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Responsible for the service Finnish Customs

LCP authorisation for trade between the EU and the Åland Islands

  • Permit or other obligation
  • Nationwide
  • Public service

When a company engages in regular trade between the EU 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 on Customs’ website under “Authorisations”.

To whom and on what terms

The service is free of charge.

Processing time

The processing time for applications is 120 days from when they are approved for processing. The 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, English
Text edited by: Finnish Customs
Updated: 2/11/2021