Warehousing declarations and bookkeeping
Since you are responsible for the goods during storage, make sure that you have the enough information regarding the goods. A goods description and quantity is important information for the warehouse keeper.
You need the goods description in Finnish, Swedish or English. You need to enter the goods into your records and, when necessary, to submit the customs declaration in one of these languages, even though the goods arrive under a transit filled out in e.g. Flemish or Bulgarian, which is accepted in the country of departure. Keep this in mind when entering into agreements. As warehouse keeper you also declare warehousing to Customs. Check the data content requirements for these declarations.
How do I submit customs warehousing declarations?
If you are going to place goods in a customs warehouse, you have to lodge a customs declaration for the goods before they are placed in the warehouse. The customs warehousing declaration may be a standard customs declaration or an entry in the declarant’s records and a presentation notification submitted for it. A standard declaration can be lodged either before the goods are presented or upon their presentation. The entry in the declarant’s records and the presentation notification can only be used if the holder of the customs warehousing declaration also has the authorisation for entry in the declarant's records.
If the goods are moved to the customs warehouse from a temporary storage facility, the customs warehousing declaration is also needed so that the temporary storage facility can release the goods. If the goods arrive at the customs warehouse under a transit procedure, the declaration must be lodged before the goods are entered in the warehouse records. You can lodge the declaration either when the goods have arrived (IM A) or in advance (IM D). To lodge the declaration, you need the identification of the document used for the previous procedure, such as the MRN for transit. You can lodge the customs declaration in Customs’ online service, with a message or with a SAD form.
If you lodge the declaration with a SAD form, send it to a customs office for processing. If there is no customs service point where the warehouse is located, the papers can usually be scanned and sent by email to Customs.
If you only need forms occasionally, you can print them via the Customs website: Forms. When using a standard customs declaration, you can submit all the required data at once.
Releasing the goods from the warehouse is mainly done with electronic declarations.
Which declaration can I use to deposit goods in a temporary storage facility?
The document or declaration used for goods that have arrived in Finland is used as a temporary storage declaration. In other words, the goods are entered into a temporary storage facility with a summary declaration or a customs declaration.
The transport company submits the summary declaration electronically to Customs based on the data in e.g. the flight manifest, ship manifest or rail consignment note. After submitting the summary declaration, the freight carrier presents the goods to Customs with a manifest presentation. The summary declaration and manifest presentation can also be submitted by a representative of the transport company.
As a warehouse keeper you need the data and the reference number of the summary declaration and the manifest, so that you can give Customs the unloading report for goods received at the warehouse. If you wish, you can ask Customs for entry details data by sending an arrival notification (for temporary storage) to Customs.
The goods can also be received at the warehouse with the customs declaration used for the arrival of the goods. The declaration can be, for example, a T1 transit or a TIR Carnet. In that case, make sure that the goods have been presented to Customs before unloading them into the warehouse, and that an unloading permit has been applied for regarding the transit.
Points to consider
You cannot release goods from the warehouse without permission from Customs. You need a verification by Customs for your warehouse records, endorsing that the goods have been cleared through Customs. The verification can be a PDF produced in the customs system or a document stamped by Customs and which the retriever of the goods presents when picking up the goods from the warehouse. In some situations, the identification number (e.g. the MRN) provided by Customs is sufficient.
Based on the data in the verification, one must be able to connect the goods released from the warehouse to the consignment and the goods that arrived to your warehouse.
Undeclared goods must always be cleared through Customs one way or another. The good can be cleared through Customs for example by clearing them or by re-exporting them out of the European Union (EU). When goods from a customs warehouse are re-exported outside the EU, a re-export declaration must be submitted for the goods. After this, the goods can be transited. A T1 transit is used when undeclared goods are moved within the EU.
In some situations, the goods can also be abandoned to the State or destroyed under Customs’ supervision.
The holder of the customs warehousing authorisation shall also submit a discharge notification to Customs when customs warehousing has been discharged.