End-use relief

End use - other duty relief procedures and completion

It may be that you don't know at the time of import how your goods will be used. However, if you import them under another procedure and they qualify for end use you should still be able to claim relief.

Inward Processing (IP) and Outward Processing Relief (OPR)

If you hold both an IP and end-use authorisation but at the time of entry you do not know the ultimate use of the goods you can choose whether to enter the goods that are to be processed to end use, enter the goods to IP or apportion entries between IP and end use. If they are later exported outside the European Union (EU) you will be reimbursed under IP but not the end-use procedure. You can read more about IP authorisation in inward processing.

You can re-import compensating products of OPR to free circulation in the Community at a reduced rate of duty if they qualify for end use after processing. However, you should obtain prior authorisation. Read more about outward processing relief (OPR).

If you're processing goods for an end-use trader in the UK, they must hold a current end-use authorisation number. If they are in another EU member state you'll need to transfer them using Customs form C1124 or commercial documents if prior approved. To transfer end-use goods within the EU you should access form SP1.

Tariff Quotas

Some Tariff Quotas only apply when the imported goods are put to a prescribed use. So when claiming a Tariff Quota you should enter both your end-use authorisation number on the Single Administrative Document (SAD) as well as your Tariff Quota Serial Number (TQSN).

Access the UK Trade Tariff.

Discharge of the end-use procedure

There are a number of ways the end-use procedure can be discharged. These are when your goods:

  • are put to a prescribed use - as listed in the Tariff - within the time limit given in your authorisation
  • are entered into another customs procedure
  • are destroyed

In the case of aircraft and shipwork parts, end use will also be discharged by exportation.

Generally, the throughput period will not exceed one year after the goods enter free circulation, although air and shipping industry operators often require longer. If you want to extend the throughput period you should apply using form SP1 no less than two months before authorisation is due to end.