Goods not used for their prescribed end-use
If goods have not been used for their prescribed end-use prior to the deadline, the holder of the authorisation is required to notify Swedish Customs.
Alternatively, you may discharge the procedure in any of the following ways:
- Destruction
- Transfer of ownership to the state
- Removal of the goods from the customs territory of the EU
- Payment of applicable customs duty.
If the goods are used for an alternative purpose and thus cannot be placed under the end-use procedure, a customs debt will be calculated based on the commodity code that would be used in the context of a normal importation. If the goods are not used for their intended purpose within the prescribed time and you wish to discharge the procedure by paying import duties, you will need to submit a bill of discharge stating that you want to pay import duties on the goods. A charge will then be made for all or part of the import that does not reach its intended end-use. All necessary information must be included in the documentation you submit.
The bill of discharge is submitted via the online service for bills of discharge (in Swedish).
Scrap, waste and residual products
Waste and scrap which result from the working or processing of goods according to the prescribed end-use and losses due to natural wastage shall be considered as goods assigned to the prescribed end-use. No customs debt will accrue.
Residual products resulting from the destruction of goods placed under the end-use procedure shall be deemed to be placed under the customs warehousing procedure without any additional customs declaration. These residual products are considered non-Union goods. Consequently, the warehouse keeper must keep warehousing records, as they are fully responsible for the residual products. However, it is not necessary to hold an authorisation for the customs warehousing procedure, or for destruction. The residual products may be re-exported, placed under inward processing or be released for free circulation.