Special procedures

Authorisation to use the inward processing procedure

Customs may grant a business an authorisation to bring goods into the customs territory of the Union for processing without the application of customs duties, other charges or trade policy measures. Inward processing means manufacture of goods, repair of goods, restoring them and putting them in order as well as any other working of goods.

Customs grants authorisation for inward processing to a business or a person established in the Union who carries out the processing or arranges for it to be carried out.

In order to be granted this authorisation, the business must have the comprehensive guarantee authorisation. The granting of the authorisation also requires that

  • the business is established in the territory of the Union (in special cases outside the customs territory of the Union)
  • the business has sufficient financial standing
  • the business has not committed any serious infringements of customs or tax legislation
  • the business keeps sufficient records, which allow customs controls
  • the business presents a bill of discharge to customs when the processing procedure ends.

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If you are applying for an authorisation involving more than one Member State, submit the application through the Customs Decisions System.

Authorisation to use the outward processing procedure

Customs may grant a business an authorisation for temporary export of goods from the customs territory of the Union for processing and for release of products manufactured through processing for free circulation with total or partial relief from import duty. Outward processing means manufacture of goods, repair of goods, restoring them and putting them in order as well as any other working of goods.

In order to be granted this authorisation, the business must have the comprehensive guarantee authorisation. The granting of the authorisation also requires that

  • the business is established in the territory of the Union
  • the business has sufficient financial standing
  • the business has not committed any serious infringements of customs or tax legislation
  • the business keeps sufficient records, which allow customs controls.

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If you are applying for an authorisation involving more than one Member State, submit the application through the Customs Decisions System.

Authorisation to use the end-use procedure

Customs may grant a business an authorisation for favourable tariff treatment for goods it has released for free circulation provided that they will be used for a specific purpose. Favourable tariff treatment on account of end-use may be applied to goods listed in the special provisions of the Combined Nomenclature as well as to goods mentioned in the descriptions of the commodity codes of the Finnish Customs Tariff and in the footnotes concerning the use of the goods. Total relief from customs duty or reduced customs duty is granted upon release for free circulation, but the goods remain under customs supervision until they are assigned to the end-use prescribed in the authorisation or until the procedure has otherwise been discharged acceptably.

In order to be granted this authorisation, the business must have the comprehensive guarantee authorisation. The granting of the authorisation also requires that

  • the business is established in the territory of the Union (in special cases outside the customs territory of the Union)
  • the business has not committed any serious infringements of customs or tax legislation
  • the business keeps sufficient records, which allow customs controls
  • the business presents a bill of discharge to customs after the end of the procedure.

The applicant must commit to either using the goods for the purpose required by end-use or transferring the obligation to another person on the conditions laid down by Customs.

Authorisation to use the temporary admission procedure

Customs may grant a business authorisation for temporary admission of non-Union goods intended for re-export with either partial or total relief from import duty and free from both VAT and excise duty. The goods will not be subject to

  • other charges as provided for under other relevant provisions;
  • commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.

The temporary admission procedure must be discharged within 24 months. In exceptional situations, the goods may remain under the temporary admission procedure no more than a total of 10 years.

In order to be granted this authorisation, the business must have the comprehensive guarantee authorisation. Another requirement is that the business has not committed any serious infringements of customs or tax legislation.

                            

Contact us
Customs Information Service, Business customers
Monday to Friday 8 am–4 pm

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