Authorisation for end-use

If your imported goods are intended for a specific purpose or not manufactured in sufficient volumes in the EU, you can apply for authorisation for a final purpose, which may confer partial or full relief from customs duty.

Authorisation code: EUS

The holder of an authorisation for end-use is entitled to duty relief when the goods are released for free circulation, based on the end-use of the goods. Please note that the goods are placed under customs supervision until they are placed under the prescribed end-use, or the procedure has been discharged in an otherwise appropriate manner. The holder of the authorisation is responsible for submitting a bill of discharge within 30 days of the date of discharge.

Learn more about end-use.

Who is eligible to be authorised?

Swedish Customs can issue an authorisation for the end-use procedure when the following criteria are met:

• The company should have an EORI number.
  Find out more and apply for an EORI number (in Swedish).
• The company should be incorporated in the EU.
• The company should have available accounts in Sweden.
• The company should provide sufficient guarantees for the correct execution of its operations. For example, the company is responsible for ensuring that the goods are not removed from customs supervision.
• The company must provide a guarantee. In practice, this means that an authorisation to use a comprehensive guarantee that includes end-use is required. This authorisation must must available before the company can request an authorisation for end-use.
  Information about compressive guarantees and how to apply.
• Swedish Customs should have the means to perform customs supervision without requiring administrative arrangements that are not in proportion with any benefits derived from the authorisation by the company.
• The company should keep suitable records in a form approved by Swedish Customs. The records should be traceable.
  

Apply directly in your declaration

You may also apply directly in your customs declaration when the goods are placed under the end-use procedure. The authorisation is then granted when the goods are released into the procedure. Individual guarantees can only be used when applying for authorisation directly in the customs declaration.

Any authorisation granted by Swedish Customs by approving your import declaration only applies to the goods in the specific import consignment.

What happens once you are authorised?

Any terms that apply to your company are provided in the authorisation. This includes the following information:

1. The authorisation is only valid for the economic operator that is indicated as the holder of the authorisation. The holder should fulfil any obligations that follow from the authorisation.
2. The authorisation applies to imports between the starting date and the expiry date indicated in the authorisation.
3. The time for completion must be adhered to.
4. The authorisation is valid in the member state(s) indicated in the authorisation.
5. The authorisation is only valid for locations of use indicated in the authorisation.
6. The authorisation indicates whether rights and obligations may be transferred.
7. The authorisation indicates whether the authorisation is valid for equivalent goods.
8. The authorisation may only be used for goods indicated in the authorisation. Thus, it is important to monitor any changes to commodity code that occur during the term of the authorisation.
9. The authorisation is valid for the unit value and quantity indicated in the authorisation. It is possible to apply to extend the authorisation, if you expect that the value or quantity may be exceeded.

It is important to read and understand the terms and conditions that apply across all types of authorisations.

Read more about terms and conditions that apply across all types of authorisations (in Swedish).

Duration of the authorisation

Starting date

If you request an authorisation starting on a specific date, Swedish Customs may decide to issue the authorisation from this date. In any other case, the authorisation is valid from the date of receipt.
Authorisations with retroactive effect may be granted if all the conditions in Article 211.2 of the Union Customs Code are fulfilled. If Swedish Customs grants an authorisation with retroactive effect, the authorisation normally applies at the earliest from the date of receipt of the application. Applications to renew authorisations are exceptions to this rule.

Once you have received an authorisation with retroactive effect, you are not eligible to receive a new authorisation for end-use with retroactive effect for a period of 3 years.

Expiry date

The duration of the authorisation may not exceed five years from the date when the authorisation takes effect. The duration may not exceed three years if the authorisation concerns sensitive goods and products referred to in Annex 71-02 to the UCC Delegated Regulation.

The UCC Delegated Regulation, Annex 71-02.

Applicable provisions

• The Union Customs Code (Regulation (EU) 952/2013 of the European Parliament and European Council) Articles 23, 44, 210-225 and 254.
• The UCC Delegated Regulation (Commission Delegated Regulation (EU) 2015/2446) Articles 161–164, 169, 172–175, 177a, 178–179 and 239.
• The UCC Implementing Regulation (Commission Implementing Regulation (EU) 2015/2447) Articles 264–268.