End-use duty relief - principles and practices
End-use duty relief is available on certain goods imported into the European Union that are to be processed or put to a specific use. To be eligible for end-use relief, products must meet defined criteria and be identified in the Tariff. End use goods include:
- shipwork goods
- aircraft and parts
- hydrocarbon oil
- marine propulsion engines
- military equipment
- casein (used in the cheese industry)
If you import such goods you'll be able to claim this relief if:
- you are authorised by HM Revenue & Customs (HMRC)
- your goods are eligible for end use
- you put your goods to a prescribed use within a certain time
End-use duty relief means you pay either a reduced rate of import duty or none at all. However, it doesn't remove the obligation to pay any other importation charges to which your goods may be liable, including:
- excise duty
- anti-dumping duty
Getting authorisation for end-use relief
There are different types of authorisation available, depending on the size, frequency and nature of your business operation.
Goods which qualify for end-use relief
You'll need to consult the Integrated Tariff of the United Kingdom (the Tariff) to find out if the goods you're importing qualify for end-use duty relief. The footnotes in the Tariff will tell you if your goods are eligible.
Claiming end-use relief on imports
At the time of importation you'll usually need to declare your goods by completing form C88, the Single Administrative Document (SAD). If you're claiming end-use duty relief you must supply:
- a description of your goods
- a preference code
- a customs procedure code
- your end-use authorisation number
You'll find guidance on how to fill out the SAD in volume 3, part 3 of the Tariff.
Read more about the different types of authorisation and how to apply for each.
If you're importing goods by post make sure the package is marked with your end-use authorisation number, your VAT number and commodity code (with the wording "goods eligible for end-use relief under commodity code..."). For shipwork goods you should replace the code with "goods eligible for nil rate of duty under shipwork end-use provisions". You can find out more about marking postal imports in section 3.10 when you read Public Notice 3001.