Authorisations and registrations

A company can streamline its operation with various free-of-charge authorisations and registrations granted by Customs. Authorisations can be national or they can be valid in several EU countries.

How to apply for an authorisation or a registration

Contact Customs Business Information before applying for any authorisations. We will tell you

  • which authorisation is most suitable for your needs
  • whether your company needs any authorisations
  • more information about the use of the procedure.

Note that you must have EORI number to be able to apply for authorisations.

Some of the authorisations can also be applied for with a form and a customs declaration.

Submit the application well in advance before you need the authorisation. The Customs Authorisation Centre processes your application in 30–120 days, depending on the authorisation type.

The company must meet the conditions for granting the authorisation. The questions asked by Customs and the controls carried out by Customs depend on the authorisation type.

  • If needed, Customs carries out controls of the applicant’s facilities, accounts and operation.
  • Customs investigates the applicant’s earlier customs transactions, e.g. the number and quality of the import and export declarations.
  • For some authorisations, the company must describe its business operation by answering the following questions: Yrityksen liiketoiminnan kuvaus, pdf (in Finnish, Description of the company’s business operation). Attach the answers to the application in order to speed up the processing of the application.
  • The applicant’s financial standing will be analysed. The financial standing affects e.g. the amount of comprehensive guarantee required.

You will receive the decision regarding your application to the e-service where you applied for the authorisation, by secure email or by post to the address you provided. 

You can request administrative review from Customs. The instructions for making a request for administrative review will be enclosed with the decision. The request must be submitted within 30 days of receiving the decision.

Check which authorisations you might need

  • An EU-wide business identifier, an EORI number, is mandatory for lodging customs declarations or applying for authorisations.
  • The comprehensive guarantee authorisation is the authorisation most often used by companies and it is required for many other authorisations.
  • Companies that have been issued the AEO authorisation receive certain benefits and facilitations in their customs operations in the entire EU territory.

If you regularly submit a large number of customs declarations, message exchange may be more efficient for your company than submitting declarations via an e-service. Message exchange requires that you register as a message declarant. Read more about message exchange and registration.

Comprehensive guarantee authorisation (CGU)

The comprehensive guarantee authorisation is the one most often used by companies.

The following authorisations, for example, can’t be applied for until the company has a comprehensive guarantee authorisation: payment deferment authorisation (DPO), inward processing authorisation (IPO), temporary admission authorisation (TEA), end-use authorisation (EUS), authorisation for customs warehousing (CWP, CW1, CW2), authorisation for temporary storage (TST), authorisation for the status of authorised consignor (ACR).

In practice, the use of authorisations for simplifications also usually requires that the company has the comprehensive guarantee authorisation and the payment deferment authorisation.

Read more about the comprehensive guarantee authorisation and applying for an authorisation.

Payment deferment authorisation (DPO)

With the payment deferment authorisation, you can defer the payment of customs duties and taxes, that is, to get credit.

Read more about the payment deferment authorisation and applying for an authorisation.

Inward processing authorisation (IPO)

In inward processing, goods are imported temporarily from outside the EU to the EU for repair or working. Such goods are not subject to the usual import duties and taxes.

Outward processing authorisation (OPO)

In outward processing, goods are exported temporarily from the EU e.g. for manufacture or repair.

Temporary admission authorisation (TEA)

Under the temporary admission procedure, you can bring in non-Union goods to the customs territory of the EU for a specified period of time with total or partial relief from import duty and re-export them unchanged from the EU.

End-use authorisation (EUS)

Under the end-use procedure, certain goods can be imported from outside the EU and released for free circulation at a reduced or zero rate of duty. The goods imported under the procedure must be used for a specific purpose, e.g. in civil aircraft.

Authorisations for simplifications

Authorisations for simplifications offer facilitations to companies that that often require the same services and have regular transactions with Customs.

Authorisation to use simplified declaration (SDE)

You can place goods under a customs procedure using a simplified declaration where certain details or supporting documents may be omitted. 

Authorisation for declaration by entry in the declarant’s records (EIR)

You can place goods under the customs procedure by entry in the declarant’s records, which corresponds to a decision on release for the goods.

Authorisation for the simplification of customs valuation (CVA)

Items to be included in the customs value can be determined more flexibly than usual if their amounts can’t be calculated on the acceptance date of the customs declaration.

Read more about the simplification of customs valuation and applying for an authorisation.

Authorisation for the status of authorised weigher of bananas (AWB)

A company that imports, transports, stores or handles fresh bananas (CN code 0809 9010) can apply for an authorisation for the status of authorised weigher of bananas.

Authorisation for centralised clearance (CCL)

Under centralised clearance, the declarant can lodge declarations at the customs office where the declarant is established even when the goods are presented at a customs office of another EU Member State. Only an authorised economic operator (AEO) can be granted this authorisation. The authorisation is valid in more than one EU country.

Read more about centralised clearance and applying for an authorisation.

Authorisation for self-assessment (SAS)

The authorisation holder can carry out certain customs formalities independently, i.e. determine the amounts of import and export duties and carry out certain controls under customs control. Only an authorised economic operator (AEO) who also has the authorisation for declaration by entry in the declarant’s records (EIR) can be granted this authorisation.

Authorisation for using a single commodity code

Goods cleared with one customs declaration can be declared using a single commodity code if declaring each of the goods in accordance with its tariff subheading would entail a burden of work and expense disproportionate to the import duties due.

Read more about using a single commodity code and applying for an authorisation.

Special arrangement for payment of import VAT (SA)

A carrier can use a special arrangement for payment of VAT when it delivers consignments worth no more than 150 euros to private individuals and submits declarations for low value goods for these consignments.

Extending the return time for returned goods

Relief from import duties is granted if the Union goods originally cleared for export from the customs territory of the Union are returned there within three years and are declared for release for free circulation.

The three-year period can be extended in special circumstances and for justified reasons.

Apply for the authorisation in the Authorisations and Decisions Service.

Authorisations for customs duty exemption (TAT)

You can apply for an authorisation for importing goods exempt from customs duty, when the goods are scientific instruments and apparatus, educational, scientific and cultural materials or goods, spare parts, components, accessories and tools intended for blind persons or other handicapped persons.

Apply for the authorisation in the Authorisations and Decisions Service.

Read more about authorisations for exemption from customs duty.

Exceptional permit (TAP)

If your removal goods don’t meet the requirements for customs duty exemption and tax exemption in all respects, you can apply for an exceptional permit under special circumstances. The permit is only granted under exceptional circumstances, when you haven’t been able to influence the situation.

Apply for the exceptional permit in the Authorisations and Decisions Service.

Authorisation to use simplified declaration (SDE)

Using simplified declaration, you place goods under the export procedure with a two-step declaration. The authorisation can be granted to registered export customers, when the exact quantities of goods in their export consignments are not known until the time of loading of the means of transport at the place of exit.

Ship supply authorisation (EIA)

Apply for a ship supply authorisation if your company has many tax exempt deliveries to aircraft or ships. Instead of a consignment-specific electronic ship supply authorisation, you can lodge the customs declaration by entry in the declarant’s records.

Approved exporter authorisation

Apply for an approved exporter authorisation if your company has frequent exports to countries with which the EU has agreements, or to Türkiye, or only occasional exports to South Korea. An authorised exporter can make out origin declarations for export consignments of any value that originate in the EU and endorse A.TR. certificates.

Authorisation for the status of authorised issuer (ACP)

Customs can grant an operator an authorisation to act as an authorised issuer. An authorised issuer can personally endorse the Union status of goods. The requirement is that the authorisation is used regularly.

Apply for an authorisation for the status of authorised issuer and amendment of a valid authorisation in the Commission’s Customs Decisions System (CDS).

Registered exporter (REX)

A registered exporter (REX) is authorised to make out proofs of origin that entitle the exported goods to receive preferential treatment in the destination country.

Read more the registered exporter status and applying for an authorisation.

Outward processing authorisation (OPO)

Under the outward processing procedure, Union goods are exported temporarily from the customs territory of the Union e.g. for manufacture or repair.

Comprehensive guarantee authorisation (CGU)

The comprehensive guarantee authorisation is the one most often used by companies. There are several other authorisations that the company can’t apply for until it has the comprehensive guarantee authorisation. Read more about the comprehensive guarantee authorisation.

Authorisation for customs warehousing (CWP, CW1, CW2)

Customs warehouses are divided into public and private customs warehouses, and there are separate authorisations for them.

  • warehousing of goods in a private customs warehouse (CWP)
  • warehousing of goods in a public customs warehouse type I (CW1)
  • warehousing of goods in a public customs warehouse type II (CW2)

 

Authorisation for declaration by entry in the declarant’s records (EIR)

You can replace a standard customs declaration for customs warehousing with an entry in the declarant’s records.

Authorisation for temporary storage (TST)

Goods can be held in temporary storage for up to 90 days.

Comprehensive guarantee authorisation (CGU)

The comprehensive guarantee authorisation is the one most often used by companies. There are several other authorisations that the company can’t apply for until it has the comprehensive guarantee authorisation. Read more about the comprehensive guarantee authorisation.

Authorisation for the status of authorised consignor (ACR)

A company can start T transit operations in any place in Finland approved by Customs without having to present the goods to Customs. You can’t apply for this authorisation until your company has been granted the comprehensive guarantee authorisation.

Authorisation for the status of authorised consignee (ACE) and authorisation for the status of TIR authorised consignee (ACT)

A company can receive goods arriving under the T or TIR transit procedure into its customs warehouse or temporary storage facility without having to present the goods to Customs.

Authorisation for the use of seals of a special type (SSE)

A company responsible for the transit operation can attach seals of a special type to means of transport or packages.

Authorisation for the use of an electronic transport document as transit declaration (ETD)

The authorisation specifies the airports or ports to which the goods can be moved under the transit procedure based on an electronic loading list.

Read more about the electronic transport document and applying for an authorisation

Authorisation to use a transit declaration with a reduced dataset (TRD)

Airlines, shipping companies and railway companies can apply for an authorisation to use a customs declaration that requires less information than a standard declaration.  

Authorisation on acceptance to the TIR system

The purpose of the TIR transit procedure is to ensure uninterrupted movement of goods along the transport route under customs supervision. The use of the procedure requires acceptance to the TIR system. 

Read more about TIR transit and applying for an authorisation on acceptance to the TIR system on the page Transit

Registration of TIR quality experts

Only heavy vehicle inspectors registered by Customs, i.e. TIR quality experts, can issue statements on the TIR condition of transport units.

Read more about applying for the status of TIR quality expert on the page Transit

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