Authorisation to use the temporary admission procedure
- Permit or other obligation
- Public service
A business that has been authorised to use the temporary admission procedure, may temporarily admit non-Union goods intended for re-export
- with either partial or total relief from import duty;
- free from both VAT and excise duty; and
- free from other charges provided for in other valid regulations concerning the matter.
In addition, the goods will not be subject to trade policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
The granting of the authorisation requires that the goods are to be kept unchanged apart from normal decrease of value caused by the use of the goods. The following measures are permitted:
- repair and maintenance, including inspections and adjustments; and
- measures for maintaining the condition of the goods or for ensuring that the goods meet the technical requirements concerning their use during the procedure.
It must be possible to verify the identification of the goods subjected to the procedure. The business must not have committed any serious infringements of customs or tax legislation. In addition, a valid guarantee is required.
The time limit for discharging the temporary admission procedure, that is, the period within which the goods must be removed from the customs territory of the Union, is at the most 24 months. For certain goods, the law lays down a shorter time limit for discharging the procedure. In exceptional situations, the goods may remain under the temporary admission procedure no more than a total of 10 years.
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.