Supplementary recapitulative import declaration for a period

Using a supplementary recapitulative import declaration is submitted for a period means a two-stage declaration process, as follows: 

  1. First, a separate electronic simplified import declaration which may omit certain details is lodged for every goods item that arrives during the period. The goods are released to the customs procedure using the simplified declaration.
  2. In a supplementary customs declaration, the rest of the details of the goods items that have arrived during the period are provided for customs clearance. The supplementary customs declaration must be lodged within 10 days of the end of the period. 

How do I lodge a simplified and a supplementary customs declaration?

The simplified import declaration and the supplementary import declaration can be lodged via message exchange or the Customs Clearance Service. For more detailed guidance, see “Details provided in a simplified customs declaration” and “Details provided in a supplementary customs declaration” on this page”.

You always need an authorisation

To use a supplementary recapitulative customs declaration for a period, you must have a written authorisation granted by the Customs Authorisation Centre.

Apply for the authorisation to use simplified declaration (SDE) from the Customs Authorisation Centre. Read more about applying for authorisation. 

Are there any restrictions or conditions on using the authorisation?

The authorisation to use simplified declaration indicates the declaration procedures where the authorisation can be used. If the authorisation covers recapitulative periodic declarations, it can be used for 

  • the goods indicated in the authorisation 
  • the customs procedures indicated in the authorisation. 

A supplementary recapitulative customs declaration for a period can’t be used for applying for  a quota benefit or for declaring goods that are subject to anti-dumping duties, countervailing duties, import duties for agricultural products or additional customs duties.

Time limit

The supplementary customs declaration must be lodged within 10 days of the end of the period.
If customs duty is levied on the goods, the length of the period is one week. If only value added tax is levied, the length of the period is 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.

Points to consider

A simplified declaration may omit certain details which are mandatory in a standard customs declaration.

Lodge a simplified declaration as follows: 

  • When you lodge the declaration in the Customs Clearance Service, choose “Simplified declaration” and the appropriate additional declaration type.

When you lodge the declaration via message exchange, the simplified declaration is chosen using the additional declaration type. 

What details must be provided? 

Under “Parties”, provide

  • number of the SDE authorisation
  • declarant, importer, exporter as well as representative, if a representative is used

At declaration header level, provide

  • trader reference
  • the first day of the period as the tax determination date
  • as the additional declaration type one of the following: 
    • “C – Simplified customs declaration with regular use”
    • “F – Pre-lodged simplified customs declaration with regular use” 
  • mode of transport at the border and nationality of the means of transport
  • dispatch country
  • destination country
  • the location of the goods when the declaration is submitted as well as proposed control location
  • additional information code “FIPER – Length of the aggregation period (W = week, M = month)” and either W or M as the description.
  • container, if the goods are in a container.

At goods item level, provide

  • requested procedure, previous procedure and additional procedure
  • country of origin
  • commodity code and goods description as well as details of any restrictions on the goods
    • Provide the required documents for goods subject to restrictions, e.g. the phytosanitary certificate (N851), CHED-PP – the number of the Traces declaration (C085) and the registration number from the Food Authority (5REK) 
  • packages and kind of packages
  • details of previous documents
  • additional information and additional documents related to the goods
  • gross mass and net mass of the goods
  • transaction price
  • preference.

The supplementary customs declaration is a standard customs declaration where the missing details of the goods imported during the period are provided for customs clearance. The goods covered by the simplified import declarations must be released for the procedure before the supplementary import declaration can be lodged. 

Lodging one supplementary recapitulative customs declaration for several simplified declarations requires that all the simplified declarations contain the following consistent details:

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

How do I lodge 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 first one MRN that the supplementary customs declaration concerns. In the list that opens, select the MRNs of the simplified declarations for which you wish to lodge a supplementary declaration.
  • When you lodge the declaration via message exchange:
    • Provide the additional declaration type “U – supplementary recapitulative declaration of simplified declarations covered by C and F”.
    • At declaration header level, provide as previous documents the MRNs of the simplified customs declarations.  

The following details are usually required in a standard customs declaration, but they don’t have to be provided in a supplementary customs declaration:

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

You can amend details provided in a simplified customs declaration before receiving a decision on release. However, the declaration can’t be amended if Customs has decided to examine the goods.

With a supplementary customs declaration, you can make additions or amendments to some of the details provided in a simplified declaration

If the amendments to a simplified declaration cannot be made using a supplementary declaration, request amendment of the simplified declaration.

If details provided in a simplified customs declaration can’t be amended, the simplified customs declaration must be invalidated. First, complete a replacement declaration and request invalidation of the incorrect declaration. Also request invalidation of a simplified customs declaration, if the declaration is unnecessary, e.g. if the goods don’t arrive at all.

Read more about amending a customs declaration.

Read more about invalidation.


Always primarily amend the simplified customs declaration. However, if you have amended details that cannot be amended using a supplementary declaration, Customs will reject the supplementary declaration. Amend the incorrect details in the declaration and send the amended customs declaration back to Customs. 

If the details you wish to amend can’t be amended using a supplementary declaration, check if you can amend the supplementary customs declaration. If the declared incorrect details can’t be amended lodge a new replacement standard customs declaration (additional declaration type A) and request invalidation of the customs declaration. Read more about invalidation.


A recapitulative periodic customs declaration can be used for declaring imports of electricity and natural gas by cable and pipeline.

A simplified import declaration is lodged as the declaration that starts the period. If the import doesn’t take place, this declaration must be invalidated. In a simplified import declaration, the details provided for the goods can be estimates.

When the period has ended, lodge one supplementary recapitulative declaration for all the goods transported by cable or pipeline during the period.

In customs declaration concerning cables and pipelines, provide the following details differently:

  • mode of transport “7 – Fixed transport installations”
  • kind of packages “NE – Unpacked or unpackaged” and number of packages “1” as well as as shipping marks “no marks”.
  • net mass “1”
  • gross mass “1”

In a simplified customs declaration, provide the previous document “ZZZ – Other previous document” and as its reference, e.g. “electricity” or “natural gas”.

In a supplementary customs declaration, provide at declaration header level, the MRN of the simplified customs declaration as the previous document.

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”

If your business is authorised to use a simplified fallback procedure, where supplementary recapitulative periodic declarations are lodged, you can use e.g. a transport document as the fallback procedure document. The fallback procedure document must contain all the details that are provided in a simplified customs declaration.

During the fallback procedure, you can request release of the goods using the fallback procedure document. However, when the service interruption is over, an electronic customs declaration must be lodged for the goods. The details provided in the electronic simplified customs declaration must be the same as in the fallback procedure document submitted during the service interruption. Submit the without delay when the service interruption is over.

Provide the following details in the electronic customs declaration at declaration header level:

  • the additional information code “FIFAL − Fallback procedure” and as its description the acceptance date of the fallback procedure document (format: dd.mm.yyyy).
  • the 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.

There must be a separate fallback procedure document for the goods of every declaration header imported during the fallback procedure, with which the goods will be released for the procedure. The document must be presented primarily to the customs office of placement. If the customs office doesn’t provide customer service, you can send the fallback document to the Electronic Service Centre by email to spake.tuonti(at)tulli.fi. Write “Fallback procedure” in the subject line of the email message.

If you have pre-lodged a simplified customs declaration, and the transport arrives during a service interruption, you will need a fallback procedure document in addition to the MRN. The fallback procedure document may be e.g. a transport document containing the MRN and the details required in a simplified customs declaration.

The details to be provided using the fallback procedure document

The fallback procedure document must be numbered and it must contain the following details:

  1. MRN of the entry summary declaration or of the transit declaration containing the safety and security data
  2. authorisation number and declarant, if the consignee is not the declarant
  3. mode of transport, nationality and identification of the means of transport, name of the company responsible for the transport
  4. goods description and quantity
  5. consignor and dispatch country
  6. destination country, name and address of consignee
  7. location of goods and proposed control location
  8. date
  9. number of the fallback procedure document, e.g. the CMR number
  10. length of the period and tax determination date
  11. the required additional documents and other declaration-specific details.

If the previous document for the transport is submitted under the fallback procedure simultaneously with the fallback procedure document for import, the same fallback procedure document can be used for providing the safety and security data provided in the arrival notification as well as the details required in a simplified customs declaration. In that case, the fallback procedure document must contain the additional information required by both the notification and the declaration. Read more about providing the safety and security data under the fallback procedure.