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.
Further information is available in the following guides on GOV.UK -
- Check if you can pay less duty if your goods are imported into end-use
- Apply to pay less duty on goods you import for specific uses
- Declare your goods to end-use and completing end-use
- Using similar goods to replace customs special procedure goods
- Transferring your rights and obligations to someone else