Declaring the previous document

The previous function is provided based on the customs clearance or control documents concerning the goods. This detail is mandatory.

If the goods are brought into the EU directly from a third country and safety and security data are provided for them in a transit declaration, the previous document type is 9000 (no previous procedure) and no previous document is provided.

The previous document codes are listed in the code list “CL214_NCTS”. After the code, the reference number of the previous document and any additional information related to it must also be provided. In the transit declaration, a maximum of 99 previous document details can be provided for one goods item.

If the transited goods leave a temporary storage facility e.g. in a port or an airport, the previous document is the document with which the goods arrived at the temporary storage facility.

Note that if you enter 1ZZZ as the code for the previous document and an MRN as reference, you should enter “MRN” at the start of the reference, for example MRN23FIP00000000000J3.

Entry summary declaration (ICS2)

If the function preceding transit is an entry summary declaration submitted to the Commission’s system ICS2, provide the previous document in the transit declaration as follows:

• code: N355
• number: MRN of the entry summary declaration (format 23nnnnnnnnnnnnnATn)
• additional information: goods item number
• transport document reference.

If one MRN of a previous summary declaration covers several transport documents or goods items, each transport document and goods item must be entered separately. For example, MRN items 1–100 cannot be declared for one goods item.

If the entry summary declaration has been submitted under a fallback procedure, provide 1ZZZ as the previous document type and the reference number of the fallback procedure document as the previous document reference.

Entry summary declaration

If the function preceding transit is an entry summary declaration or a summary declaration, provide the previous document in the transit declaration as follows:

• code: N355
• number: MRN of the entry summary declaration (format 23FInnnnnnnnnnnnIn)
• additional information: goods item number

If one MRN of a previous summary declaration covers several goods items, each goods item must be entered separately, that is, the code for previous function, MRN and goods item number. For example, MRN items 1–100 cannot be declared for one goods item.

If the entry summary declaration has been submitted under a fallback procedure, provide 1ZZZ as the previous document type and the reference number of the fallback procedure document as the previous document reference.

Temporary storage declaration

If the function preceding transit is a temporary storage declaration, provide the previous document in the transit declaration as follows:

• code: N337
• number: MRN of the temporary storage declaration (format 23FIEnnnnnnnnnnnUn)
• additional information: goods item number
• transport document reference

If one MRN of a previous temporary storage declaration covers several transport documents or goods items, each transport document and goods item must be entered separately. For example, MRN items 1–100 cannot be declared for one goods item.

If the temporary storage declaration has been submitted under a fallback procedure, provide 1ZZZ as the previous document type and the reference number of the fallback procedure document as the previous document reference.

Customs warehousing

If the function preceding transit is customs warehousing, provide the previous document in the transit declaration as follows:

• code: NMRN
• number: MRN of the customs warehousing declaration (format 23FIUnnnnnnnnnnnRn)

If the document preceding transit is a re-export declaration from a customs warehouse (3171), provide the previous document as follows:

• code: N830
• number: MRN of the export declaration for re-export (format 23FInnnnnnnnnnnnEn)
• additional information: the goods item numbers in the re-export declaration are not provided

Transit declaration

If the function preceding transit is transit, provide the previous document in the transit declaration as follows:

• examples of possible codes: 
  • N820 – Union/common transit declaration – Mixed consignments (T), if the transit contains both T1 and T2 goods (so-called mixed consignments)
  • N821 – External transit, electronic T1 or TIR
  • N822 – Internal Community transit procedure T2, if the transit contains T2 or T2F goods.
• number: MRN of the transit declaration (e.g. format 23FIPnnnnnnnnnnnJn)
• additional information: goods item number

If the transit declaration has been submitted under a fallback procedure, provide 1ZZZ as the previous document type and the reference number of the fallback procedure document as the previous document reference.

Export declaration

If the function preceding transit is the export procedure, provide the previous document in the transit declaration as follows:

• code: N830 (can be used for example for common transit countries: Iceland, Norway, Switzerland, Liechtenstein, Türkiye, North Macedonia, Serbia, the United Kingdom and Ukraine)
• number: MRN of the export declaration (format 23FInnnnnnnnnnnnEn)

If the export declaration has been submitted under a fallback procedure or the export procedure has already been discharged, provide 1ZZZ as the previous document type in the transit declaration, and the reference number of the fallback procedure document or the MRN of the discharged export as the previous document reference.

Temporary admission

If temporary admission is discharged with a direct transit procedure, or a customs declaration on temporary admission is submitted to the Customs Clearance Service or in message format, you should declare the previous document on the transit declaration as follows:

• Enter the NMRN as the code and the MRN of the temporary admission declaration as the number.
  • • You can provide the number of the goods item in the declaration as additional information.
• As additional information on the goods item, enter additional information code “00900 – TA / Discharge of temporary admission / Article 238 of Delegated Regulation (EU) 2015/2446”.
  • • If you were granted authorisation on your customs declaration, you must provide the MRN of the temporary admission declaration as description of the additional information. If Customs granted your authorisation in writing in advance, you must provide the authorisation number as description of the additional information.

If temporary admission is discharged with a direct transit procedure, and an import declaration on temporary admission has not been submitted to the Customs Clearance Service or in message format, you should declare the previous document as follows:

• Enter code 1ZZZ.
  • If a means of transport was imported for example by sailing, you should indicate how the goods were placed under the procedure (for example, “sailed to Finland on dd/mm/yyyy”).
  • If the declaration for the previous procedure was submitted for example in the Import Declaration Service for businesses, you should indicate the number of the customs clearance decision involving temporary admission as the previous procedure number.
• As additional information on the goods item, enter additional information code “00900 – TA / Discharge of temporary admission / Article 238 of Delegated Regulation (EU) 2015/2446”.
  • • As description of the additional information, you must provide the number of the customs clearance decision on temporary admission that has been placed under the procedure, or the same information on placing the goods under the procedure (for example, “sailed to Finland on dd/mm/yyyy”).

If the document preceding transit is a re-export declaration involving temporary admission (3153), declare the previous document as follows:

• As the code, enter N830 and as the number, enter the MRN of the re-export declaration (format 23FInnnnnnnnnnnnEn)
  • • Consignment numbers in the re-export declaration are not declared.
• As additional information on the goods item, enter additional information code “00900 – TA / Discharge of temporary admission / Article 238 of Delegated Regulation (EU) 2015/2446”.
  • • If you were granted authorisation on your customs declaration, you must provide the MRN of the temporary admission declaration as description of the additional information. If Customs granted your authorisation in writing in advance, you must provide the authorisation number as additional information.

More information on discharging temporary admission with transit

Inward processing

If inward processing is discharged with a direct transit procedure, or a customs declaration on inward processing is submitted to the Customs Clearance Service or in message format, you should declare the previous document on the transit declaration as follows:

• Enter the NMRN as the code and the MRN of the inward processing declaration as the number (format 23FIUnnnnnnnnnnnRn).
  • • You can provide the number of the goods item in the declaration as additional information.
• As additional information for the goods item, enter additional information code “00700 - IP / Discharging inward processing / Article 241(1) sub-paragraph 1 of Delegated Act (EU) 2015/2446”.
  • • You should enter the description on additional information as follows:
      • Enter the INF number that was applied for the goods placed under inward processing.
      • If there was no need to apply for an INF number and the authorisation was granted on the customs declaration, provide the MRN of the customs declaration on inward processing. If there was no need to apply for an INF number and the authorisation was granted in advance in writing, enter the authorisation number.  
  • If goods placed under inward processing are subject to trade policy measures, you should also enter another additional information code: “”00800 - IP CPM / Discharging inward processing (special trade policy measures) / Article 241(1) sub-paragraph 2 of Delegated Act (EU) 2015/2446”.

If inward processing is discharged with a direct transit procedure, and a customs declaration on inward processing has not been submitted to the Customs Clearance Service or in message format, you should declare the previous document as follows:

• Enter the code 1ZZZ, and if the declaration for the previous procedure was submitted for example in the Import Declaration Service for businesses (ITU), you should indicate the number of the customs clearance decision involving inward processing as the previous procedure number.
• As additional information for the goods item, enter additional information code “00700 - IP / Discharging inward processing / Article 241(1) sub-paragraph 1 of Delegated Act (EU) 2015/2446”.
  • • One of the following must be provided as description of the additional information:
      • Enter the INF number that was applied for the goods placed under inward processing.
      • If there was no need to apply for an INF number and the authorisation was granted on the customs declaration, provide the number of the customs clearance decision involving inward processing. If there was no need to apply for an INF number and the authorisation was granted in advance in writing, enter the authorisation number.  
  • If goods placed under inward processing are subject to trade policy measures, you should also enter another additional information code: “”00800 - IP CPM / Discharging inward processing (special trade policy measures) / Article 241(1) sub-paragraph 2 of Delegated Act (EU) 2015/2446”.

If the document preceding transit is a re-export declaration involving inward processing (3151), declare the previous document as follows:

• As the code, enter N830 and as the number, enter the MRN of the re-export declaration (format 23FInnnnnnnnnnnnEn)
  • • Consignment numbers in the re-export declaration are not declared.
• As additional information for the goods item, enter additional information code “00700 - IP / Discharging inward processing / Article 241(1) sub-paragraph 1 of Delegated Act (EU) 2015/2446”.
  • • You should enter the description on additional information as follows:
      • Enter the INF number that was applied for the goods placed under inward processing.
      • If there was no need to apply for an INF number and the authorisation was granted on the customs declaration, provide the MRN of the inward processing. If there was no need to apply for an INF number and the authorisation was granted in advance in writing, enter the authorisation number.  
  • If goods placed under inward processing are subject to trade policy measures, you should also enter another additional information code: “”00800 - IP CPM / Discharging inward processing (special trade policy measures) / Article 241(1) sub-paragraph 2 of Delegated Act (EU) 2015/2446”.

More information on discharging inward processing with transit

No previous document

If Union goods are transported under T2 transit to another EU country via a third country (e.g. from Finland via Switzerland to Italy), provide 1ZZZ as the previous document code and “intra EU trade” as the document reference.

If the goods arrive in the EU directly from a third country and safety and security data are provided for them using a transit declaration, the previous document type is 9000 (no previous procedure). For the time being, the previous document reference is mandatory, so provide e.g. “none” as the reference.