Authorisation for end-use

If your imported goods are intended for a specific purpose or not manufactured in sufficient volumes in the EU, you can apply for authorisation for a final purpose, which may confer partial or full relief from customs duty.

Authorisation code: EUEUS

The holder of an authorisation for end-use is entitled to duty relief when the goods are released for free circulation, based on the end-use of the goods. Please note that the goods are placed under customs supervision until they are placed under the prescribed end-use, or the procedure has been discharged in an otherwise appropriate manner. The holder of the authorisation is responsible for submitting a bill of discharge within 30 days of the date of discharge.

End-use

Who is eligible to be authorised?

Swedish Customs can issue an authorisation for the end-use procedure when the following criteria are met:

• The company must have an EORI number.
  Information about EORI number and how to apply (in Swedish)
• The company should be incorporated in the EU.
• The company should provide sufficient guarantees for the correct execution of its operations.
• The company should hold an authorisation to use a comprehensive guarantee to cover any customs debt or fees that may be owed for goods placed under the end-use procedure. The comprehensive guarantee must cover end-use and the authorisation must be granted before the company can apply for authorisation for end-use.
  Information about comprehensive guarantees and how to apply (in Swedish).
• Swedish Customs should have the means to perform customs supervision without requiring administrative arrangements that are not in proportion with any benefits derived from the authorisation by the company.
• The company should keep suitable records in a form approved by Swedish Customs. It is important that the records be traceable.
  

Applying directly in your declaration

You may also apply directly in your customs declaration when the goods are placed under the end-use procedure and the purpose is to fully place the goods under the corresponding end-use. The authorisation is then granted when the goods are released into the procedure. Individual guarantees can only be used when applying for authorisation directly in the customs declaration.

Applying for authorisation to use equivalent goods and to transfer rights and obligations

When applying for authorisation for end-use you can also apply to:

• Use equivalent goods;
• Transfer rights and obligations to another person meeting the criteria for the procedure for end-use.
  

Equivalent goods

Equivalent goods are Union goods used in the place of imported goods that have been placed under the procedure. Equivalent goods are normally included in the same 8-digit CN-code as the goods they replace, and the same commercial quality and technical characteristics. Exceptions to this rule may occur. The special provisions in Annex 71-04 of the UCC Delegated Regulation apply to the goods referred to in the Annex.

The UCC Delegated Regulation, Annex 71-04.

Equivalent goods may not be permitted in any of the following cases:

• When this would confer unjustified benefits with regard to customs duty on import or when this is prescribed by Union legislation;
• When the equivalent goods to be placed under end-use would be subject to a preliminary or final anti-dumping duty, countervailing duty, or penalty when entering into free circulation;
• Genetically modified goods or products, or goods or products containing genetically modified components.
• When the goods are moved while transferring rights and obligations;
• When applying for authorisation in the customs declaration.
  

Transfer of rights and obligations

Rights and obligations may be transferred fully or partially to any other person who meets the criteria for the procedure. Swedish Customs will determine whether the transfer of rights and obligations are permissible and determine the criteria for the transfer in the authorisation. Rights and obligations may be fully or partially transferred.

Transfer of rights and obligations

You can apply to transfer rights and obligations, once your authorisation for end-use has been approved. Use one of the application forms below. The form used depends on whether you are applying for a full or partial transfer. In the case of a full transfer, the consignee should also submit a transfer request on a separate form.

If you intend to transfer rights and obligations to multiple consignees, you are required to submit one application per consignee, unless you intend to transfer the same rights and obligations to all consignees. When your consignee is located in an EU-member state, you will need an authorisation that is valid in more than one member state.

When transferring rights and obligations, all prescribed criteria in the authorisation for end-use shall apply. These criteria, for example the deadline for discharging a procedure, cannot be changed as the rights and obligations are transferred.

The authorisation for end-use will state whether a transfer of rights and obligations has been approved. See Field 8/8 in your authorisation. The conditions under which the transfer may occur are presented separately in annexes foe each consignee. This annex can be presented to the consignee for informational purposes.

When goods are moved using a transfer of rights and obligations, there is some information that must be shared between the transferring and receiving party. There should be documentation for any moved consignment.

Documenting movements.

What happens once you are authorised?

Any terms that apply to your company are provided in the authorisation. This includes the following information:

1. The authorisation is only valid for the economic actor that is indicated as the holder of the authorisation. The holder should fulfil any obligations that follow from the authorisation.
2. The authorisation applies to imports between the starting date and the expiry date indicated in the authorisation.
3. The time for completion must be adhered to.
4. The authorisation is valid in the member state(s) indicated in the authorisation.
5. The authorisation is only valid for locations of use indicated in the authorisation.
6. The authorisation indicates whether rights and obligations may be transferred.
7. The authorisation indicates whether the authorisation is valid for equivalent goods.
8. The authorisation may only be used for goods indicated in the authorisation. Thus, it is important to monitor any changes to commodity code that occur during the term of the authorisation.
9. The authorisation is valid for the unit value and quantity indicated in the authorisation. It is possible to apply to extend the authorisation, if you expect that the value or quantity may be exceeded.

It is important to read and understand terms and conditions that apply across all types of authorisations.

Read more about terms and conditions that apply across all types of authorisations (in Swedish).

Time of validity of the authorisation

Starting date

If you request an authorisation starting on a specific date, Swedish Customs may decide to issue the authorisation from this date. In any other case, the authorisation is valid from the date of receipt.

Authorisations with retroactive effect may be granted if all the conditions in Article 211.2 of the Union Customs Code are fulfilled. If Swedish Customs grant an authorisation with retroactive effect, the authorisation normally applies at the earliest from the date of receipt of the application. Applications to renew authorisations are exceptions to this rule.

Once you have received an authorisation with retroactive effect, you are not eligible to receive a new authorisation for end-use with retroactive effect for a period of 3 years.

Expiry date

The duration of the authorisation may not exceed five years from the date when the authorisation takes effect. The duration may not exceed three years if the authorisation concerns sensitive goods and products referred to in annex 71-02 to the UCC Delegated Act.

The UCC Delegated Regulation, Annex 71-02.

Applying for an authorisation on the basis of a customs declaration

Any authorisation granted by Swedish Customs by approving your import declaration, only applies to the goods in the specific import consignment.

Applicable provisions

• The Union Customs Code (Regulation (EU) 952/2013 of the European Parliament and European Council) Articles 23, 44, 210-225 and 254.
• The UCC Delegated Regulation (Commission Delegated Regulation (EU) 2015/2446) Articles 161–164, 169, 172–175, 178–179 and 239.
• The UCC Implementing Regulation (Commission Implementing Regulation (EU) 2015/2447) Articles 264–268.