End-use

Examples of end-use include ships or aircraft. Others are cases where the imported goods are not manufactured in sufficient volumes in the EU.

Information can be found in Tulltaxan (TARIC)

Using the query service Tulltaxan (TARIC), you can identify if your goods are eligible for end-use. There are footnotes about eligibility for duty relief for all goods. You will also find information about the criteria for preferential customs treatment. Find information about criteria for ships and parts of aircraft under the special provisions in Preambles IIA and IIB in Tulltaxan (TARIC).

Tulltaxan, TARIC (in Swedish)

Guarantee requirements

Remember that a guarantee is required for customs duty and other taxes, such as VAT on imports.

Guarantee

An authorisation is required

You need authorisation from Swedish Customs to use the end-use procedure.

Apply for authorisation for end-use.

Import declaration for end-use

Submit an import declaration upon receiving your goods. It is important that you refer to your authorisation for end-use and enter the correct preference code, based on the class of imported goods.

Import declaration for end-use

Value and quantity

If you have an end-use authorisation, you are required to control the procedure so that the value and quantity specified in the authorisation are not exceeded.

The information specified in the authorisation regarding value and quantity applies for the entire duration of the authorisation, i.e., if the authorisation is valid for two years, the value and quantity must be sufficient for two years.

When using the procedure, you must have some form of accounting system in place to ensure that the quantity and value specified in the authorisation are not exceeded.

For end-use, it is always the value and quantity upon entry into the Union that must be accounted for, i.e. even if the goods under the procedure are later to be released for free circulation, the imported quantity and amount must be accounted for.

If you notice that you are approaching the authorised limits for quantity and value, you can apply for a change to your authorisation. This must be done well before the limits are exceeded. You must have coverage for what you import, otherwise you may be charged retrospectively. Requesting an amendment in the Customs Decisions System.

Customs Decisions System, CDS (in Swedish)

Application for an extension of the processing time for end-use

If you have goods under the end-use procedure and the time granted for discharge is not sufficient, it is possible to apply for an extension of that time for an individual declaration.

For example, storage, or your customers’ inability to receive the goods, are not acceptable reasons for extending the deadline.

How to apply for an extension of the deadline for end-use

• The email address for requesting an extension is tullverket@tullverket.se
• In the subject line, write ‘Request for extension of the deadline for end-use, Customs ID/LRN ...’
• Describe in detail why you need more time to complete the procedure, how long you estimate this will take and your desired end date. In some cases, supporting documents are also required.
• Remember to include your contact details and the name of the company to which the application relates.

Note: if you are acting as a representative, include the contact details of the authorisation holder and their organisation number.

Bill of discharge

As you complete the end-use procedure, you are required to submit a bill of discharge, where you declare how the goods presented for the procedure have been used for the prescribed end-use. You may be required to pay customs duty, VAT and any other fees for the goods if you fail to submit a bill of discharge, or if it is submitted too late.

Bill of discharge after end-use

Movement of goods

Goods placed under the end-use procedure may be moved between different actors and locations in the EU without any other customs formalities than record-keeping. Your authorisation must state that you are entitled to use this procedure.

Any holder of an authorisation using the movement of goods procedure is responsible for ensuring that the procedure is completed correctly, as well as for submitting the bill of discharge.

Movement of goods under end-use

Transfer of rights and obligations

Some rights and obligations for goods presented for end-use may be transferred to another actor. This actor is not required to submit a customs declaration for the same procedure. Your authorisation for end-use must state that you are entitled to use this procedure. The conditions for transferring rights and obligations are set out in your authorisation. When your consignee is located in an EU-member state, you will need an authorisation that is valid in more than one member state.

The consignee does not need to hold a separate authorisation. The holder of the authorisation is responsible for submitting the bill of discharge.

Transfer of rights and obligations

Using 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.

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 released 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.

Your authorisation you state that you are authorised to use equivalent goods.

Goods not used for their prescribed end-use

If the goods are not used for their prescribed end-use within the time-period, you are required to notify Swedish Customs.

Goods not used for their prescribed end-use