Movement of end-use goods

Goods assigned to end-use may be moved between different places in the EU customs territory. To do so, such permission must be included in your authorisation.

Goods placed under the end-use procedure may be moved between different places in the EU without any customs formalities other than those for record-keeping purposes. The prerequisite for movement is that the records contain information on the movement and location of the goods at any given time.

The holder of the authorisation is responsible

If you are authorised to move goods, please be aware that you are always responsible for ensuring that the goods reach their final destination within the prescribed time. You are also responsible for submitting the bill of discharge. If the goods have not been put to use within the prescribed time, you will be liable for customs duties and other charges.

The consignee has no obligations towards Swedish Customs in relation to the movement, except that Swedish Customs has the right to check the location in which the goods are stored according to the records.

For example, if the goods are moved from Authorisation Holder A to Company B, which places the goods under the end-use procedure, Company B does not need an end-use authorisation. In this case, Authorisation Holder A is responsible for the goods even when they are on the premises of Company B. Authorisation Holder A is liable for customs duties even if the customs debt is incurred as a result of Company B’s activities.

To reduce your risk and liability as an authorisation holder, the transfer of rights and obligations is a good alternative to the movement of goods.

Transfer of rights and obligations

Complete your authorisation

To move goods, your end-use authorisation must be written to this effect. The authorisation must contain the address details of all the places in which goods assigned to end-use will be used (put to use).

In some cases, you will need an authorisation involving more than one Member State. This is the case if you intend to move goods for use in a Member State other than Sweden or if the customs declaration for the procedure is lodged in another Member State.