Information and services website for entrepreneurs

Obtain authorisation for end-use procedure

Does your product have particular characteristics, e.g. it will be used in industrial assembly? Please note that such goods may be released for free circulation under a duty exemption or reduced rate of duty - if they are declared for end-use procedure. Before doing so, you will need to obtain authorisation for the use of this procedure. See below how to do it.

How to proceed

This procedure can be completed:

  • at an office
  • by post
  • electronically

What you should know and who can use this service

if the goods are to have specific application (e.g. when used for research, defence, the industrial assembly), and the Customs Tariff provides for these solutions customs preferences, submit the goods for end-use procedure.  To do this, you will need to obtain an authorisation.  This document sets out the time and manner in which you can use the goods.  If you do not meet conditions contained in the authorisation, then you have to pay customs duties.   
You will obtain an authorisation if you meet the relevant conditions and you submit guarantee for a potential debt (pp. 6 to 7).  
Summary application  
You can apply for an authorisation by means of a customs declaration.  This form is rarely used.  The authorisation shall be granted by release of goods for the procedure on the basis of that notification.    
In the customs declaration in box 44 “Additional information/Attached documents/Certificates and authorisations”, please provide information on the planned method of applying the procedure (e.g. the place where the processing operation will be carried out, the type of process, compensating products obtained) using appropriate national code of additional information.  
Submit application in the customas and tax office (customs office) competent for the receipt of the declaration for release for free circulation.

When you should complete this procedure

Submit application in time convenient for you, but not later than 120 days before the intended import of goods.

Where you can complete this procedure

You can complete this procedure at:

  • urzędy celno-skarbowe

If you have a head office in the customs territory of the European Union, submit the application in office according to the place where:  

  • are kept or accessible the applicant’s main accounts for customs purposes and will be carried out at least part of activiting regarding the goods or the goods reach end use, 
  • are kept or accessible the applicant’s main accounts for customs purposes, in case the competent customs authority may not be determined.

If you are established outside the customs area of the European Union- submit the application to the office according to the place where goods will be used for the first time.

To find out where to complete service enter place of bookkeeping.

What to do step by step

  1. Submit application for authorisation for end-use procedure


Time limit

Submit application in time convenient for you, but not later than 120 days before the intended import of goods.

  1. The authority will check your application

The authority will verify whether the application contains the requested information and whether your application meets the conditions for its adoption.  If your application is incomplete, the authority will invite you to provide additional information. You have 30 days from the date of delivery of such request to complete deficiencies.

Time limit

The authority will check your application within 30 days from the date of its submission.

  1. Submit customs security

Customs security submit as:  

  •  a cash deposit, or 
  • an undertaking given by a guarantor.  

An up-to-date list of guarantors is kept by the Ministry of Finance.  
The amount of the customs security should also include VAT.  But, when you present to the authority a document certifying that:  

  • you are registered as a taxable person for VAT;  
  • you are not in arrears with customs duties and taxes that constitute State budget revenue, social security contributions and health contrbutions;  
  •  enforcement, liquidation or bankruptcy proceedings are not carried out 

- you don't need to submit the security for VAT.  It may take the form of a statement.  You must submit it every 6 months.

  1. You will receive an authorisation for end-use procedure

If you meet conditions, the authority will grant you the authorisation. It is valid up to 5 years from the day

If you do not meet conditions, the authority may refuse to grant you the authorisation.


You will receive a document as:

How much you will have to pay

The service is free of charge

How long you will have to wait

You will receive the authorisation within no more than 120 days from the date of the receipt of the application. If the Chamber may not issue such authorisation at that time, you will get notification of the reasons for the extension of the time limit together with the date of issue of the licence. As a rule, a new time limit shall not exceed 30 days, unless the Board decides otherwise. The Chamber may also extend the deadline at your request. This is possible if you want to be better adapted to the conditions and criteria. If your application concerns only one Member of the Union, the authority applies the derogation. In that case you will receive within 30 days from the submission of the application.

How can you appeal

If you do not agree with the decision, you can appeal against it. Submit the appeal to the Director of the Tax Chamber.  Submit the letter through the office that issued the decision.  You have 14 days from the day of receipt of the decision.  
Remember that your appeal contains information such as:  

  • complaints against the decision, 
  • the nature and extent of the claim, 
  • evidence which confirms your appeal.

Good to know

Keep deadlines 
Please note that the goods may be covered by the end-use procedure only during the period of validity of the authorisation.  
The date of application of the end-use procedure may not be earlier than the date of issue of authoristion (with the exception of retrospective authorisations).  
Control of authorisation and supervision of goods under the procedure

The Authority will examine how you use authorisation and procedure.  Conclusions will be described in reports.  Where it finds weaknesses leading to the incurrence of a customs debt, it shall issue a decision on duty.  
It is also important that goods remain under customs supervision until the authority makes sure that the goods to end-use.  This generally lasts not more than 2 years from the first use of goods exempt from duty or at a reduced rate of duty.  
Amendment of an authorisation 
You can apply for:  

  • amendment of authorisation or 
  • extension of its validity.  

In the case of extension of authorisation, your application must relate to the same goods and planned actions as in already granted authorisation.  
Completion and settlement of procedure
Completion and settlement of the end-use procedure (pp. 10-11) takes place after the end of the validity of your authorisation.  
Waste and scrap
Waste and scrap which result from the working or processing of goods according to the prescribed end-use and losses due to natural wastage shall be considered as goods assigned to the prescribed end-use.  As a consequence, they do not need to be settled.

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