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 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.

Examples of reporting discrepancies

Under “Goods description/discrepancies” enter, separately for each goods item, the goods description and, verbally, the discrepant details, e.g. short shipment or overshipment. Under “Packages”, enter also any changed gross weight and the quantities actually unloaded. Under goods item data, enter only the data fields where there are changes to the details provided on the original entry summary declaration or summary declaration.

If goods other than declared on the entry summary declaration or summary declaration arrive at the storage facility, provide the new goods description under goods item data on the unloading report. If it is clearly a matter of different goods, the party responsible for the transport or their representative must submit the entry declarations again, with correct goods details.

If more goods or less goods have arrived at the storage facility than declared on the entry summary declaration or summary declaration, declare the overshipment or short shipment under goods item data on the unloading report. As the number of packages and/or weight of packages, enter the new, corrected number and/or weight.

If none of the declared goods arrive, declare under goods item data on the unloading report that the goods are missing and enter 0 as the number of packages and/or weight of packages.

More goods arrive at the storage facility than what is declared in a certain goods item under the MRN

  1. The storage operator submits an unloading report to Customs online or as a message (IE044). For every goods item under the MRN it has to be declared separately whether any discrepancies have been observed in them. The goods items under the MRN without discrepancies are marked as ”OK”.
  2. Customs sends a request for additional information to the party responsible for the transport.
  3. The party responsible for the transport or their representative immediately submits an entry summary declaration or a summary declaration and a presentation notification for the undeclared goods.
  4. When the new declarations have been submitted, the person who completed the presentation notification sends the MRN and goods item numbers provided by Customs’ system as a response to the request for additional information.
  5. The person who completed the presentation notification notifies the storage operator of the MRN and item numbers of the goods declared in the new entry summary declaration or summary declaration.
  6. The storage operator submits an unloading report for the overshipped goods to Customs and refers to the new presentation notification in the report. The new unloading report is only submitted for the overshipped goods.
  7. Customs will carry out the necessary checks and make the necessary entries into its systems, after which the unloading report for overshipped goods has been processed.

Excess goods arrive at the storage facility and they are not related to any goods item

  1. Excess goods for which no entry declarations required under the legislation have been submitted may arrive at the temporary storage facility.
  2. The storage operator must notify Customs of the excess goods by an email containing sufficient information about the goods as well as the carrier that was responsible for the transport of the goods to the place of arrival.
  3. Customs sends a request for additional information to the party responsible for the transport.
  4. The party responsible for the transport or their representative submits an entry summary declaration or a summary declaration and a presentation notification for the overshipped goods.
  5. The person submitting the declarations notifies the storage operator and Customs’ Electronic Service Centre of the MRN and item number(s) of the entry summary declaration or summary declaration submitted for the overshipped goods.
  6. The storage operator submits an electronic unloading report for the overshipped goods.
  7. Customs processes the report submitted by the storage operator.

A part of the goods declared for unloading in the storage facility are missing

  1. The storage operator submits an unloading report (IE044) to Customs, indicating for the goods item the type of discrepancy: either all the goods or a part of them are missing. If a part of the goods are missing, the quantity of missing goods is provided under discrepancies.
  2. Customs will request additional information regarding the discrepancy from the person who submitted the presentation notification. It is the responsibility of the person who completed the presentation notification to inform Customs of what has happened, e.g. of any errors during the loading of the goods.
  3. The person who completed the presentation notification must sends this information to Customs by email.
  4. Customs will make the required changes in its systems, after which the unloading report for the missing goods has been processed.

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