The SAD form can only be used for customs warehousing in exceptional situations. The SAD form will be accepted as proof of release only in the fallback procedure or if Customs has granted the customs warehousing declarant an extension for introducing electronic declarations. Companies that have applied for an extension by 24 May 2019 can be granted an extension to 1 October 2019 at most.
When a declarant who has been granted an extension uses the SAD form it should be filled in according to the fallback procedure instructions, without mention of the fallback procedure. The commodity codes, for example, must be entered at the level of at least six digits.
More information:
Finnish Customs regulation on the introduction of electronic declarations in the customs warehousing procedure (available in Finnish and Swedish)
Fallback procedure in customs warehousing
UCC/UTU customer project, ucc(at)tulli.fi
