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Responsible for the service Finnish Customs

End-use - Authorisation for the transfer of rights and obligations with regards to goods

  • Permit or other obligation
  • Nationwide
  • Public service

In order to get an authorisation, the company must be authorized to use the end-use procedure. You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

A company that is authorized to transfer rights and obligations may transfer the following rights to another company:

  • the right to hold and handle/process/manufacture/store goods placed under the procedure
  • the right to move goods
  • the right to export the goods from the customs territory of the Union with the permission of the Customs when the goods have not been used for their prescribed end-use, thereby benefitting from the extinguishment of the customs debt.

A company that is authorized to transfer rights and obligations may transfer the following obligations to another company:

  • the obligation to use the goods in accordance with their prescribed end-use
  • the obligation to keep required records to a sufficient extent and accuracy
  • the obligation to store the goods in such a way that allows customs control measures to be carried out
  • the obligation to pay the customs debt on import or other duties incurred in accordance with UCC Article 79
  • the obligation to lodge a guarantee.

The authorisation shall state the rights and/or obligations that the company is entitled and/or obliged to.

Authorisations are 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.


Processing time

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.

Basic information

The service is provided byFinnish Customs
Responsible for the serviceFinnish Customs
Area Whole Finland
Available languagesFinnish, Swedish
Text edited by: Finnish Customs
Updated: 2/11/2020