declaration. You can submit the declaration either in the Customs Clearance Service or via message exchange.

For you to provide a single supplementary repacitulative declaration for a period, all presentation notifications must contain the following identical information:

  • exporter, i.e. seller
  • term of delivery
  • country of dispatch
  • mode of transport
  • nationality of the means of transport (may change).

When to submit a supplementary declaration for a period?

A supplementary declaration must be submitted within ten days of the end of the period.

If customs duty is levied on the goods to be released for a procedure, the length of the period is one week. If only value added tax is levied on the goods, the length of the period may be one week or one month. The length of the period can also be one month when the goods are moved e.g. to an excise warehouse and no customs duty is levied for the goods released for the procedure.

What information do I provide in a supplementary customs declaration?

Lodge a supplementary customs declaration as follows:

  • When you lodge the declaration in the Customs Clearance Service
    • Select “Supplementary customs declaration”.
    • Select the MRNs of the presentation notifications from the list.
  • When you lodge the declaration via message exchange:
    • Enter supplementary declaration type “V” indicating a supplementary recapitulative declaration for a procedure accordant with Article 182 of the Customs Code.
    • As previous documents, provide the MRNs of presentation notifications in the details of the consignment that is to undergo customs clearance. As the previous document type, provide “CLE – Presentation notification concerning entry in the declarant’s records (EIDR)”.

If you have been granted an exemption from providing a presentation notification, you can indicate e.g. entry summary declarations as the previous documents in the consignment details.

This information provided on a presentation notification cannot be changed:

  • declarant
  • representative, if one is used
  • authorisation details
  • additional information code fiper and its description “w” or “m”
  • the first day of the period (entered under “tax determination date”)
  • requested customs procedure

This information is not required for a supplementary customs declaration:

  • location of goods
  • identification number of the means of transport.

If electronic systems are not functional, you can use a fallback procedure for submitting your declaration.

Service interruption in Customs systems

If you are releasing goods for a procedure with an entry in records and Customs systems are undergoing a service interruption, you can release the goods for the procedure with only an entry in the records. However, once the service interruption ends, you are still required to submit an electronic presentation notification, unless you are exempt from providing one.

Service interruption in the customer’s system

If there is a service interruption in your company’s system, you can submit an electronic presentation notification in the Customs Clearance System. You can also request authorisation from Customs for using a fallback procedure. If you are exempt from providing a presentation notification, you do not need an authorisation for a fallback procedure.

If you receive an authorisation for a fallback procedure, you can release your goods for a procedure with an entry in records. However, once the service interruption ends, you are still required to submit an electronic presentation notification, unless you are exempt from providing one.

Read more about applying for an authorisation for a fallback procedure.

Submit your presentation notification after the service interruption

You must submit sumit an electronic presentation notification without delay for goods that were released for a procedure with an EIDR during the service interruption.

All required information is to be provided in the presentation notification. Furthermore, the following information is required under the details for the consignment to undergo customs clearance:

  • Enter additional information code ”FIFAL” for the fallback procedure and, as description, enter the date when the goods were released for the procedure with an EIDR (format: dd/mm/yyyy).
  • If you provide a presentation notification on goods for which a supplementary recapitulative customs decaration is submitted for a specific period, remember to enter the additional information code “FIPER” indicating the duration of the period, and the first day of the period as the tax determination date.

Electricity and natural gas imported by cable and pipeline can be declared with an EIDR.

You should apply for authorisation for the EIDR in advance with the Customs Authorisation Centre. In your application, you can also apply for exemption from submitting a presentation notification. 

If you do not have an exemption from providing a presentation notification, you should submit a presentation notification at the start of the import period, and a supplementary customs declaration at the end of the period. If you are exempt from providing a presentation notification, it is sufficient for you to submit only a supplementary recapitulative customs declaration once the period has ended.

In your presentation notification, provide the following information in exceptional format as follows:

  • previous document “ZZZ – Other previous document” and as its reference, e.g. “electricity” or “natural gas”
  • package type “NE” for unpacked goods, and number of packages “1”
  • gross mass “1”.

In your supplementary customs declaration, provide the following information in exceptional format as follows:

  • MRN of the presentation notification as the previous document
    • If you submit your declaration in message format, enter the MRN of the consignment that is to undergo customs clearance under its details.
    • If you submit your declaration in the Customs Clearance Service, select the presentation notification MRN from the list.
    • If you are exempt from providing a presentation notification, enter “ZZZ – Other previous document” as the previous document and, as reference, for example the entry “electricity” or “natural gas”.
  • mode of transport “7 – Fixed transport installations”
  • kind of packages “NE – Unpacked or unpackaged”, number of packages “1”, and as as shipping marks “no marks”.
  • net mass “1”
  • gross mass “1”.

If you are importing electricity or natural gas free of VAT (section 94(1)(2) VAT Act), provide one of the following additional procedure codes in the supplementary customs declaration:

  • additional procedure code for electricity “624 – Electricity delivered to the network of a network operator (Section 94(1)(2) VAT Act)”
  • additional procedure code for natural gas “625 – Gas delivered through a natural gas system or any network connected to such a system or fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network, as well as heat or cooling energy delivered through heating or cooling networks”