End-use

If your imported goods are intended for a specific purpose, you can apply for authorisation for end-use, which may confer partial or full relief from customs duty.

Examples of end-use include ships or aircraft. Others are cases where the imported goods are not manufactured in sufficient volumes in the EU.

Information can be found in Tulltaxan (Taric)

Using the query service Tulltaxan (TARIC), you can identify if your goods are eligible for end-use. There are footnotes about eligibility for duty relief for all goods. You will also find information about the criteria for preferential customs treatment. Find information about criteria for ships and parts of aircraft under the special provisions in Preambles IIA and IIB in Tulltaxan (TARIC).

Use Tulltaxan (Taric) to establish whether your goods are eligible for end-use

Guarantee requirements

Remember that a guarantee is required for customs duty and other taxes, such as VAT on imports.

Guarantees

An authorisation is required

You need authorisation from Swedish Customs to use the end-use procedure.

Apply for authorisation for end-use.

Import declaration for end-use

Submit an import declaration upon receiving your goods. It is important that you refer to your authorisation for end-use and enter the correct preference code, based on the class of imported goods.

Completing the import declaration.

Bill of discharge

As you complete the end-use procedure, you are required to submit a bill of discharge, where you declare how the goods presented for the procedure have been used for the prescribed end-use. You may be required to pay customs duty, VAT and any other fees for the goods if you fail to submit a bill of discharge, or if it is submitted too late.

Bill of discharge.

Movement of goods

Goods placed under the end-use procedure may be moved between different actors and locations in the EU without any other customs formalities than record-keeping. Your authorisation must state that you are entitled to use this procedure.

Any holder of an authorisation using the movement of goods procedure is responsible for ensuring that the procedure is completed correctly, as well as for submitting the bill of discharge.

Movement of goods

Transfer of rights and obligations

Some rights and obligations for goods presented for end-use may be transferred to another actor. This actor is not required to submit a customs declaration for the same procedure. Your authorisation for end-use must state that you are entitled to use this procedure. The conditions for transferring rights and obligations are set out in your authorisation. When your consignee is located in an EU-member state, you will need an authorisation that is valid in more than one member state.

The consignee does not need to hold a separate authorisation. The holder of the authorisation is responsible for submitting the bill of discharge.

Transferring rights and obligations

Using equivalent goods

Equivalent goods are Union goods used in the place of imported goods that have been placed under the procedure. Equivalent goods are normally included in the same 8-digit CN code as the goods they replace, and the same commercial quality and technical characteristics. Exceptions to this rule may occur. The special provisions in Annex 71-04 of the UCC Delegated Regulation apply to the goods referred to in the Annex.

The UCC Delegated Regulation, Annex 71-04.

Equivalent goods may not be permitted in any of the following cases:

• When this would confer unjustified benefits with regard to customs duty on import or when this is prescribed by Union legislation.
• When the equivalent goods to be placed under end-use would be subject to a preliminary or final anti-dumping duty, countervailing duty, or penalty when released into free circulation.
• Genetically modified goods or products, or goods or products containing genetically modified components.
• When the goods are moved while transferring rights and obligations.
• When applying for authorisation in the customs declaration.

Your authorisation you state that you are authorised to use equivalent goods.

Goods not used for their prescribed end-use

If the goods are not used for their prescribed end-use within the time-period, you are required to notify Swedish Customs.

Goods not used for their prescribed end-use.

Learn more

Learn more about end-use by signing up to one of Swedish Customs’ courses. The course contains content about the end-use procedure, when and how to use it, and what goods are eligible.

Learn more and register for a course about the end-use procedure (in Swedish)