Fallback procedure in customs warehousing 

If Customs’ e-service is not working, you can submit the declaration with a SAD form.

• In the SAD form, enter “Fallback procedure” in box 44 (Additional information).

Send the form either to the Customs Electronic Service Centre (spake.varastointi@tulli.fi) or to the nearest customs office.

• When the disruption is over, submit the same declaration in the e-service and use the reference you used in the SAD form.

Use the fallback procedure form to request permission from Customs for the fallback procedure. Send the form by email to spake.varastointi@tulli.fi.

Problem in Customs’ system

If there is a problem in Customs’ system and we have notified that the fallback procedure can be used, you can submit the declaration with a SAD form.

• In the SAD form, enter “Fallback procedure” in box 44 (Additional information).
• Send the form either to the Customs Electronic Service Centre (spake.varastointi@tulli.fi) or to the nearest customs office.
• When the disruption is over, submit an electronic customs declaration and use the reference you used in the SAD form.

Problem in the customer’s system

If message exchange is not possible due to a problem in your system, you can always submit the declaration in the Customs Clearance System. This does not require permission and you do not need to submit the same declaration later via message exchange.

However, if you wish to use a SAD form as the fallback procedure, request permission from Customs.

• Use the fallback procedure form (not available in English) to request permission from Customs: Lomake 954s, Hakemus varamenettelyyn siirtymisestä. Send the form by email to spake.varastointi@tulli.fi.
• Fill in a SAD form. In the SAD form, enter ‘Fallback procedure’ in box 44 (Additional information). Send the form either to the Customs Electronic Service Centre (spake.varastointi@tulli.fi) or to the nearest customs office.
• When the disruption is over, submit an electronic customs declaration and use the reference you used in the SAD form.

The SAD form has sections marked with numbers and letters. The submitter of a customs warehousing declaration should only fill in some of them.

At the top of the form enter the details that apply to the whole consignment

A (Office of dispatch/export/destination) Enter the warehouse deposit number or arrival number used for entering the goods in the warehouse records. In addition to box A, you can enter the number in box 7 or 44. If you enter the number in box 7 or 44, state clearly that it is a warehouse deposit number and not a reference or other additional information.

1 (1) Declaration IM, undeclared goods are placed under the customs warehousing procedure

1 (2) Declaration

A = Standard customs declaration

D = Pre-lodged standard customs declaration

2 Consignor/Exporter: the last seller of the goods prior to their importation into the EU territory. Not mandatory.

3 Forms (only if there are more than one form), e.g. 1/2

5 Items: the number of the boxes 31 to be filled in for the goods items

7 Reference Number: the declarant’s reference identifying the declaration. The same reference must be provided in the electronic declaration submitted after the service interruption.

8 Consignee: enter the name of the importer, if any.

8 (No) the consignee’s EORI number: enter the EORI number of the importer, if any.

14 Declarant/Representative: Enter here the details of the representative, if any (enter the details of the importer only if the importer is also the declarant). 

• name of the company
• EORI number
• code for role in lodging the declaration: 1 = declarant (the holder of the procedure acts personally as declarant), 2 = direct representation or 3 = indirect representation

17 (a) Code for the country of destination: the Member State where the goods are located when they are placed under the customs warehousing procedure. Enter FI.

19 Container: If the goods were imported in a container, enter 1. In other cases, enter 0.

30 Code for the location of goods: The location where the goods may be examined, indicated by the declarant. Location qualifier in the code list. If necessary, enter also e.g. the warehouse ID.

Enter the details of the goods items on the main form and, where necessary, on continuation forms

31 Packages and description of goods

Read about providing the description of goods under “Provide the common trade name as the description of goods”. Under 31, you should also provide:

Container identification number if the goods are in a container:

• four letters + six digits + hyphen + control number, e.g. ABCU123456-5

Marks and numbers to identify the goods

• Optional for bulk goods or unpacked or unpackaged goods

Number and kind of packages for the goods item: for unpacked or unpackaged goods NF = single unit, NG = multiple units and NE = unpacked or unpackaged.

• Codes for kinds of packages (code list)

32 Item number (the total number must correspond to the number provided in box 5)

33 Commodity Code. Provide the commodity code of the goods using at least six digits. Use the CN code or the Taric number. Make sure that the code is correct. 

34a Country origin Code (code list)

37 Procedure code

In the first part of the column, provide the customs procedure under which the goods are to be placed. The second part indicates the previous procedure (code list). Even though the code is entered in the goods item details, you can only declare goods for the customs warehousing procedure with a customs warehousing declaration.

The code for the customs warehousing procedure is 71. The most common procedure codes are

• 7100, used when there is no previous procedure, that is, when the goods have been in temporary storage or they have been placed under the customs warehousing procedure directly at the border customs office or after transit.
• 7171, used when moving goods from one customs warehouse to another
• 7151, used when the previous procedure is inward processing
• 7153, used when the previous procedure is temporary admission.

Provide the common trade name as the description of goods

31 Packages and description of goods

Goods description of the goods item

• The common trade name used to identify the goods. It is not sufficient to provide a generic term describing the goods, such as “electronic devices”, “computer parts”, “car parts”, “electronics”, “machines”, “footwear”, “spare parts” or “tools” as the description of goods. Instead, the goods must be specified.
• Examples: Computer peripheral devices should be provided using terms such as “printer”, “keyboard”, “screen”. The description “spare parts” is not sufficient – it must be specified what kind of spare parts they are, e.g. “car windscreen”, “fan belt”. Terms such as “T shirts”, “trousers”, “gloves” etc. should be used for clothes. Terms such as “boots”, “women’s shoes”, “running shoes”.

The goods description must not be changed to a more generic one when upon deposit in the warehouse, during warehousing or upon removal from the warehouse. The goods description can, however, be made more specific. The specified details must be entered in the warehouse records, and the resulting changes to the records must be approved by the customs office supervising warehouse.

If the goods description provided in the customs declaration doesn’t meet the requirements, Customs may refuse to receive the declaration.

Enter the gross mass and, where necessary, the supplementary unit

Providing the quantity in the customs declaration is important, because any taxes are levied e.g. on the bases of these details. Details related to the quantity are number and kind of packages, net and gross mass as well as in some cases, supplementary units.

35 Gross mass

If the declaration contains several goods items, enter the gross mass of each goods item separately. The gross mass is the weight of the goods (kg) including packaging, without the weight of the container.

If a supplementary unit is indicated in TARIC together with the TARIC code of the goods, it must be declared in the customs declaration.

If a supplementary unit is indicated in TARIC together with the TARIC code of the goods, it must be declared in the customs declaration. Litre, piece, number of articles and pair are examples of supplementary units. To avoid ambiguities, Customs recommends that the number of pieces is always provided for break bulk goods. This means that you should, e.g. for computers, clothes or tableware provide the number of pieces (NAR) addition to the number of cartons (CR). The supplementary must be entered using the official supplementary measurement units (code list).

You should also provide the previous document correctly

40 Summary declaration / Previous document

In the customs declaration, “previous function” is information indicating the previous document or the previous procedure. In the customs declaration, “previous function” is information indicating the previous document or the previous procedure. The identifier of the previous declaration is usually the MRN and the goods item number, if any. The identifier of the previous declaration is usually the MRN and the goods item number, if any. You should keep in mind that the goods item number is not always 1 – there may be dozens of items.

The submitter of the customs declaration must make sure that the MRN and the goods item number, if any, are correct. The carrier (e.g. a shipping company or airline) or their representative must notify the operator responsible for the customs clearance of these numbers.

One MRN may cover several goods items. When the correct goods item number is provided, temporary storage preceding customs warehousing can be discharged correctly. Also, the processing of the declaration by Customs may be speeded up and the need for subsequent inquiries decreases.

What is the value of the goods and to what customs warehouse will they be moved?

The known statistical value. The known statistical value. Note that the holder of the authorisation for comprehensive guarantee shall keep track of the value of the stored goods.

49 Type of warehouse, enter the letter for the type of warehouse into which the goods are being moved.

• U = private customs warehouse (CWP in the authorisation)
• R = public customs warehouse type I (CWI in the authorisation)
• S = public customs warehouse type II (CW2 in the authorisation)
• The warehouse ID issued by Customs (e.g. FI1234567-8R0001).
• U FI1234567-8R0001 U FI1234567-8R0001

Are there any certificates or authorisations related to the declaration?

44 Additional information Enter here “Fallback procedure”.

Enter here “Fallback procedure”. Enter also the details of additional documents, if any. Document code (code list), document number and date. Please note that there are no mandatory additional documents to the customs declaration for customs warehousing, unless the goods are subject to restrictions.

When the previous procedure is inward processing or temporary admission

44 Additional information When the goods are placed under the customs warehousing procedure after inward processing (procedure 7151) provide the following details here:

When the goods are placed under the customs warehousing procedure after inward processing (procedure 7151) provide the following details here:

• “IP” and, when necessary, the number of the authorisation for inward processing (standard authorisation procedure) and the INF number
• If the goods placed under the inward processing procedure are subject to commercial policy measures (e.g. an anti-dumping duty), provide also the abbreviation “C P M”

When the goods are placed under the customs warehousing procedure after temporary admission (procedure 7153) provide the following details here:

• “TA” and, when necessary, the number of the authorisation for temporary admission (standard authorisation procedure)
• Provide “TA” also when a recreational craft registered outside the customs territory and fiscal territory of the EU is placed under the customs warehousing procedure for winter storage.

Sign the declaration and provide your contact information

54 Place and date

If an authorised representative (agent) has been entered in box 14, this person signs the declaration. If an authorised representative (agent) has been entered in box 14, this person signs the declaration.

• Place and date
• First and last name, position in the company
• First and last name, position in the company
• Phone number and email address