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 explains where end-use duty relief applies and how to claim it. It sets out the different forms of authorisation available and gives guidance on using the Integrated Tariff of the United Kingdom and other forms of documentation needed for this relief. It provides specific information on end use for aviation and shipping imports and gives directions for where to seek further help.