How to submit a warehousing declaration
A customs declaration on customs warehousing is submitted with a SAD form at the customs office that places the goods under the procedure. This is usually the customs office that supervises the operative activity of the warehouse or the customs office of entry. A list of customs offices that place goods under a procedure can be found in the authorisation for customs warehousing If it is hard to do business with Customs, for example because of great distances, then the declaration can also be scanned and sent to Customs. Customs and the customer agree on how the declaration submitted to the customs office and approved by Customs is returned to the customer.
A customs declaration submitted with a SAD form is called a standard customs declaration. The customs declaration can be made with an entry in the records, if Customs has given the declarant an authorisation for using an entry in the declarant's records. The authorisation for entry in the declarant’s records is one of the simplifications in customs warehousing.
Either the holder of the authorisation or holder of the procedure is responsible for submitting the declaration
The holder of the authorisation is responsible for submitting the declaration for a private warehouse. In a public warehouse, though, either the holder of the authorisation or holder of the procedure defined in the authorisation, is responsible for the declaration as well as for the obligations connected to it. The declaration can be submitted by the holder of the authorisation or the procedure, or their authorised representative or agent (direct representation). The declarant is responsible for the correctness of the data provided in the customs declaration.
Submit your declaration to the Electronic Service Centre if there is no customs office near the warehouse
If there is no Customs’ customer service nearby, send the customs declaration for warehousing to Customs’ Electronic Service Centre (Spake). Scan the declaration and send it to: spake.varastointi(at)tulli.fi. Please note that Spake only handles declarations during office hours from 8 a.m. to 4.15 p.m.
If the goods have arrived to the warehouse under a transit procedure, request an unloading permit from a customs office with customer service. Unloading permits for T transits can also be requested from: spake.passitus(at)tulli.fi. Scan the transit unloading report together with the customs declaration for warehousing and send them to: spake.varastointi(at)tulli.fi.
The officer handling the customs declaration for warehousing returns the approved declaration by email to the address entered in box 54 (Contact information) of the SAD form.
Example: Company A has a private customs warehouse in Rauma where there is no customer service. The goods arrive at Vuosaari harbour and are placed under a transit procedure. The customer (carrier) requests a transit unloading permit either from Vuosaari customs at the place of exit or by emailing to: spake.passitus(at)tulli.fi. When the good have been unloaded into the customs warehouse in Rauma, the warehouse operator A sends the customs declaration (IMA/7100) as well as the transit unloading report by email to: spake.varastointi(at)tulli.fi. The officer processing the transit discharges it and verifies the customs declaration for warehousing. The processing officer stamps the SAD form declaration with a customs stamp and sends the approved declaration to the email address entered in box 54.
Enter complete details in the SAD form for placing the goods under a procedure
Complete details of the goods must be provided in the SAD form for placing goods under a procedure. The form must be self-copying, but Customs may also accept the use of e.g. a laser printout from the company’s own system. The data in the form must be identical to the data in the SAD form. The customs declaration can be filled in by machine or in some other way, as long as the text is clearly legible. You can fill in and print out the SAD template form that is available on the Customs website.
The goods must be declared as goods items in the customs declaration. Enter the first goods item in the actual SAD form and the following goods items on the continuation sheets of the SAD form. Goods with the same technical or commercial goods description can be entered in the same goods item.
Using commercial documents instead of the SAD form requires a separate authorisation for simplified declaration procedure from the Customs Authorisation Centre.
There is usually no need for any document attachments to a SAD declaration. If there is any lack of clarity regarding the type of goods, goods quality or any other information concerning the goods to be placed under custom warehousing procedure, Customs may demand that transport documents, loading lists or documents related to the previous customs procedure be presented by the depositor.
Information required in the customs declaration and boxes to fill in
The boxes, in the customs declaration for customs warehousing to be filled in by the operator, are either compulsory or optional. The numbering in the Points to consider sections, refer to a box in the SAD form. The optional sections say ‘Optional’. Customs does not have to accept customs declarations with insufficient information.
Customs declaration for warehousing submitted in advance
If the customs declaration for warehousing has been submitted in advance (IM D), Customs verifies the declaration when the arrival notification and presentation (IE347) has been submitted in an acceptable fashion or the goods have been presented at the border. The holder of the procedure must ensure that the reference (MRN and goods item number) of the declaration preceding the warehousing has been entered in box 40 of the SAD form. SPAKE does not process declarations submitted in advance, i.e. declarations in advance must always be submitted at a customs office with customer service.
Points to consider
A (Office of dispatch/export) Enter the warehouse deposit number or arrival number, which are used for entering the goods in the warehouse records. In addition to box A, you can fill in the number in boxes 7 or 44. If you enter the number in box 7 or 44, state that it is the warehouse deposit number and not the reference number or additional information.
1 (1) Declaration IM, undeclared goods are placed under the customs warehousing procedure
1 (2) Declaration
A = Complete declaration
D = Complete customs declaration submitted before the goods are presented to Customs
2 Consignor/Exporter: seller who last sold the goods before they were imported into the EU territory. Optional.
3 Form number (only if there are several forms), for instance 1/2
5 Total amount of goods items, i.e. amount of goods items to be entered in box 31
7 Reference Number, reference number identifying the declarant submitting the customs declaration. Optional.
8 Consignee: name and address of the consignee. In a private customs warehouse, the holder of the procedure if they are not the declarant. If it is a joint consignment, enter ‘several’. Optional.
8 (No) consignee’s EORI number
14 Declarant/Representative: Enter information on the person drafting the declaration (information on the holder of the goods only if they are the declarant). Optional.
- surname and first name, or tradename
- role when submitting the declaration with the following codes: 1 = declarant (the holder of the procedure acts personally as declarant), 2 = direct representation or 3 = indirect representation
- full address
14 (No) Declarant/Representative: the declarant’s or representative’s EORI number
15 (a) Code of country of dispatch: Enter the known country of dispatch from where the goods were sent to Finland. Optional.
17 (a) Code of country of destination: The Member State where the goods are located when placed under the customs warehousing procedure. Optional.
19 Container: If the goods were imported in a container, enter 1. otherwise 0.
25 Mode of transport at the outer border of EU; active vehicle. Optional. (Code list 0041)
26 Inland mode of transport with which the goods are brought to the office of destination. Optional. Leave empty, if the goods are placed under a customs warehousing procedure when entering the Union (e.g. brought as airfreight from Japan to Helsinki-Vantaa, where they are placed under a customs procedure). (Code list 0041)
29 Customs Office of Entry, through which the goods have been brought into the customs territory of the Union. Optional. Codes in the code list for the customs offices of entry in Finland are 0129, country codes 0058.
30 Code for location of goods: Place, requested by the declarant, for goods inspection. Optional. Location specification 0114 in the code list. If necessary, enter e.g. the identification of warehouse.
31) Packages and description of goods
Read about how to enter the description of goods in section ‘Enter the common trade name as description of the goods’. In addition to the description of the goods, enter in box 31:
Enter the container ID if the goods are in a container:
- four letters + six digits + hyphen + control number, e.g. ABCU123456-5
The marks and numbers to identify the goods
- Bulk goods or unpacked goods; entering data is optional
Number and type of packages in the goods item; unpacked goods NF=1 unit, NG=several units and NE=unpacked.
- codes for package types (code list 0075)
32) Sequence number of the goods item (the total quantity should correspond to quantity entered in section 5)
33) Commodity code. Optional, code from the Combined Nomenclature (CN) or Taric code is used. The declarant must ensure that the code is correct.
34a) Country of origin code (code list 0058)
37) Procedure code
Enter in the first part of the column the customs procedure under which the goods are to be placed. The second part of the column shows the previous procedure (code list 0128). Even though the code is entered in the data for each goods item, you can only declare goods to the customs warehousing procedure with a customs declaration for customs warehousing.
The code for the customs warehousing procedure is 71. The most common procedure codes are
- 7100, used when there is no previous procedure, i.e. when the goods have been in temporary storage or they have been placed under the customs warehousing procedure directly at the border customs office or after transit.
- 7171, used when moving goods from one customs warehouse to another
- 7151, used when the previous procedure is inward processing
- 7153, used when the previous procedure is temporary admission
44 Additional information: Presented documents / Certificates and authorisations
Enter here, depending on the case, one or more pieces of the following information:
- The mention ‘Transit goods’. If transit goods are in question, entering the statistical value in box 46 is optional.
- Fill in possible attachment details. Document code (code list 0006), document number and date. Please note that there are no mandatory attachments to the customs declaration regarding customs warehousing, unless the goods are restricted.
- If the goods are placed under a customs warehousing procedure at another customs office than the customs office supervising the operational activity, enter here the name and address of the customs office that supervises the operational activity.
31) Packages and description of goods
Description of goods in the goods item
- Common trade name used to identify goods. General names such as ‘electronic equipment’, ‘computer parts’, ‘car parts’, ‘electronics’, ‘machines’, ‘clothes’, ‘footwear’, ‘spare parts’ or ‘tools’ are not accepted as goods descriptions; the goods have to be specified.
- Examples: Peripheral units for computers are entered e.g. as ‘printer’, ‘keyboard’, ‘computer screen’. The description ‘spare parts’ is not sufficient; it has to be specified what kind of spare parts are in question, e.g. ‘car windshield’, ‘fan belt’. Clothes are specified as ‘t-shirts’, ‘trousers’, ‘gloves’, etc. Footwear are entered e.g. as ‘boots’, ‘women’s shoes’, ‘trainers’.
The goods description cannot be changed to a more general description when the goods are deposited into the warehouse, during storage or when taken out of storage. Although the goods description can be specified further. This further specified information must be entered into the stock records of the warehouse, and these corrected entries in the records are to be approved by the Customs office that supervises the warehouse.
If the goods description in the customs declaration does not fulfil the prescribed requirements, Customs can refuse to receive the declaration.
Entering the supplementary unit in the customs declaration is important, since possible taxes are levied based on this data among other things. Qualifiers connected to the supplementary unit are the quantity of packages and type, net mass and gross mass and in some instances other quantity. In the box for the first goods item (box 35), enter the gross mass of the whole goods item. Enter also separately the net mass of each goods item (box 38), which is the goods mass without packaging.
35) Gross mass
If the declaration contains several goods items; in the main form enter the gross mass only for the first item of the whole goods item to be cleared through customs. The gross mass is the weight (kg) of the goods including packaging, without the weight of the container.
38) Net mass
The known weight of the goods excluding packaging (kg). Enter the net mass for each goods item separately.
41) Supplementary units
If the supplementary measurement unit of the goods has been entered in Taric together with the Taric code of the goods, it must be declared in the customs declaration. A supplementary unit is, for example: litre, piece or pair. To avoid any vagueness, Customs recommends that the number of pieces always be entered for piece goods. Thus, in addition to e.g. the number of cartons (CR) containing computers, clothes or tableware, enter the number of pieces (NAR). The supplementary unit is entered in official supplementary measurement units (code list 0079).
40) Summary declaration/Previous document
Customs warehousing is usually preceded by an entry summary declaration, summary declaration or T1 transit. The ‘previous function’ in the customs declaration is the data of a previous document or procedure. It is very important to enter the correct data of a previous document to ensure that the audit trail of the goods remains intact when moving from one declaration to another. The identifier of a previous declaration is usually the MRN and possible specific goods item number. It pays to be precise in regards to the specific goods item number. The number is not always 1; there can be dozens of items.
- If the previous declaration is an entry summary declaration or summary declaration submitted via Customs’ summary declaration system:
- The code 702 / MRN and goods item number / date of presentation
- e.g. 702 17FI000000000045I5 2 31.1.20XX
- If the previous declaration is a transit declaration:
- Code 701 / MRN / date of arrival
- e.g. 701 17FI000000000045T5 31.1.20XX
- If the previous procedure is inward processing:
- Code 929 (import declaration for the goods) / number of the customs clearance decision concerning the inward processing procedure
- If the previous procedure is temporary admission
- Code 929 / number of the customs clearance decision concerning temporary admission
- If the goods were placed under the procedure using an oral declaration, “613e” and its date. An oral declaration is used e.g. when a pleasure boat registered outside the EU is placed under the temporary admission procedure.
The person making the declaration must ensure that the MRN and possible specific goods item number is correct. The transport operator (for example, a shipping company or airline) or their representative, must notify the person responsible for the customs clearance of these numbers.
The same MRN may contain several goods items. By declaring the correct goods item number, the temporary storage that precedes the customs warehousing can be discharged successfully. Furthermore, the processing of the declaration by Customs can be speeded up and the need for retrospective inquiries decreases.
46 Statistical value: The statistical value of the goods item as it is mentioned in the data. Entering data regarding transit goods is optional. Please note that the holder of a comprehensive guarantee must monitor the value of the stored goods.
49 Identification of warehouse, enter the letter code for the type of warehouse into which the goods are moved.
- U= private customs warehouse (the CWP of the authorisation; C or E of old authorisations)
- R= public customs warehouse type 1 (CWI of the authorisation; A of old authorisations)
- S= public customs warehouse type II (CW2 of the authorisation)
- Warehouse identifying number granted by Customs (e.g. FI1234567-8R0001)
- Example: U FI1234567-8R0001
44 Additional information Documents produced/Certificates and authorisations
When the goods are placed under the customs warehousing procedure after inward processing (procedure 7151) provide the following details in this box:
- The abbreviation “IP” and, when necessary, the number of the authorisation for inward processing (standard authorisation procedure) and the INF number
- If the goods placed under the inward processing procedure are subject to commercial policy measures (e.g. and anti-dumping duty), provide also the abbreviation “C P M”
When the goods are placed under the customs warehousing procedure after temporary admission (procedure 7153) provide the following details in this box:
- The abbreviation “TA” and, when necessary, the number of the authorisation for temporary admission (standard authorisation procedure)
- Provide this abbreviation also when a pleasure boat registered outside the customs territory and fiscal territory of the EU is placed under the customs warehousing procedure for winter storage.
54 Place and date
The holder of the procedure or the holder of the authorisation signs the declaration, depending on the type of warehouse. If an authorised representative / agent has been entered in box 14, this person signs the declaration.
- Place and date
- Name and surname, position in the company
- Phone number and email address
- SAD form completion instructions
- Codes used in the customs declaration (package code types under tab 0075 and supplementary units 0079)
- Commodity codes that require entering the supplementary unit (in Finnish)
- Requesting permission to unload and submitting the unloading report
- Simplifications to customs warehousing
- Customer service at the customs offices