LCP authorisation for trade between mainland Finland and the Åland Islands
- Permit or other obligation
- Public service
When a company engages in regular trade between mainland Finland and the Åland Islands, it can apply for an LCP authorisation. The holder of the LCP authorisation can lodge a customs declaration through an entry of data in their records.
Prerequisites for the authorisation are that the company
- is located in the EU area
- has not committed repeated or serious infringements of the customs or tax legislation
- has a sufficient management system for commercial and transport data
- has practical competence or is professionally qualified.
The authorisation can be granted for the following customs procedures: release for free circulation, export and re-export, customs warehousing, temporary importation, specified purpose of use, inward processing and outward processing.
A company using an LCP authorisation must make out a summary of declarations and submit the tax returns and the summary of declarations electronically to Customs and to pay the VAT no later than on the 15th day of the second month following the tax period.
Authorisations can be issued in Finnish or in Swedish.
Do the following
You can find instructions for applying for the authorisation under authorisations on the Customs website.
To whom and on what terms
The service is free of charge.
The processing time for applications is 120 days from when they are approved for processing. An application can be approved for processing when it contains all details needed to make a decision, i.e. the application is fully completed and accompanied with the necessary attachments.