Authorisation for inward processing
Inward processing means that you do not have to pay customs duty for goods that are temporarily imported into the EU for processing or repairs.
Authorisation code: IPO
When goods have been processed or repaired you may choose to re-export them as processed goods in a country outside the EU or report them to a different customs procedure, for example, free circulation. When applying for authorisation for inward processing you must indicate which goods should be used to calculate customs duty when they enter free circulation, i.e. either the imported goods or the processed goods. There are some differences in terms of conditions and handling that you should be aware of.
Who is eligible to be authorised?
- 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. When exceptional cases, persons established outside the EU may be granted authorisation in individual cases.
- The company should have available accounts in Sweden.
- The company should keep suitable accounts in a form approved by Swedish Customs.
- The goods must be subject to customs duty or trade policy measures, such as an import licence. In some instances, you can use inward processing on duty-free goods that are not subject to trade policy measures.
- The company must provide a guarantee. In practise, this requires an authorisation to use a comprehensive guarantee that includes inward processing. This authorisation must be available before the company can request an authorisation for inward processing.
Information about compressive guarantees and how to apply. - The imported goods must be identifiable among the processed goods. Alternatively, the conditions for equivalent goods must be met.
- The economic requirements must be met. Simply put, manufacturers in the Union must not be negatively impacted. The assessment of the economic requirements is regulated in Article 166 of the UCC Delegated Act. Article 167 of the UCC Delegated Act stipulates when the economic requirements are considered to be met.
Find out more about the economic requirements in Articles 166-167 of the UCC Delegated Regulation. - The company should provide sufficient guarantees for the correct execution of its operations.
- 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.
- Using the procedure should not enable the circumvention of any applicable regulations regarding origin and quantitative restrictions.
How to apply
Apply for authorisation in the EU Customs Decisions System (CDS). This is also where you will receive your decision and any other messages from Swedish Customs with regard to your application.
To access the CDS, you need authorisation to use the online services on tullverket.se. If your company currently does not have access to the online service, please apply immediately, in order to gain access in time to apply for authorisation.
You can find guides here on the website. It is important to use the guides when completing your applications. They contain concrete information about what codes to use in certain data elements, etc.
Gaining access to the online services (in Swedish).
The Customs Decisions System, help texts and logging into the system (in Swedish).
Apply directly in your declaration
You can apply directly in your declaration when submitting a standard customs declaration. The authorisation is then granted when the goods are released into the procedure. The customs ID of your import declaration will be your authorisation number to provide when re-exporting or importing the goods. 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.
Exceptions - cases when you cannot apply for authorisation directly in your customs declaration.
You cannot apply directly in the customs declaration in the following cases:
- When the application concerns sensitive goods or products referred to in Annex 71-02 of the UCC Delegated Regulation (find out more in Annex 71-02).
- When the application concerns more than one Member State.
- When the application concerns the use of equivalent goods.
- When a manufacturer in the EU may be negatively impacted by the authorisation and, consequently, an assessment of the economic criteria is necessary.
- When the application concerns a retroactive authorisation.
Amending your authorisation
If you need to amend the information in an authorisation for end-use, please use Swedish Customs’ Decision System (CDS). To access the system, you need authorisation to use the online services on tullverket.se.
You can find guides here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain data elements, etc.
Gaining access to the online services (in Swedish).
The Customs Decisions System, help texts and logging into the system (in Swedish).
What happens once you are authorised?
Any terms that apply to your company are provided in the authorisation. This includes the following information:
- 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. The holder should fulfil any obligations that follow from the authorisation.
- The authorisation applies to imports between the starting date and the expiry date indicated in the authorisation.
- The time for completion must be adhered to.
- The authorisation is valid in the member state(s) indicated in the authorisation.
- The authorisation is only valid for those locations indicated in the authorisation.
- The authorisation indicates whether the authorisation is valid for equivalent goods.
- The authorisation indicates whether rights and obligations may be transferred.
- 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.
- The indicated value and quantity of the commodity apply for the entire duration of the authorisation. It is possible to request an amendment of the authorisation, if you expect that the value or quantity may be exceeded.
- The authorisation indicates whether advance exports are permitted.
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
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 Act.
Find out more about sensitive goods and products in the UCC Delegated Regulation
Authorisations with retroactive effect
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 grant 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 inward processing with retroactive effect for a period of 3 years.
Applicable provisions
- The Union Customs Code (Regulation (EU) 952/2013 of the European Parliament and European Council) Articles 23, 44, 210–225 and 255–258.
- The UCC Delegated Regulation (Commission Delegated Regulation (EU) 2015/2446) Articles 161–183 and 240–241
- The UCC Implementing Regulation (Commission Implementing Regulation (EU) 2015/2447) Articles 258–269 and 324–325.
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