Submitting an unloading report for temporary storage

An unloading report must be submitted to Customs for undeclared goods unloaded in a temporary storage facility. An unloading report means that the storage operator controls, in connection with the unloading, whether the quantity and quality of the goods to be unloaded tally with the details provided in advance on the transit declaration or on the entry declarations. After the goods declared using these declarations have been unloaded and entered into the temporary storage records, the storage operator sends an unloading report for the goods to Customs.

When full load transport units, e.g. containers, that have not been unloaded are taken into temporary storage, they can be declared on the unloading report as declared on the preceding declaration. If the goods are unloaded from the transport unit, the actual unloaded quantity shall be provided on the unloading report. If the details of the unloading report are provided according to the preceding declaration, the temporary storage operator shall be responsible for the details they have declared, even if discrepancies in the quantity or quality of the goods were later observed compared to the preceding declaration.

If entry declarations have been submitted to the Safety and Security Declaration Service (AREX) of Customs for the goods upon entry, the unloading report is submitted to this service either online or as a message (IE 044). If the goods have arrived under transit, the unloading report is submitted to the transit system of Customs. Read more: Ending the transit procedure

Submitting an unloading report for entry declarations

If it is noticed during the unloading that more goods have arrived at the storage facility and have been unloaded than declared on the entry summary declaration or on the summary declaration, the excess goods are declared as overshipment by submitting the required entry declarations for them. If goods are missing, i.e. less goods have arrived at the storage facility and have been unloaded than declared on the entry summary declaration or on the summary declaration of the declared goods haven’t arrived at all, these goods are declared as missing goods. Such discrepancies in the quantity of goods or e.g. in the goods description, as well as the observations about the condition of the seal are provided separately for each goods item on the unloading report.

Request entry details data concerning the entry declaration from Customs, if you don’t know what the consignment contains

If the party responsible for the transport or their representative has submitted the entry declarations for the goods to the Safety and Security Declaration Service (AREX) of Customs, the storage operator can send the arrival notification to Customs when the goods have arrived and are ready to be unloaded. The MRN and goods item number of the entry declaration for the goods are provided in the arrival notification. The notification is sent to the Safety and Security Declaration Service of Customs online or as a message (IE007). Customs responds by sending the entry details data which includes the details of the arriving goods declared earlier to Customs. The arriving goods are compared to the entry details data, and the unloading report is submitted based on this. The entry details data can be used especially when the storage operator hasn’t received any advance information e.g. from the shipping company, about the arriving goods declared on the summary declaration.

If everything doesn’t tally during the unloading, provide the discrepancies in the unloading report

Observations about the condition of the seal, discrepancies in the quantity of goods being unloaded, in the goods description or in other details are to be provided separately for each goods item on the unloading report. The consignment may contain excess good, i.e. actual quantity of the goods that have arrived at the storage facility and have been unloaded is larger than the quantity provided in the entry declarations. In such case, the temporary storage operator must not remove the goods from temporary storage before all the required declarations have been submitted. If the goods declared on an entry summary declaration or a summary declaration haven’t arrived at the storage facility, they must be declared as missing goods.

No entry declarations have been submitted to Customs for the overshipment

If no entry declarations have been submitted, they must be submitted afterwards. Submitting the entry summary declaration or the summary declaration and the presentation notification and presenting the goods is the responsibility of the carrier. The person who completed the presentation notification is responsible for submitting an entry summary declaration or a summary declaration and a presentation notification for the undeclared goods. If the entry summary declaration or the summary declaration was submitted by someone else than the person who completed the presentation notification, the person who completed the presentation notification must ask the person who completed the entry summary declaration or the summary declaration to immediately submit a new entry summary declaration or summary declaration for the undeclared goods. As the entry summary declaration or the summary declaration and the presentation notification together form the declaration for temporary storage, both have to be submitted.

Points to consider