Counting goods unloaded into the customs warehouse and unloading report
When the goods have arrived to the customs warehouse, the warehouse keeper counts the unloaded goods and compares the information provided in the customs declaration with the goods that have arrived at the warehouse.
An unloading report for goods that have arrived under a transit must always be submitted to the customs office that discharges the transit. If the arriving goods are moving under a customs warehousing procedure and the goods deposited in the customs warehouse differ in some way from the information given in the customs declaration, the holder of the procedure must correct the data with a separate unloading report. The unloading report is submitted to the customs office that supervises the operational activity.
The goods are entered into the records in accordance with the unloading report. The holder of the procedure adds to their records the receipts connected to the SAD form and the unloading report showing possible deviations.
Points to consider
An unloading report must be submitted no later than the following workday for goods that have arrived and have been unloaded at the customs warehouse. One must be able to connect the report to the original customs declaration regarding customs warehousing.
The holder of the authorisation (holder of the procedure) adds the customs declaration and possible clarifications to the warehouse records regarding an unloading report showing deviations. When submitting the unloading report to Customs, no separate documents have to be provided as proof of the corrected information. The warehouse records must contain a statement on how the changed information has been observed or a document on which the change is based. Always enter into the records the actual quantity and quality of goods received at the warehouse.
The deviations observed during unloading are reported in the unloading report and a clarification or a new declaration is submitted if necessary.
Example: The customs declaration has an entry of 1,000 vacuum cleaners, but only 900 vacuum cleaners are unloaded into the warehouse as well as 100 cartons of vacuum cleaner bags. The holder of the procedure declares the deviations in the unloading report, provides a report of the missing goods and a new declaration for the undeclared goods.
Goods that have been declared with a customs declaration, but have not been received, are called missing goods. In addition to the unloading report, a report on missing goods must be submitted to the customs office that supervises the operational activity of the warehouse.
Example: The customs declaration has an entry of 1,000 vacuum cleaners, but only 900 vacuum cleaners are unloaded into the warehouse. The holder of the procedure submits the unloading report as well as a separate report on the missing 100 vacuum cleaners. Customs decides on further measures based on this report.
Undeclared goods that have been unloaded into the warehouse are called non-manifested goods. In addition to the unloading report, a new customs declaration regarding them must be submitted to the customs office that supervises the operational activity of the warehouse.
With the new declaration you refer to the MRN or goods item number of the summary declaration in the original customs declaration, or to the identifier of another previous document. If the goods have been unloaded into a public customs warehouse, the holder of the procedure must remind the holder of the procedure to make a new customs declaration and to ensure that the declaration has been added to the records.
Example: The customs declaration has an entry of 1,000 vacuum cleaners, but 1,100 vacuum cleaners are unloaded into the warehouse. The holder of the procedure submits the unloading report for the consignment unloaded into the warehouse and a new customs declaration for the undeclared 100 vacuum cleaners.