Warehousing declarations and records

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. 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 or with a message.  

Releasing the goods from the warehouse is mainly done with electronic declarations.

Which declaration should I use to deposit goods in a temporary storage facility?

The document or declaration by which the goods arrived in Finland functions as a temporary storage declaration. It can be an entry summary declaration, a temporary storage declaration or a transit declaration. Based on this declaration, the goods can be placed in a temporary storage facility. 

The transport company is responsible for submitting the entry summary declaration and the temporary storage declaration, i.e. the TSD, to Customs. The declaration is submitted electronically, for example based on a flight manifest, ship manifest or a rail consignment note. When the goods have arrived in Finland, the carrier presents the goods to Customs. The transport company can appoint a representative to submit the declaration.

A transit declaration, e.g. T1 transit or TIR Carnet, can also function as a temporary storage declaration. In that case, ensure that the goods were presented to Customs before unloading, and that an application for unloading permission has been sent.

The storage operator needs the information on the arrival notices for the goods, the reference numbers and numbers of the transport documents. An unloading result must be submitted to Customs for some consignments. If the arrival to the storage facility is preceded by a transit declaration or an entry summary declaration, an unloading result must always be provided. If the arrival is preceded by a temporary storage declaration, an unloading result is only provided if discrepancies are detected. 

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 may be in electronic or paper form. The verification can, for example, be a PDF generated by the Customs system or a document stamped by Customs, which the person who collects the goods presents when picking up the goods from the warehouse. It can also be an electronic release notification, which Customs sends to the warehouse keeper. The warehouse keeper may require PDF documents to be used in releasing goods in addition to the release notification. 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.


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