Movement of goods under end-use

It is possible to move goods placed under the end-use procedure between different locations within the customs territory of the EU. Your authorisation must state that you are entitled to use this procedure.

Goods placed under the procedure for end-use may be moved between different locations in the EU without any other customs formalities than record-keeping. The condition for movement is that the records at any given time should contain information about the movement and the current location of the goods.

The holder of the authorisation is responsible

A holder of an authorisation moving goods placed under the end-use procedure must be aware that they are responsible for ensuring that the goods will be used for the prescribed end-use in time. The holder of the authorisation is also responsible for submitting the bill of discharge. If the goods have not been used for their prescribed use in time, the holder of the authorisation will be required to pay customs duty and other fees.

The consignee does not have any obligations vis-à-vis Swedish Customs, with the exception of allowing Swedish Customs access to verify the indicated location of the goods.

For example, if the goods have been moved from the holder of the authorisation (A) to a company (B), who places the goods under the designated procedure for end-use, B will not be required to hold an authorisation for end-use. A is responsible for the goods, even when they are held on B’s premises. A is liable to customs duty, even if a customs duty arises as a consequence of B’s activities.

To limit your risk and liability exposure as a holder of an authorisation, you can consider transferring your rights and obligations instead of moving the goods.

Transfer of rights and obligations

Supplementing your authorisation

Your authorisation must indicate any instance where you have moved your goods. The authorisation should contain address information for any location where goods placed under the end-use procedure will be used.

In some cases, you will need an authorisation that is valid in more than one member state. This is the case if you intend to move goods for use in other Member States or if the customs declaration for the procedure is submitted in a different Member State.