Guide

HMRC's National Import Reliefs Unit (NIRU)

Simplified end use

Simplified end use is primarily designed for certain industries such as shipbuilding and aircraft manufacture, who are not locally authorised, and who only import occasionally.

Eligible goods are highlighted in Notice 3001 and relief is only available for end-use operations carried out in the UK.

The entry is made using the appropriate Customs Procedure Code. A form C100, stating the importers intentions, is completed and kept with the entry.

Simplified end use may be applied for at the time of import by completing a C88. You may only use the simplified end-use system if you import goods on an occasional basis. In order to use a simplified authorisation the importer must:

  • wholly assign the goods to the prescribed end use
  • involve only UK customs
  • not transfer the goods to other persons authorised or otherwise
  • only use the simplified authorisation for civil aircraft, aircraft engines and occasional importations( approximately 3 per year) - it must not be used as a regular means of importation
  • not use Customs Freight Simplified Procedures to enter the goods
  • be established in the EU