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

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.