Exit summary declaration (FI615)

If a carrier brings in or takes out empty means of transport (such as containers, trailers, wagons and pallets) or empty packages across the EU border which are not its own and for which a transport contract has been drawn up, an entry or exit summary declaration must be provided for them.

The declaration is only submitted for packages that are reusable and have permanent markings. There is no requirement to submit an exit summary declaration for empty packages.

Empty means of transport or packages carried on vessels or aircraft that arrive directly in Finland from an EU port or airport, or from Norway or Switzerland, need not be declared using a temporary storage declaration.

An entry or exit summary declaration must be submitted within the time limit specified for each mode of transport. 

• When an empty means of transport arrives in the EU, the carrier or its representative presents the MRN of the entry summary declaration.
• When goods are carried by road, it is recommended that the MRN and the container number be presented at the customs office of entry in the form of an entry in the transport permit or in another document carried with the transport.
• When carrying goods by sea and rail, a presentation notification is to be used.

Containers that have been rented for the company’s own use are regarded as the company’s means of transport and safety and security data need not be submitted for them with an entry or exit summary declaration.

Declaration details in entry or exit summary declarations in road and rail transport

In road and rail transport, provide both the commodity code and a verbal description for an empty container or package. The text ‘EMPTY CONTAINER’ should be entered as the verbal description. In road transport, the container number must also be provided. In rail transport, the description should be provided as ‘EMPTY WAGON’ and, for a package, as ‘EMPTY PACKAGE’.

The code NE (unpacked) can be entered as the ‘kind of packages’, in which case the number of means of transport (e.g. containers) is entered as the number of pieces. The ‘container identification number’ must be provided, even if the container number has been entered under the goods description. The mass provided for an empty container or other means of transport is the unladen mass of the container or other means of transport. Customs’ system will reject any declarations where the gross mass is provided as 0 (zero).

If an empty container or other means of transport carried under a transport contract is returned without providing a separate consignment note concerning the return, the consignment note drawn up for the purpose of exporting the goods is provided as the transport document, which contains an entry on returning the empty container.

As the consignor of the empty container that is to be returned, enter the operator who has received the cargo that was transported in the container. The container storage operator at the port can be entered as the consignee. The holder of the empty container who has requested its return can also be entered as the consignor and consignee.

Declaring empty means of transport in sea transport with an entry summary declaration

When you submit an entry summary declaration for an empty container that is not the shipping company’s own, provide the container details at goods item level as follows:

• container packed status: A – empty
• container identification number (e.g. ABCD1234567)
• container size and type
• container supplier type (Shipper supplied)
• Harmonised System sub-heading code 860900
• description of goods: empty sea container
• the gross mass: the weight of the container
• type of packages: NE

Please note that you can only provide the container details if you have indicted in the details of containers for the house consignment that the goods (containers) are transported in containers.

Declaring empty means of transport in sea transport with an exit summary declaration

When you submit an exit summary declaration for an empty container that is not the shipping company’s own, provide the container details as follows:

• container identification number (e.g. ABCD1234567)
• container supplier type (Shipper supplied)
• container commodity code: 860900
• description of goods: empty sea container
• the gross mass: the weight of the container
• type of packages: NE.

An exit summary declaration is required in the following cases:

• If the goods exit the EU while being transported by rail or road and no transit declaration with safety and security data has been submitted for the goods, or if a sea or air transport diverts to a non-Union port or airport, where the Union goods are unloaded for transhipping from the means of transport.

• Goods placed under an export procedure in the EU exits via Finland and the export procedure has already been discharged in another EU member state. (The transport company must, upon request, notify Customs of the reference number of the declaration of a discharged export.)
• Goods not unloaded from a means of transport in Finland exit by air or sea (so called FROB cargo) or the goods have been temporarily unloaded for technical reasons related to loading.
• Goods, exiting by air or sea, which have been unloaded at a port or airport for immediate loading onto the next vessel or aircraft without warehousing.
• Goods exit from the EU directly from a temporary warehouse located at a place of exit.
• Goods exit from a port, airport or railway yard after being temporarily warehoused there for no more than 14 days.
• When goods that have arrived at a port, airport or railway yard exit after being in temporary storage there for no more than 14 days, a re-export notification (FI570) is to be submitted for the goods.
• Exception: Safety and security data must be provided if it is known that the goods destination or consignee has changed. Then the length of the storage period makes no difference.
• Goods that have arrived at a place of exit under a transit procedure: If goods are transported in the same means of transport through the EU without being unloaded, an exit summary declaration is not required even if the transit declaration does not include safety and security data (an exception being goods arriving from Norway).

Neither is an exit summary declaration required in the following cases:

• export of electricity
• postal consignments
• a travellers’ personal luggage
• goods exported with an ATA carnet
• vessel and aircraft supplies
• goods exiting to Norway and Switzerland.