The 'End Use' Regime
Certain goods entered for "free circulation" at the time of importation may be given favourable tariff treatment on condition that they are put to a prescribed end-use. The relief of duty on such goods may be applied for by completing a questionnaire form.
The main condition to be met is that the importer must satisfy customs that the imported goods have been put to the use for which duty-free admission was granted. (The relief applies to customs duties only and does not apply to value-add tax or excise duty payable on such goods).
- End Use Traders Guide (PDF, 147KB)
- Application for an End Use Authorisation (PDF, 287KB) (Updated March 2012)
Further information may be obtained from :
Customs Procedures Branch,
Economic Procedures, Authorisations & Reliefs Unit