Changes to entry declarations and temporary storage declarations

The changes to the EU customs legislation will bring about phased changes to customs declarations in 2020‒2025. 

Declarations for goods arriving from non-EU countries – now

The following must be submitted to Finnish Customs via the arrival and exit declaration service (AREX) or via message exchange: 

• entry summary declaration in maritime, rail and road transport 
• combined arrival and presentation notification in sea and rail traffic

Regarding transports with shared cargo space, the arrival notification and the presentation notification are usually submitted as separate notifications. The entry summary declaration and the presentation notification together are regarded as a summary declaration for temporary storage. 

The details in a transit declaration submitted for goods arriving under the transit procedure are used as a summary declaration. The safety and security data can also be provided in the transit declaration, in which case no separate entry summary declaration is required.

For consignments arriving in air traffic, an entry summary declaration must be submitted in the ICS2 system for safety and security data. For them, a presentation notification must also be submitted to Customs via message exchange or in the Customs Clearance Service, when the consignment arrives in Finland.

Changes to declarations and notifications for goods arriving from non-EU countries

There will be changes to the entry summary declaration and, in the future, they will be submitted to the ICS2 system for safety and security data. The new declarations will be introduced for each mode of transport in several phases. The declarations for postal consignments were introduced in 2021; the declarations for air transport from 1 March 2023 and the declarations for the other modes of transport will be introduced in phases in 2024. 

The arrival notification, which will be a new notification, is separate from the presentation notification. It will be submitted after the entry summary declaration to the ICS2 system for safety and security data, when the goods arrive by air, sea or rail. These notifications cannot be submitted to the Finnish Customs system. 

The new declarations can be submitted either via the EU’s e-service or via message exchange. Message declarants must test the messages in the Commission’s testing service. If a message declarant uses an IT service provider for technical sending of messages, the IT service provider will test the message exchange. 

In addition to the entry summary declaration and the arrival notification, a presentation notification for goods unloaded in Finland must be submitted to Finnish Customs via the Customs Clearance Service or via message exchange. This notification will be tested with Finnish Customs. 

In Finland, there will still be no requirement to submit a separate temporary storage declaration for consignments arriving from outside the EU after the entry summary declaration and presentation notification have been lodged, if the first point of entry into the EU for the consignment is in Finland. 

If the transport company doesn’t have access to all the details required for the entry summary declaration before loading, the consignor or the forwarding agency can provide the safety and security data required before loading by submitting an entry summary declaration with only partial details and the number of the transport company’s master air waybill (MAWB). In that case, the transport company submits its own entry summary declaration with partial details after loading, before the arrival of the goods.

Entry summary declarations can be submitted with partial details in air, sea and rail traffic.
In the new entry summary declaration, the mandatory safety and security data include details of the seller and the buyer as well as the goods description and the commodity code at the level of at least six digits.

More information: Diagrams of arrival declarations

Declarations for goods arriving from EU ports and airports – now

For goods arriving by sea or air, the following must be submitted to Customs either via the Customs Clearance Service or via message exchange:

• a temporary storage declaration
• a presentation notification.

In the temporary storage declaration, either the goods description or the commodity code at the level of at least six digits must be provided. 

Electronic notifications can be used for movements between temporary storage facilities, when a temporary storage declaration introduced after 5 November 2022 has been submitted for the goods. The use of electronic notifications regarding movements must begin no later than on 1 March 2023.

Changes to declarations for goods arriving from EU ports and airports

The commodity code must be provided as a mandatory detail in the temporary storage declaration at the latest when transport companies have started using the new entry summary declarations. This varies depending on the mode of transport. In air traffic, the new entry summary declarations will be introduced on 1 March 2023, and transport companies will have a transition period until 1 June 2023 for changing over to the new declarations. As for other modes of transport, the aim is to introduce the new entry summary declarations in 2025.

Proving the Union status of goods – now

The Union status of goods worth no more than 15 000 euros can be proved using an invoice or a transport document without endorsement by the customs office of departure. A document proving the Union status of goods worth more than 15 000 euros must be endorsed at the place of departure. 

Exit of goods

Union status is verified with a paper document. The document can be, for example, a T2L or T2LF document filled in on copy 4 of a SAD document or some other document accepted in the Union customs legislation, such as an invoice or shipping company’s goods manifest. 

The document must be presented to Customs for verification, unless the operator in question has authorised issuer status. A verification by Customs is not required if the matter involves an invoice or transport document regarding Union goods worth no more than 15 000 euros in total.

An authorised issuer can personally verify a document that proves the Union status of goods. However, as an advance notification, the authorised issuer must send by email a copy of the document to unioniasema.ennakkoilmoitus(at)tulli.fi. 

Entry of goods

The Union status of goods can be declared to Customs in one of the following ways:

• You declare Union status in a temporary storage declaration. 
• You declare Union status in an entry summary declaration (AREX).
• You enter the additional information code ”FIPOU – Presentation of Union goods” in the manifest presentation that you provide after the entry summary declaration submitted to the ICS2 system of the Commission.
• If the goods were taken into temporary storage as other than Union goods, you submit the document proving the Union status of the goods to the temporary storage operator.
• If the goods are in temporary storage at the place of arrival, but not included in temporary storage bookkeeping, you submit the document proving the Union status of the goods to Customs.

Changes to proving the Union status of goods

As of 1 March 2024, the Union status of goods of a value exceeding 15 000 euros must be registered with an electronic declaration in the new EU Proof of Union Status system (PoUS). The MRN issued for the declaration submitted to PoUS must be provided in the presentation notification (FI322) when the goods arrive in Finland. 

A declaration in the PoUS system is not required for goods with a maximum value of 15 000 euros. 

The change is EU-wide, and it will take place in two stages. The first changes will take effect on 1 March 2024, and subsequent changes are introduced in August 2025.

Establishing the Union status of goods as of 1 March 2024

At the first stage of the renewal, electronic declarations are to be submitted to the Commission’s PoUS system as of 1 March 2024. T2L and T2LF documents can no longer be verified at customs offices.

Moreover, authorised issuers are required to indicate the Union status of goods in the PoUS system. In the future, authorised issuers can no longer prove Union status with a self-confirmed T2L or T2LF document, or with a corresponding trade invoice or transport document. In cases of electronic declarations, authorised issuers are not required to submit an advance declaration to Customs.

Electronic declarations can only be submitted to the EU transaction service, which means that messages cannot be used.

Please note that if an authorised issuer uses a transport document that is the authorised issuer’s goods manifest for establishing Union status, they can continue using the manifest according to the old procedure until 15 August 2025. In such cases, the authorised issuer must submit an advance declaration to Customs regarding the goods manifest they have verified. However, an advance declaration is not required if the authorised issuer is permitted to draft a shipping company’s goods manifest after the ship departs (DA Article 128c). 

Changes  to proving the Union status of goods as of 1 March 2024

As of 1 March 2024, the Union status of goods of a value exceeding 15 000 euros must be registered with an electronic notification in the new EU Proof of Union Status system (PoUS). Notifications submitted to PoUS will be issued Movement Reference Numbers (MRNs) that must be presented when goods arrive in Finland.

A notification in the PoUS system is not required for goods with a maximum value of 15 000 euros.  
The change is EU-wide, and it will take place in two stages. The first changes will take effect on 1 March 2024, and subsequent changes are introduced in August 2025. 

Notifications can be submitted by operators who meet the following requirements:

• In certain cases of audit, the operator can arrange an audit for Customs.
• The operator has the required information about the Union status of their goods, as well as documentation required as an attachment to the notification.
• The operator can log in to the EU Trader Portal (Suomi.fi identification, “Customs clearance” authorisation).

For example, a notification can be submitted by a port operator to whom the consignor has given the documentation required for the notification (for example, a transport document or a commercial document). If the notification is submitted by an operator other than the consignor, the party that submits the notification must be able to obtain detailed information on the goods from the consignor if Customs so requires. 

The submitter of the notification is responsible for the accuracy of the information they have provided. The document that proves Union status must be kept for at least three years. 

Proving the Union status of goods exiting Finland as of 1 March 2024

At the first of the reform, economic operators must submit electronic notifications, that is, request endorsement of Union status through the Commission’s Proof of Union Status system (PoUS). Only travellers can request confirmation of T2L and T2LF documents at customs offices after 1 March 2024. 

Notifications must be submitted prior to the departure of goods so that Customs can, if required, control the goods before they exit Finland.

Customs recommends that customers submit notifications also on consignments of a maximum value of 15 000 euros in the PoUS system.

Moreover, authorised issuers are required to indicate the Union status of goods electronically in the PoUS system. In the future, authorised issuers can no longer prove Union status with a self-confirmed T2L or T2LF document, or with a corresponding trade invoice or transport document. In cases of electronic notifications, authorised issuers are not required to submit an advance notification to Customs.  

Electronic declarations can only be submitted to the EU Trader Portal, which means that messages cannot be used.

Submitters of electronic notifications must forward the MRN of the notification to the transport operator that presents the Union goods at their destination. If an electronic notification has not been submitted for goods of a maximum value of 15 000 euros, the transport operator will need a document indicating the value of the consignment along with other information. 

If an authorised issuer uses a customs goods manifest for proving Union status, they can continue using the manifest in the old method of declaration until 15 August 2025 (Delegated Act, Article 126a). In such cases, the authorised issuer must submit an advance notification to Customs regarding the goods manifest they have verified. However, an advance declaration is not required if the authorised issuer is permitted to draft a shipping company’s goods manifest after the ship departs (Delegated Act, Article 128c). 

Proving the Union status of goods arriving in Finland as of 1 March 2024

An electronically submitted Union status notification must always be discharged electronically. If an electronic PoUS notification has been submitted for the goods, the MRN given to the notification is to be presented electronically to Customs at the arrival location. 

You should present Union goods arriving in Finland under an MRN as follows:

• 1 March–24 May 2024: in the Commission’s PoUS system.
• As of 25 May 2024, by submitting a presentation notification in the Customs Clearance Service or in message format (FI332).

If an electronic (PoUS) notification proving the Union status of goods has not been submitted, the goods can be presented as follows: 

• If Union status is proven with an authorised issuer’s goods manifest approved for customs use (possible until August 2025):
  • Additional information code FIVAA is used in the temporary storage declaration, and the customs status of the goods is indicated as “C”.
  • In the entry summary declaration (AREX), document code 2YMM is used as an attachment for each consignment, and the authorised issuer licence number from Customs is the code explanation. The customs status of goods is indicated as “C”.
  • In the arrival notification that follows the entry summary declaration (ICS2), additional information code FIPOU is used.
• If Union status is proven with a valid T2L document, T2LF document or corresponding documentation issued before 1 March 2024:  
  • Additional information code FITAA is used in the temporary storage declaration, and the customs status of the goods is indicated as “C”.
  • In the entry summary declaration (AREX), document code 2YMM is used as an attachment for each consignment, and “IA Art. 199” is the code explanation. The customs status of goods is indicated as “C”.
• If the maximum value of Union goods is 15 000 euros, and an electronic PoUS notification has not been submitted for them: 
  • Additional information code FITAA is used in the temporary storage declaration, and the customs status of the goods is indicated as “C”.
  • In the entry summary declaration (AREX), document code 2YMM is used as an attachment for each consignment, and “IA Art. 199” is the code explanation. The customs status of goods is indicated as “C”.
  • In the presentation notification that follows the entry summary declaration (ICS2), additional information code FIPOU is used.

If an electronic PoUS notification proving the Union status of goods has not been submitted and the goods have not been otherwise presented as Union goods, they comprise temporarily stored goods. However, if the items comprise Union goods and this can be proven, take the following steps:

• If the goods are presented for unloading in temporary storage, present the proof to the temporary warehouse operator. The warehouse operator submits the required documentation to Customs.
• Proof is to be sent directly to Customs if the goods have not been presented for temporary storage. 

As of 25 May 2024, in situations where goods are presented upon arrival using the Customs Clearance Service or a message, Customs notifies the submitter of the notification about the approved presentation of Union goods. The warehouse operator can check the MRN Search whether the goods have been presented. Furthermore, the warehouse operator receives an “Import of goods is allowed” message (FI329) if the warehouse identifier is included in the presentation notification and the warehouse operator is a message customer of Customs.