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: EUS
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.
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 should have an EORI number.
Apply for an EORI number. - The company should be incorporated in the EU.
- The company should have available accounts in Sweden.
- The company should provide sufficient guarantees for the correct execution of its operations. For example, the company is responsible for ensuring that the goods are not removed from customs supervision.
- The company must provide a guarantee. In practice, this means that an authorisation to use a comprehensive guarantee that includes end-use is required. This authorisation must must available before the company can request an authorisation for end-use.
Request to use a comprehensive guarantee. - 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. The records should be traceable.
How to apply
Apply for authorisation in the EU Customs Decisions System (CDS). This is also where you will receive your decision and any other messages from Swedish Customs with regard to your application.
To access the CDS, you need authorisation to use the online services on tullverket.se. If your company currently does not have access to the online service, please apply immediately, in order to gain access in time to apply for authorisation.
You can find guides here on the website. It is important to use the guides when completing your applications. They contain concrete information about what codes to use in certain data elements, etc.
Request access to Swedish Customs’ online services
The Customs Decisions System, help texts and logging into the system (in Swedish).
Swedish Customs’ procedures for processing personal data received with an application
Apply directly in your declaration
You may also apply directly in your customs declaration when the goods are placed under the end-use procedure. 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.
Any authorisation granted by Swedish Customs by approving your import declaration only applies to the goods in the specific import consignment.
Amending your authorisation
If you need to amend the information in an authorisation for end-use, please use Swedish Customs’ Decision System (CDS). To access the system, you need authorisation to use the online services on tullverket.se.
You can find guides here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain data elements, etc.
Request access to Swedish Customs’ online services
The Customs Decisions System, help texts and logging into the system (in Swedish).
How to amend an authorisation in the CDS (in Swedish).
What happens once you are authorised?
Any terms that apply to your company are provided in the authorisation. This includes the following information:
- The authorisation is only valid for the economic operator that is indicated as the holder of the authorisation. The holder should fulfil any obligations that follow from the authorisation.
- The authorisation applies to imports between the starting date and the expiry date indicated in the authorisation.
- The time for completion must be adhered to.
- The authorisation is valid in the member state(s) indicated in the authorisation.
- The authorisation is only valid for locations of use indicated in the authorisation.
- The authorisation indicates whether rights and obligations may be transferred.
- The authorisation indicates whether the authorisation is valid for equivalent goods.
- 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.
- 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 the terms and conditions that apply across all types of authorisations.
Common provisions and regulations (in Swedish)
Duration 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 met. If Swedish Customs grants 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 Regulation.
UCC Delegated regulation, Annex 71-02.