Authorisation for inward processing

Inward processing means that you do not have to pay customs duty for goods that are temporarily imported into the EU for processing or repairs.

Authorisation code: EUIPO

When the goods have been processed or repaired you may choose to re-export them as processed goods in a country outside the EU or report them to a different customs procedure, for example, free circulation. When applying for authorisation for inward processing you must indicate which goods should be used to calculate customs duty when they enter free circulation, i.e. either the imported goods or the processed goods. There are some differences in terms of conditions and handling that you should be aware of.

Find out more about re-importation after inward processing.

Find out more about inward processing.

Who is eligible to be authorised?

• An EORI number is required. 
  Find out more and apply for an EORI number (in Swedish)
  
• The goods must be subject to customs duty or trade policy measures, such as an import licence. In some instances, you can use inward processing on duty-free goods that are not subject to trade policy measures.The imported goods must be identifiable among the processed goods. Alternatively, the conditions for equivalent goods must be met.
• The company must be established in the EU. When justified, persons established outside the EU may be granted authorisation in individual cases.
• The imported goods must be identifiable among the processed goods. Alternatively, the conditions for equivalent goods must be met.
• Enter rate of yield, expected material consumption per processed item.
• This only applies to cases referred to in article 166 of the UCC Delegated Regulation. Cases where the economic conditions are deemed to be fulfilled are provided in article 167 of the UCC Delegated Regulation.
  Find out more about the economic criteria in Articles 166-167 of the UCC Delegated Regulation. Pdf, 1.1 MB.
• The company should provide sufficient guarantees for the correct execution of its operations.
  The company must hold an authorisation to use a comprehensive guarantee. The comprehensive guarantee must comprise inward processing and the authorisation must be granted before the company can apply for authorisation for inward processing.The company should process or commission the processing of the goods.The company should keep suitable accounts in a form approved by Swedish Customs.Using the procedure should not enable the circumvention of any applicable regulations regarding origin and quantitative restrictions
• 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 process or commission the processing of the goods.
• 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 accounts in a form approved by Swedish Customs.
• Using the procedure should not enable the circumvention of any applicable regulations regarding origin and quantitative restrictions.

Apply directly in your declaration

You can apply directly in your declaration when submitting a standard customs declaration. The authorisation is then granted when the goods are released into the procedure. The customs ID of your import declaration will be your authorisation number. Individual guarantees can only be used when applying for authorisation directly in the customs declaration.

Find out how to apply directly in your customs declaration.

Available options in your application

When applying for authorisation for inward processing you can also apply

• to export processed products obtained from equivalent goods;
• to export processed goods obtained from equivalent goods before the import of the goods they are replacing;
• to transfer rights and obligations to another person meeting the criteria for the procedure for inward processing.

Equivalent goods

Instead of the imported goods you can use Union goods when producing the processed goods. You can apply to use equivalent goods in your application for authorisation for inward processing.

Find out more about equivalent goods in the context of inward processing.

Prior exportation

Prior exportation means that you are exporting processed goods obtained from equivalent goods before the import of the goods they are replacing.

Apply to use prior exportation in your application for authorisation for inward processing.

Transfer of rights and obligations

The rights and obligations of the person responsible for the inward processing procedure may be fully or partially transferred to another person who meets the criteria for the procedure. Swedish Customs will determine whether the transfer of rights and obligations are permissible and determines the criteria for the transfer in the authorisation.

Apply to transfer rights and obligations in your application for authorisation for inward processing. You can also apply at a later stage.

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 must 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 those locations indicated in the authorisation.
6. The authorisation indicates whether the authorisation is valid for equivalent goods.
7. The authorisation indicates whether rights and obligations may be transferred.
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.
10. The authorisation indicates whether advance exports are permitted.

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

Conditions and provisions that apply across all types of authorisations (in Swedish)

Period of validity of authorisations

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 conditions indicated in Article

211.2 of the Union Customs Code are met. 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.

Provisions in Article 211.2 of Regulation (EU) 952/2013 of the European Parliament and European Council of the 9 October 2013

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.

Annex 71-02. Pdf, 1.2 MB.

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 255–258

The UCC Delegated Regulation (Commission Delegated Regulation (EU) 2015/2446), Articles 161–183 and 240–241

The UCC Implementing Regulation (Commission Implementing Regulation (EU) 2015/2447), Articles 258–269 and 324–325.