Authorisation to use the end-use procedure
- Permit or other obligation
- Public service
If a business holds an authorisation to use the end-use procedure, it may receive favourable tariff treatment for goods it has released for free circulation provided that they will be used for a specific purpose. Favourable tariff treatment on account of end-use may be applied to
- goods listed in the special provisions of the Combined Nomenclature; and
- goods mentioned in the descriptions of the commodity codes of the Finnish Customs Tariff and in the footnotes concerning the use of the goods.
Total relief from customs duty or reduced customs duty is granted upon release for free circulation, but the goods remain under customs supervision until they are assigned to the end-use prescribed in the authorisation or until the procedure has otherwise been discharged acceptably.
The granting of the authorisation requires that the business is established in the territory of the Union. In justifiable incidental cases, the authorisation may also be granted to an applicant established outside the customs territory of the Union. In order to use the procedure, the business also requires a valid comprehensive guarantee authorisation. You can find instructions for applying for the comprehensive guarantee authorisation on Customs’ website under “Authorisations”.
The business must not have committed any serious infringements of customs or tax legislation. The business must keep sufficient records which allow customs controls, and it must present a bill of discharge to Customs after the end of the procedure. In addition, the business must commit to either using the goods for the purpose required by end-use or transferring the obligation to another person on the conditions laid down by Customs.
The authorisation can be issued in Finnish or Swedish.
Do the following
You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.
To whom and on what terms
The service is free of charge.
The processing time for authorisation applications is 30 days from when they are approved for processing. An application can be approved for processing when it contains all the details needed to make a decision, i.e. the application is fully completed and accompanied with the necessary attachments.