End use

A zero or reduced rate of custom duty on account of end-use is granted upon import. However, a liability guarantee must be provided for the released goods. 

Guarantee

There must be a liability guarantee for the goods released for the end-use procedure. The liability guarantee is reserved to cover the difference between the unlevied general customs duty and the more favourable end-use duty. The liability guarantee remains reserved until the procedure has been appropriately discharged and Customs has processed the bill of discharge. Read more about the liability guarantee on the page Guarantees.

Value added tax (VAT)

VAT is payable on imports of goods. When goods are released for the end-use procedure in Finland, the taxable import takes place in Finland, so VAT must be paid for the goods.

In certain cases specified in the VAT Act, imports can also be exempt from VAT, e.g. when importing spare parts and equipment for aircraft in international traffic. Read more about value added taxation. 

A customs debt shall be incurred if the procedure is not appropriately discharged

A customs debt shall be incurred if the goods are not used for the prescribed end-use, if the procedure is not appropriately discharged or if the goods are used for a purpose other than the prescribed end-use. Read more in the customer instructions for end-use (in Finnish).

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Examples of goods that can be granted favourable tariff treatment on account of end-use:

• Goods with a commodity code text indicating their purpose of use or with a footnote indicating that the goods can be used for the end-use procedure
  • for example, the code text contains “for use in civil aircraft” or “for refining”, the measure text contains “Non preferential duty under end-use” and the commodity code has the footnote EU001
  • for example, the measure text contains “Non preferential duty under end-use” and the commodity code has the footnotes EU001 and EU002, or only the footnote EU001
• The goods intended for incorporation in vessels listed in the table in Section II (A) of the general rules and special provisions for the Combined Nomenclature. The commodity code of the goods must have the footnote EU003.
  • for example, the measure text contains “Suspension – Goods for certain categories of ships, boats and other vessels and for drilling or production platforms”, and the commodity code has the footnote EU003.
• The goods listed in Section II (B)(5) of the general rules and special provisions for the Combined Nomenclature. The commodity code of the goods must have a footnote indicating that the goods can be used for the end-use procedure.
  • for example, the measure text shows “Non preferential duty under end-use” and the commodity code has the footnote EU001.

See the general rules and special provisions concerning the Combined Nomenclature, section II, A and B (in Finnish)

You can check the commodity code texts, measure texts and footnotes e.g. in the Fintaric service.

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If you are importing goods to be incorporated in or used for civil aircraft, and an authorised release certificate (EASA Form 1) has been issued for the goods, you can apply for temporary autonomous tariff suspension for the goods instead of end-use. In that case, the goods are not declared for the end-use procedure upon import. Instead, they are released for free circulation (procedure code “40 – Release for free circulation”). Read more about autonomous duty suspensions.

A facilitated procedure can also be used when importing a registered civil aircraft, if the civil aircraft is classified under certain commodity codes and the commodity code has the footnotes TN101 and EU004. In that case, provide the following details in the customs declaration:

• procedure code “40 – Release for free circulation”
• additional procedure code “999 –No additional procedure”
• preference code “100 – Erga Omnes third country duty rates”
• valid registration certificate:
  • provide the registration certificate using the additional document code “C072 – Aircraft’s registration certificate in accordance with the Convention on International Civil Aviation dated 7 December 1944”
  • Attach the registration certificate to the customs declaration.

Read more about the facilitated procedure in the customer instructions for end-use (in Finnish).

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An authorisation is to be applied for from the country where the applicant's main accounts for customs purposes are held or accessible, and where at least part of the activities to be covered by the decision are to be carried out. If the applicant for an authorisation is not established in the customs territory of the EU, the authorisation is to be applied for from the country where the goods are to be first used (Article 162 DA).

You can usually apply for an authorisation with a customs declaration. However, you must apply for a written authorisation from the Customs Authorisation Centre if 

• you lodge a simplified customs declaration
• you make a customs declaration by an entry of data in the declarant’s records
• you wish to use equivalent goods
• you need a retroactive authorisation.

Apply for the authorisation from the Customs Authorisation Centre via the Authorisations and Decisions Service. The authorisation must be valid when the procedure is initiated. The declaration details are compared to the authorisation details, so, if necessary, submit an application for amendment of the authorisation via the Authorisations and Decisions Service. 

Please note that if the place of processing or use is in another EU country, you must apply for an authorisation involving more than one Member State and submit the application to the EU Customs Decisions System. Read more about authorisations involving more than one Member State.

If you use an authorisation applied for with a customs declaration, the additional details required for the authorisation are provided in the standard customs declaration. Read more about using an authorisation applied for with a customs declaration on the page Authorisation applied for and granted with a customs declaration.

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A trader established in customs territory of the EU can get an authorisation. The holder of the authorisation must either use the goods for the prescribed end-use or transfer the obligation to another person under conditions determined by Customs. Read more about transferring obligations under “Transfer of rights and obligations with regard to goods”.

In occasional cases, where it is considered justified, a trader established outside the customs territory of the EU may also be granted an authorisation. This is possible e.g. if the authorisation holder is a private individual and the goods are not intended for commercial use.

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Rate of yield is the quantity or percentage of products obtained from the processing or handling of goods placed under the end-use procedure.

Example: If an engine intended for fitting to a vessel is placed under the procedure, the rate of yield is 100%. 

If waste or scrap is generated from the manufacturing or handling of the goods, it is considered as goods used for an end-use.

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In the import declaration for end-use, the type of representation can be direct representation (2) or direct representation on guarantor’s responsibility (2 + additional information code FITAK). In the Customs Clearance Service, you can choose the type of representation in the “Parties” section under “Representative”. In the drop-down menu, select either “2 – Direct representation” or “2 – Direct representation” and tick the box “On guarantor’s responsibility”.

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If the rights and obligations with regards to goods already placed under the end-use procedure are intended to be transferred to another person, either fully or partially, this can be achieved by the transfer of rights and obligations (TORO) of the holder of the procedure.

The following are examples of the rights of the holder of the procedure that may be transferred to another person:

• the right to use the goods
• the right to move goods placed under the procedure
• the right to export the goods before they have been assigned to their prescribed end-use and thereby benefit from the extinguishment of the customs debt.

The following are examples of the obligations of the holder of the procedure that may be transferred to another person:

• the obligation to assign the goods to their prescribed end-use within the time-limit for the discharge of the procedure
• the obligation to keep records
• the obligation to keep the goods available for customs control measures
• the obligation to pay the import duties if customs debt is incurred for the goods through non-compliance in accordance with UCC Article 79.

Information about TORO shall be provided in the end-use authorisation. TORO for the authorisation can also be applied for later from to the Customs Authorisation Centre.

The obligation to present a bill of discharge can never be transferred to someone else.

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When you submit a customs declaration for end-use, provide the following details:

• requested procedure “44 – End-use”
• previous procedure or “00 – No previous procedure”, if there is no previous procedure
• additional procedure code based on which you are requesting the end-use procedure for the goods
• preference code, e.g.
  • “100 = Erga Omnes third country duty rates”
  • “110 = Erga Omnes autonomous tariff suspension”
  • “120 – Non-preferential tariff quotas”
  • For more detailed instructions, see the section “Preference codes”
• nature of transaction that best describes your activity, e.g. “11 – Outright purchase/sale”
• at goods item level, two additional information codes for reserving a liability guarantee: 
  • ”FICOM – Secondary commodity code” and, as its description, the 10-digit commodity code for the import goods that would be used if the goods were not imported for end-use
  • ”FIPRE – Secondary preference” and, as its description, the preference code “100”
  • Also, if a supplementary unit is to be provided for the commodity code for calculating customs duties, provide it too.
     

If you have an authorisation granted by the Customs Authorisation Centre

If you have an authorisation granted by the Customs Authorisation Centre, you can submit the customs declaration in one or two stages. Additional information related to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation. 
Provide the authorisation details in two sections of the customs declaration:

• Provide the authorisation number
  • in message exchange under “Authorisations”
  • in the Customs Clearance Service in the first choices after choosing the procedure.
• Provide an end-use authorisation in accordance with a Taric condition covering the commodity code as follows:
  • If you are a message declarant, provide the authorisation at goods item level under “Additional documents”, using the code “N990 (footnote EU001 or EU002)” or “C990 (footnote EU003)”. Provide the authorisation number as the authorisation identifier. 
  • If you are a submitting the declaration in the Customs Clearance Service, provide the authorisation at goods item level under “Taric information and Certificates”, using the code “N990 (footnote EU001 or EU002)” or “C990 (footnote EU003)”. Provide the authorisation number in the “Reference” field.

If you apply for an authorisation with a customs declaration

When applying for an authorisation with a customs declaration in the Customs Clearance Service,

• provide the details required for the special procedure under “Authorisation request”. 
• provide the authorisation required for the commodity code at goods item level under “Taric information / Certificates” as follows:
  • If the footnote is EU001 or EU002, provide the authorisation using the code “N990” and the text “N/A” as its reference.
  • If the footnote is EU003, provide the authorisation using the code “C990” and the text “N/A” as its reference.

When applying for an authorisation with a message declaration,

• provide the detail about applying for an authorisation using the additional information code “00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration”.
• Provide the authorisation required for the commodity code at goods item level under “Additional documents” as follows:
  • If the footnote is EU001 or EU002, provide the authorisation using the code “N990” and the text “N/A” as its identifier.
  • If the footnote is EU003, provide the authorisation using the code “C990” and the text “N/A” as its identifier.

In addition, provide the additional information for the special procedure as follows:

• Time limit required for using the procedure in whole months. If you are a message declarant, use the code “FIXBH – period for discharge”. 
• The customs office supervising the procedure – only in message exchange – with the code “FIXAA – Supervising customs office”.
  • In Finland, always provide “FI002000 – Electronic Service Centre”.
• Customs office(s) of discharge with the customs office identifier. If you are a message declarant, use the code “FIXBJ – Customs office(s) of discharge”.
• All places of processing and use as well as their address details. If you are a message declarant, use the code “FIXAC – Place(s) of processing or use”.
• Details of planned activities, e.g. equipping or servicing a ship or shipbuilding. If you are a message declarant, use the code “FIXBN – Details of planned activities”.
• Rate of yield of the goods as a measurement unit or a percentage (e.g. 100% when all products are used). If you are a message declarant, use the code “FIXBO– Rate of yield”.
• The processed product obtained from the goods with a 10-digit commodity code. Provide also the goods description of the product obtained from the processing. “If you are a message declarant, use the code “FIXBP – Processed products (CN code; description)”.
• Always provide the procedure record code “7” as identification of goods, as well as the address where the procedure records are stored. You can also enter other identification details by which the goods can be identified even after processing. If you are a message declarant, use the code “FIXBQ – identification of goods”. Always provide the code “7” as identification of goods, and you can also choose one of the following identification codes:
  • “1 – Serial number or manufacturer number” 
  • “2 – Affixing lead seals, seals, stamps or other similar distinguishing signs”
  • “4 – Taking samples and using illustrations or technical descriptions”
  • “5 – Carrying out analyses”
  • “7 – Other means of identification (an explanation to be provided on the means of identification used)”.

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Additional procedure code 651

• Is used for spare parts and equipment supplied to vessels in professional international traffic and on which VAT is not levied. 
• The use requires that the commodity code has the footnote EU003.
• Replaces the previously used national procedure codes 7PA/B.

Additional procedure code 652 

• Is used for spare parts and equipment for aircraft in international traffic and on which VAT is not levied.
• The use requires that the commodity code has the footnote EU001 or EU002.
• Replaces the previously used national procedure codes 7HA/B.

Additional procedure code 653

• Is used when VAT is not levied on the import of goods, because the goods are moved to a VAT warehouse (section 72(h)(1)(2) VAT Act).
• The use requires that the goods can be placed under the end-use procedure based on the code text or footnote to their commodity code.
• The VAT warehouse ID is provided with the additional information code “FIALV – Identification of VAT warehouse”.
• Replaces the previously used national procedure codes 7EE/F.

Additional procedure code 655 

• Is used when certain essential bicycle parts originating in China are exempted from anti-dumping duties through application of the end-use procedure (customs duty and VAT are, however, levied upon import).
• The applicant must meet the conditions for granting an authorisation. For example, no more than 299 items of each allowed commodity code or goods category can be placed under the procedure per calendar month. 
• Replaces the previously used national procedure codes 7EA/B.

Additional procedure code 656

• Is used for those aircraft and their spare parts and equipment listed under the commodity codes of the customs nomenclature, which are not mentioned in Part B of the special provisions for the Combined Nomenclature, but where the text to the commodity code has a footnote indicating end-use.
• Is also used for ground flying trainers imported by foreign airlines.
• The goods must be imported for use by an entrepreneur operating mainly on international routes in return for payment on which no VAT is levied.

Additional procedure code 657 

• Is used when applying for favourable tariff treatment for goods on account of end-use and VAT is levied upon import. 
• Is used for both aircraft and vessels, e.g. goods used for a ship under construction. Always check for the possibility to use additional procedure codes e.g. in the text to the commodity code or the footnotes.
• Is used for goods with a commodity code where the measure text contains a condition for end-use, e.g. one of the following:
  • non preferential duty under end-use
  • non preferential tariff quota under end-use
  • autonomous suspension under end-use.
• Replaces the previously used national procedure codes 7EA/B, 7NA/B, 7LA/B and 7DA/B.

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You can use the following preference codes for the end-use procedure: 

• ”100 – Erga Omnes third country duty rates”, when there is the text “1011 (erga omnes)” in connection with the commodity code under “Country”
  • In that case, the measure text to the commodity code is e.g. one of the following: 
    • “Suspension – Goods for certain categories of ships, boats and other vessels and for drilling or production platforms” 
    • “Non preferential duty under end-use” 
• ”110 – Erga Omnes autonomous tariff suspension”, when there is the text “1011 (erga omnes)” in connection with the commodity code under “Country” 
  • In that case, the measure text to the commodity code is e.g. “Autonomous suspension under end-use” 
• ”120 – Non preferential tariff quotas”, when there is the text “1011 (erga omnes)” in connection with the commodity code under “Country” 
  • In that case, the measure text to the commodity code is e.g. “Non preferential tariff quota under end-use”
• “300 – Preferential duty rate without conditions or limits”, when you have a proof of preferential origin
  • In that case, the measure text to the commodity code is e.g.: “Preference under end-use”
• other possible preference codes:
  • “200 – GSP duty rate”
  • “310 – Preferential agreements: tariff suspensions”
  • “320 – Preferential tariff quotas”
  • “400 – Customs duties under the provisions of customs union agreements concluded by the European Union”
  • “420 – Customs union quota”.

Selecting a preference code – examples

Example 1: You are importing goods intended for production of goods. The nomenclature shows two measures, both concerning end-use. Choose the appropriate measure depending on the intended use of the goods you are importing.

1. The measure text is “Non preferential duty under end-use”, the text under “Country” is “1011 (erga omnes)” and the footnote is EU001.

• In the customs declaration, select e.g. the preference code “100 – Erga Omnes third country duty rates” and the authorisation “N990 – Authorisation for the use of end-use procedure”.

2. The measure text is “Autonomous suspension under end-use”, the text under “Country” is “1011 (erga omnes)” and the footnotes are EU001 and TM861.

• In the customs declaration, select e.g. the preference code “110 – Erga Omnes autonomous tariff suspension” and the authorisation “N990 – Authorisation for the use of end-use procedure”. The footnote TM861 indicates e.g. that the goods must be raw materials for industry, used for production.

Example 2: You are importing goods intended for end-use. The nomenclature shows the following measures concerning end-use. Choose the appropriate measure depending on the intended use of the goods you are importing and whether you have e.g. a certificate of preferential origin.

1. The measure text is “Non preferential tariff quota under end-use”, the text under “Country” is “1011 (erga omnes)”, there is a quota number under “Quota” and the footnote is EU001.

• In the customs declaration, select e.g. the preference code “120 – Non preferential tariff quotas” and the authorisation “N990 – Authorisation for the use of end-use procedure”. Also, the goods must fall within the quota. 

2. The measure text is “Preference under end-use”, the text under “Country” is “CA (Canada)” and the footnote is EU001.

• In the customs declaration, select e.g. the preference code “300 – Preferential duty rate without conditions or limits” and the authorisation “N990 – Authorisation for the use of end-use procedure”. There must be an origin declaration according to the Canada free trade agreement for the goods, and it must be presented to Customs.

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You can request an extension of the time limit for the procedure from the supervising customs office (FI002000). The extension must be requested before the time limit for the procedure has expired.

Request an extension as follows:

• In the Customs Clearance Service, the extension is requested in the “Summary and submission” section of the customs declaration. Click on “Request an extension”, then enter the new time limit and send the request to Customs.
• If you are a message declarant, request an extension of the time limit with the message “Free-form contact” and choose the reason code ‘003 – Request for time limit extension”.
• If you can’t request an extension electronically, you can use customs form 975e “Extension of procedure time limits”. Send the application to the Electronic Service Centre (valvovatulli(at)tulli.fi).

If the holder of the authorisation personally requests an extension in the Customs Clearance System, and the customs declaration was submitted via message exchange by using a direct representative on guarantor’s responsibility, Customs will ask for the representative’s consent.

If you wish to extend the time limit of an authorisation granted by the Customs Authorisation Centre, submit an amendment application in the Authorisations and Decisions Service.

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A bill of discharge must be submitted to the supervising customs office within 30 days of the expiry of the time limit for discharging the procedure. When Customs has processed the bill of discharge, the reserved guarantee is released.

Read about the details provided in the bill of discharge in the instructions for holders of authorisations for the end-use procedure (in Finnish).

Submit the bill of discharge to the supervising customs office in one of the following ways:

• In the Customs Clearance Service, click on “Contact Customs”. Provide the MRN and click on ‘”Other reason”. As the reason for contact, choose “007 – Bill of discharge / notification of discharge”.
• If you are a message declarant, send a “Free form contact” message and choose the code “007 – Bill of discharge (IMP 2.1)” as the reason for contact.
• Send the information in a separate document by email to: valvovatulli(at)tulli.fi.

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The customs supervision also ends when the goods released for the procedure have been 

• taken out of the customs territory of the Union
  • If you haven’t used the goods for the prescribed end-use, contact the supervising customs office before taking the goods out of the customs territory of the Union. 
• destroyed 
  • If you haven’t used the goods for the prescribed end-use, contact the supervising customs office before destroying the goods. 
• abandoned to the State. 

If the goods placed under the procedure are intended to be used for a purpose other than the end-use specified in the authorisation, the general import duty in accordance with the applied commodity codes is to be paid for the goods. In that case, you must submit an amendment application concerning the original declaration for placement under the procedure.

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General 

• The end-use procedure receives a new customs procedure code 44xx (currently 40xx)
• Codes 140 or 115 for preferential treatment, are in the future usually 100
• Nature of transaction will be replaced with codes for nature of business activity
• The national procedure codes will no longer be in use. In the future, the procedure is supplemented with additional procedure codes
• The additional procedure code does not specify, whether the authorisation in question is granted by Customs’ authorisation centre or if it’s applied for with a customs declaration
• Customs declarations must always contain two additional information codes for reserving a liability guarantee: 
  • ”FICOM – Secondary commodity code”, supplemented with a 10-digit commodity code for the import goods that would be used if the products were not imported for end-use.
  • ”FIPRE – Secondary preferential treatment”, supplemented with preferential treatment code “100”.
  • Moreover, if an additional quantity is to be declared on the commodity code for calculating customs duties, be sure to enter the quantity as well.  
     

Authorisation granted by Customs’ Authorisation Centre

• Type and number of the authorisation
  • No other authorisation-related details are needed, just the type and number
  • Additional information connected to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation.
  • The authorisation granted by Customs’ Authorisation Centre must be in force when the procedure starts.
  • The details in the declaration are compared to the authorisation, so changes to the authorisation must be made immediately if the changes are related to
    • commodity codes
    • the address of the place of processing
• If the commodity code has a Taric restriction that requires an end-use authorisation, you should provide this authorisation in the goods item details under “Additional documents” using codes N990 or C990, and the authorisation number as its identifier.

Authorisation applied for with a customs declaration

• When applying for an authorisation with a customs declaration, you must use a standard customs declaration.
• When applying for an authorisation with a customs declaration in the Customs Clearance Service:
  • After selecting the customs procedure, select the option stating that you have no valid authorisation. You can also copy a declaration you have submitted previously, in which case the details of that authorisation application will be automatically copied to the new declaration.
  • Provide the additional details on the special procedure under “Authorisation request”. Provide the additional detail by selecting it from the drop-down menu or entering the required text.
  • For example, provide the proposed method of identification as follows:
    • Always select the code “7 – Other means of identification”, and as the identification, enter “records” and the address where the records are stored.
    • Two methods of identification are often required, so also select for example the code “1 – Serial number or manufacturer number” and enter the serial number or manufacturer’s number.
• When you are applying for an authorisation with a message declaration, provide the additional information on the special procedure using the following additional information codes:
  • ”00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration” and leave the description field blank
  • “FIXAA – supervising customs office”
    • In Finland, you should always enter “FI002000 – Electronic Service Centre” as the identifier
  • “FIXBH – Period for discharge (length in months;reasons)” and as its description the time in whole months
  • “FIXBJ – Customs offices of discharge” and as its description the code of the customs offices that discharge the procedure (e.g. FI201003)
  • “FIXAC – Place of processing” and as its description the address of the place of processing. When needed, repeat “FIXAC” if there are several places.
  • ”FIXBN – Details of planned activities” and as its description the nature of the use (e.g. equipping or servicing a ship and shipbuilding)
  • “FIXBO – Rate of yield” and as its description the quantity or percentage of processed products obtained from the goods (e.g. 100% when all products are used)
  • “FIXBP – Processed products (CN code;description)” and as its description the commodity code and goods description (in a the format “8901101000;sea-going vessel/name of vessel” in the XML message)
  • “FIXBQ – Identification of goods”
    • As the description, provide the code and its qualifier:
      • “1” – Serial number or manufacturer number 
      • “2” – Affixing lead seals, seals, stamps or other similar distinguishing signs 
      • “4” – Taking samples and using illustrations or technical descriptions  
      • “5” – Carrying out analyses 
      • “6” – Communication form to facilitate the temporary export of goods sent from one country to another for manufacturing, processing or repairs (only suitable for the outward processing procedure) 
      • “7” – Other means of identification (an explanation to be provided on the means of identification used) 
      • “8” – No measures of identification in accordance with Article 250(2)(b) of the Code (only suitable for temporary admission)
    • Example of a description of the FIXBQ code when providing methods of identification:
      • Always provide the code “7” followed by a semicolon and the address where the records are stored as a qualifier (in the format “7;place where the records are stored” in the XML message)
      • In the case of, for example, a car, also provide the code “1” (Serial number or manufacturer number) and the vehicle identification number (VIN) of the car as the qualifier (in the format “1;12356” in the XML message)

• If the commodity code has a Taric restriction that requires an end-use authorisation, you should provide the authorisation required by the commodity code in the goods item details under “Additional documents” using codes N990 or C990, and the text “N/A” as the authorisation identifier.

Bill of discharge and time limits for discharging the procedure

• The bill of discharge can be provided with a document sent separately or with a free-form contact message FI439 with code 007 as reason for contact
  • The bill of discharge will be getting its own message FI488
• A reminder message is coming regarding the time limit for the procedure and for providing a bill of discharge
• The customer can request an extension to the time limit for discharging the procedure with message FI439 and reason code ‘003 – Request for time-limit extension.’

Goods that have their own commodity code in the Combined Nomenclature indicating end-use, a so-called end-use code

Examples of national procedure codes that are changing into additional procedure codes:

• Currently: 7EA, 7EB
  • In the future: Additional procedure code 657, when end-use customs duty and VAT is collected for the goods based on the customs tariff
• Currently: 7EE, 7EF
  • In the future: Additional procedure code 653, when end-use customs duty is collected for the goods based on the customs tariff
• No VAT is collected on the import of goods, because the goods are moved to a VAT warehouse (section 72(h)(1)(2) VAT Act).
• If the goods are moved to a VAT warehouse, enter the VAT warehouse ID with additional information code ‘FIALV – VAT warehouse ID.’

Preferential tariff treatment in accordance with the special provisions of the Combined Nomenclature: Goods for certain ships, boats and other vessels and for drilling or production platforms

Examples of national procedure codes that are changing into additional procedure codes:

• Currently 7NA/B
  • In the future: Additional procedure code 657, when VAT is collected but not customs duty.
• Used for spare parts and equipment intended for incorporation in ships, boats or other vessels for non-professional transport, as well as goods intended for incorporation in drilling or production platforms and tubes, pipes, cables and their connection pieces, linking these platforms to the mainland
• The Combined Nomenclature must have a footnote (EU003)
• Currently: 7PA/B
  • In the future: Additional procedure code 651, when customs duty and VAT are not collected. The current additional statement code VVY is not entered in the future
• Used for spare parts and equipment supplied to vessels in professional international traffic.
• The Combined Nomenclature must have a footnote (EU003)

Preferential tariff treatment in accordance with the special provisions of the Combined Nomenclature: Goods for certain ships, boats and other vessels and for drilling or production platforms

Examples of national procedure codes that are changing into additional procedure codes:

• Currently 7NA/B
  • In the future: Additional procedure code 657, when VAT is collected but not customs duty.
• Used for spare parts and equipment intended for incorporation in ships, boats or other vessels for non-professional transport, as well as goods intended for incorporation in drilling or production platforms and tubes, pipes, cables and their connection pieces, linking these platforms to the mainland
• The Combined Nomenclature must have a footnote (EU003).
• Currently: 7PA/B
  • In the future: Additional procedure code 651, when customs duty and VAT are not collected. The current additional statement code VVY is not entered in the future
• Used for spare parts and equipment supplied to vessels in professional international traffic
• The Combined Nomenclature must have a footnote (EU003)

 

Preferential tariff treatment in accordance with the special provisions of the Combined Nomenclature: Civil aircraft and goods for use in civil aircraft

Examples of national procedure codes that are changing into additional procedure codes:

• Currently: 7LA/B
  • In the future: additional procedure code 657
• Is used for civil aircraft, certain spare parts and equipment for these aircraft, as well as for a domestic airline’s ground flying-trainers, and their parts, intended for civil use
• Customs duty in accordance with the end-use code is collected, as well as VAT (Footnotes EU001 and EU002 of the Combined Nomenclature)
• Currently: 7HA/B
  • In the future, additional procedure code 652 is used for spare parts and equipment for aircraft in international traffic or
  • additional procedure code 656 for ground flying trainers imported by a foreign airline
• Is used for civil aircraft as well as for certain spare parts and equipment for these aircraft, as well as ground flying trainers, and their parts, imported by a foreign airline and intended for civil use
• Customs duty in accordance with the end-use code is collected, but not VAT (Footnotes EU001 and EU002 of the Combined Nomenclature). The VAT exemption requires that the goods are imported for use by an entrepreneur operating in return for payment mainly on international routes

Preferential tariff treatment in accordance with the special provisions of the Combined Nomenclature: Civil aircraft and goods for use in civil aircraft

Examples of national procedure codes that are changing into additional procedure codes:

• Currently: 7LA/B
  • In the future: additional procedure code 657
• Is used for civil aircraft, certain spare parts and equipment for these aircraft, as well as for a domestic airline’s ground flying-trainers, and their parts, intended for civil use.
• Customs duty in accordance with the end-use code is collected, as well as VAT (Footnotes EU001 and EU002 of the Combined Nomenclature)
• Currently: 7HA/B
  • In the future, additional procedure code 652 is used for spare parts and equipment for aircraft in international traffic or
  • additional procedure code 656 for ground flying trainers imported by a foreign airline
• Is used for civil aircraft as well as for certain spare parts and equipment for these aircraft, as well as ground flying trainers, and their parts, imported by a foreign airline and intended for civil use
• Customs duty in accordance with the end-use code is collected, but not VAT (Footnotes EU001 and EU002 of the Combined Nomenclature). The VAT exemption requires that the goods are imported for use by an entrepreneur operating in return for payment mainly on international routes

Preferential tariff treatment not included in the special provisions of the Combined Nomenclature: Goods for use in civil aircraft

Examples of national procedure codes that are changing into additional procedure codes:

• Currently: 7DA/B
  • In the future: additional procedure code 657
• Used for those aircraft and their spare parts and equipment listed under the commodity codes of the customs tariff, which are not mentioned in Part B of the Special Provisions of the Combined Nomenclature, but whose commodity code has a footnote for end-use
• Customs duty in accordance with the end-use code is collected, as well as VAT
• Currently: 7FA/B
  • In the future: additional procedure code 656
• Used for those aircraft and their spare parts and equipment listed under the commodity codes of the customs tariff, which are not mentioned in Part B of the Special Provisions of the Combined Nomenclature, but whose commodity code has a footnote for end-use
• Customs duty in accordance with the end-use code is collected, but not VAT. The VAT exemption requires that the goods are imported for use by an entrepreneur operating in return for payment mainly on international routes

Exemption of imports of bicycle parts originating in China from the anti-dumping duty through application of the end-use procedure

An example of a national procedure code that is changing into an additional procedure code:

• Currently 7EA/B
  • In the future: additional procedure code 655
  • The end-use procedure requires a written authorisation granted by the customs authority or an authorisation granted with a customs declaration. The applicant must fulfil the prerequisites for the granting of an authorisation, and a maximum of 299 of each allowed commodity code / goods category per calendar month, can be placed under the procedure
  • Furthermore, in addition to additional information codes “FIPRE” and “FICOM”, consignment details in customs declarations must contain the following for reserving a liability guarantee:
    • additional information code ”FIPLK - Anti–dumping duty/Countervailing duty”
    • attachment ”D019 - Authorisation for customs procedure with economic impact/specific use in connection with an anti-dumping or countervailing measure (Delegated Regulation (EU) 2015/2446, annex A, column 8c)”, and the identifier ”N/A”.

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