End-use relief

Guide

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 -