Guide

End-use relief

Introduction

Goods imported into the European Union (EU) are regulated by a range of measures that aim to place EU and UK business on equal footing with businesses elsewhere in the world. One of these is end-use relief which allows a reduced or zero rate of customs duty on a short list of named goods used for prescribed purposes under Customs control and within a specified time period. End-use relief does not apply to VAT or excise duties.

This guide is aimed at businesses importing these types of goods. It covers using the Tariff for end use and applying for end-use authorisation.