Authorisation to use the outward processing procedure
- Permit or other obligation
- Public service
A business that holds the outward processing procedure authorisation may temporarily export goods from the customs territory of the Union for processing. The company may clear products manufactured from exported union goods through the Customs for free circulation with total or partial relief from import duty. Outward processing includes:
- manufacture of goods
- repair of goods
- restoring of goods
- reconditioning of goods
- any other working of goods.
The authorisation for outward processing may only be granted to a business which is established in the territory of the Union and has the processing carried out by another party. In certain cases, the authorisation may be granted to an export seller.
In order to be granted the authorisation, the business must have the comprehensive guarantee authorisation. You can find instructions for applying for the comprehensive guarantee authorisation on Customs’ website under “Authorisations”.
The granting of the authorisation also requires that the business has sufficient financial standing, that the business has not committed any serious infringements of customs or tax legislation and that the business keeps sufficient records which allow customs controls.
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.