Splitting an import declaration

You can split an import declaration for example if only a part of the item to be cleared is inspected or examined or if some of the goods cannot be released nor brought into the country. After splitting the declaration, part of the goods item can be placed under a subsequent procedure even though part of the item for example is waiting to be inspected.

Splitting a customs declaration, means that you submit several replacement declarations for the goods in addition to the original declaration.

When can I split a customs declaration?

Customs notifies you if you can split the declaration. You need to reply within the given time limit. If the declaration is not split, Customs will continue processing the declaration only once e.g. the result from the inspection in ready.

A customs declaration can be split when the declaration was submitted through message exchange, with a SAD form or in the Import Declaration Service. It is not possible to split import declarations in the service Import declarations for businesses – special procedures.

You must submit all the new declarations within the given time limit. Otherwise, Customs may request additional information or the split declarations may be rejected. Please note that Customs only continues the processing of the split declarations once all the split declarations related to the original declaration have been sent. Once all the goods declared in the original customs declaration have been declared with subsequent split declarations, Customs invalidates the original customs declaration on the initiative of the customs authority.

Splitting the customs declaration before sampling

If samples are to be taken of some of the goods declared in the customs declaration, the declaration can be split before the sampling.

After splitting the declaration, the goods that are not sampled can be released for free circulation. If the declaration has not been split, none of the goods in the declaration will be released from customs supervision until the examination results are ready. That is why it pays to split the customs declaration in these situations.

Splitting a customs declaration after a goods control

If the goods are subject to a goods control, the declaration can only be split after the control. A declaration can be split for example if

  • part of the goods are left to await the control results
  • some of the goods are not suitable for release
  • some of the goods are destroyed under customs supervision

Points to consider

Customs will notify you if the customs declaration can be split. You will receive the information in the Customs Clearance Service or with a message. You can receive the message, for example, if samples will be taken or when goods from the consignment have been inspected. If you wish to split the declaration, do so within the time limit.

When you wish to release the goods for free circulation with a standard customs declaration, provide the following details in the split declarations:

  • under Tax determination date, the acceptance date of the original customs declaration
  • additional procedure code 680
  • in the additional information section at declaration header level one of the following additional information codes:
    • “FIJAE” and as its qualifier in the Description field, the MRN of the original import declaration, if no more than 30 days have passed since the original customs declaration was accepted
    • “FICON” and as its qualifier in the Description field, the MRN of the original import declaration, if more than 30 days have passed since the original customs declaration was accepted
  • additional information code FIXXX to describe what kind of split is in question
    • If the declaration is split, for example because only some of the goods are to be sampled, provide additional information code FIXXX and as qualifier in the Description field, the reason why the declaration is split as follows:
      • “Products entered in this declaration are not subject to sampling”
      • “Products entered in this declaration are subject to sampling”
  • MRNs of the split declarations related to the original declaration with additional information code FIXXX
    • When you make the first split declaration, you still don’t know the MRNs of the other split declarations. Provide the information retrospectively, either by correcting the declaration or by sending a contact request or a free form contact message to Customs.

If the original declaration was provided with a message in the service Import declarations for businesses – special procedures, provide the following details in the split declarations:

  • purpose of the declaration ”5 – split declaration”
  • in the additional documents to the transaction with code “998,” the customs clearance number and acceptance date of the original declaration
  • under Tax determination date, the acceptance date of the original customs declaration

When you submit a simplified declaration or a declaration for a special procedure with a SAD form to a customs office, Customs will notify you of the possibility to split the customs declaration, when you receive the notification of an inspection or examination of the goods. Customs may also notify you of the possibility to split the declaration in a decision, where the release of the goods has been refused.

If you want to split a customs declaration, you must complete two new SADs. For the new declarations, provide the customs clearance number of the original declaration in Box 44 ‘additional information.’


When you have submitted a split customs declaration within the given time limit, the processing of the declaration continues in one of the following ways:

  • the customs declaration will stand by for the inspection or examination results
  • Customs will take other required measures
  • Customs will make a release decision.